THE FIGHT AGAINST FRAUD AND TAX EVASION IN THE EUROPEAN UNION. THE PROTECTION OF COMMUNITY FINANCIAL INTERESTS IN ROMANIA [PDF]
The European Union budget is financed by taxes paid by European taxpayers andserves for the development of projects of common interest. The European Community and itsMember States attach great importance to its protection, both in terms of proper ...
Antoniu Predescu +3 more
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Pengaruh Karakteristik Komite Audit Dan Perusahaan Terhadap Kecurangan Pelaporan Keuangan [PDF]
, 2014 This study aimed to examine the effect of audit committee and firm characteristics against thepossibility of fraudulent financial reporting. Audit committee characteristics examined by anindependent audit committee, audit committee financial expertise ...
Prasetyo, A. B. (Andrian)
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International Journal of Finance &Economics, EarlyView.ABSTRACT Big data and financial innovations are vital to enhancing the performance of banking institutions. However, limited evidence exists on the effects of big data applications and financial innovation on bank performance. This study addresses this gap by constructing a theoretical framework linking big data applications and financial innovations ...
Mandella Osei‐Assibey Bonsu +1 more
wiley +1 more source
Financial Fraud Detection and Prediction in Listed Companies Using SMOTE and Machine Learning Algorithms. [PDF]
Entropy (Basel), 2022 Zhao Z, Bai T.
europepmc +1 more source
Pengaruh Pressure, Opportunity Dan Rationalization (Fraud Triangle) Terhadap Financial Statement Fraud (Studi Empiris Pada Perusahaan Property Dan Real Estate Yang Terdaftar Di Bursa Efek Indonesia Periode 2014-2016) [PDF]
, 2018 The aim of this research is to analiyze the influence of Pressure, Opporunity dan Rationalization in detecting phenomenon of financial statement frauds. In this research there are 7 variables that are hypothesized to affect fraud.
, Dr. Noer Sasongko, S.E Ak., M.Si +1 more
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International Journal of Finance &Economics, EarlyView.ABSTRACT This article investigates whether the unconventional monetary policy (UMP) measures pursued by the Federal Reserve, the Bank of England, the Bank of Japan, and the European Central Bank since the Global Financial Crisis (GFC) are associated with an appetite for cryptocurrency.
Niamh Wylie, Martha O'Hagan‐Luff
wiley +1 more source
Financial Fraud Identification Based on Stacking Ensemble Learning Algorithm: Introducing MD&A Text Information. [PDF]
Comput Intell Neurosci, 2022 Zhang Z, Ma Y, Hua Y.
europepmc +1 more source
Financial distress and fraud hexagon theory components on financial statement fraud
International journal of business, economics and managementThis study aims to examine the effect of financial distress and the components of the Fraud Hexagon Theory on financial statement fraud among insurance companies listed on the Indonesia Stock Exchange (IDX) during the 2019–2023 period. From the total population, 12 companies met the sampling criteria, resulting in 60 firm-year observations over the ...
I.G.A. Kade Amanda Githayoni +5 more
openaire +1 more source
International Journal of Finance &Economics, EarlyView.ABSTRACT This study aims to classify pivotal fintech innovations and explore the prospects and pitfalls associated with emerging fintech services extensively discussed in the literature. We conducted a multistage systematic review of research published on fintech over the past decade from a technological perspective. Using the Preferred Reporting Items
Muhammad Imran Qureshi, Nohman Khan
wiley +1 more source
Targeting the unbanked-financial literacy's magic bullet? [PDF]
Adult financial illiteracy is a major problem in the US and elsewhere. Financial fraud and poor performance in managing personal finances go hand in hand.
Godsted, David, Tatom, Jojn
core +1 more source