Results 251 to 260 of about 385,520 (299)

Fraud Triangle terhadap Financial Statement Fraud

Portofolio: Jurnal Ekonomi, Bisnis, Manajemen, dan Akuntansi, 2022
This study aims to analyze the effect of the fraud triangle on the financial statement fraud. Based on the theory of fraud triangle, there are three factors: pressure, opportunity, and rationalization. Sampling is done by purposive sampling method and obtained 19 sample companies with 57 observational data of manufacturing companies consumer goods ...
Carmel Meiden, Steven Steven
openaire   +1 more source

Financial fraud and investor awareness

Journal of Economic Behavior & Organization, 2022
In a retail financial market, firms strategically choose whether to commit financial fraud to exploit naive investors who are unaware of such practices. In a leader-follower setting, we identify a segmented equilibrium in which an honest firm offers a normal product to sophisticated investors, while a dishonest firm offers a fraudulent product that ...
Gui, Zhengqing   +2 more
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Financial Statement Fraud Detection with Fraud Triangle

International Journal of Emerging Trends in Social Sciences, 2022
The purpose of this study was to analyze elements in the fraud triangle to clarify the possibility of financial statement fraud in the consumer goods industry subsector. The population in this study is all manufacturing companies in the consumer goods industry sub-sector measured by the M-score model.
Meel Akbar, Basyiruddin Nur, Budi Andru
openaire   +1 more source

Combatting financial fraud

Proceedings of the 10th annual conference on Genetic and evolutionary computation, 2008
A major difficulty for anomaly detection lies in discovering boundaries between normal and anomalous behavior, due to the deficiency of abnormal samples in the training phase. In this paper, a novel coevolutionary algorithm which attempts to simulate territory establishment in ecology is conceived to tackle anomaly detection problems.
Shelly Xiaonan Wu, Wolfgang Banzhaf
openaire   +1 more source

Fraud Pentagon Dalam Mendeteksi Financial Statement Fraud

MDP Student Conference, 2023
Tujuan dari penelitian ini adalah untuk mengetahui bagaimana elemen-elemen dari teori Fraud Pentagon mempengaruhi financial statement fraud. F-Score digunakan dalam penelitian ini sebagai proksi untuk financial statement fraud. Lima metrik yang digunakan dalam Pentagon Fraud adalah financial stability, ineffective monitoring, change in auditor, change ...
Cherrya Dhia Wenny, Nurandaru Oktaviani
openaire   +1 more source

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