The Effect of the Fraud Triangle and Sharia Compliance Disclosure on Financial Statement Fraud in Indonesian Islamic Banks [PDF]
Облік і фінансиFinancial statement fraud in Islamic banks is unethical because, in this way, banks mislead their shareholders and other users of financial statements.
Dhea Marella Aulia +3 more
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Financial complexity: Accounting for fraud—Response [PDF]
Science, 2016 In our Policy Forum, we argued for the development of a policy dashboard to manage complex financial-economic systems based on an interdisciplinary network analysis and behavioral modeling approach. Ruhl's first point is that legal expertise should be included in the research design.
Battiston, S. +9 more
openaire +6 more sources
THE EFFECT OF FRAUD TRIANGLE IN DETECTING FINANCIAL STATEMENT FRAUD
Jurnal Akuntansi, 2020 Financial statements are a form of a report presented by a company that shows the financial performance of the company. In many cases of financial report fraud committed by Public Accounting Firm, they beautify the financial statements so that many ...
Zakharia Sabatian, Francis M. Hutabarat
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Pengembangan Model Prediktif Pendeteksi Financial Fraud Berdasarkan Fraud Model Theory
Journal of Management and Business Review, 2023 Financial fraud is among the rarest forms, resulting in the greatest organizational losses. Financial and reputational crises are examples of the costs of financial manipulation.
Putri Andini +4 more
doaj +1 more source
Financial Statement Fraud [PDF]
, 2012 Valuable guidance for staying one step ahead of financial statement fraud Financial statement fraud is one of the most costly types of fraud and can have a direct financial impact on businesses and individuals, as well as harm investor confidence in the markets.
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FRAUD DIAMOND FOR DETECTION OF FINANCIAL STATEMENT MISREPRESENTATION IN THE MANUFACTURING INDUSTRY
Research in Management and Accounting, 2022 This research was conducted to obtain empirical evidence regarding fraud, primarily due to fraud in financial reports based on the fraud diamond theory.
Rizqi Ayu Mentari, Sopian
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El Muhasaba: Jurnal Akuntansi, 2022 This study examine the dimensions of fraud pentagon to explain this effect on the financial statement fraud. The fraud pentagon theory shows five elements can affect financial statement fraud, the element of pressure, the element of opportunity, the ...
Ybanez Vijeysechan Hamadi +2 more
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Financial Fraud Detection Based on Machine Learning: A Systematic Literature Review
Applied Sciences, 2022 Financial fraud, considered as deceptive tactics for gaining financial benefits, has recently become a widespread menace in companies and organizations. Conventional techniques such as manual verifications and inspections are imprecise, costly, and time ...
Abdulalem Ali +8 more
semanticscholar +1 more source
Model Teori Fraud Diamond mempengaruhi Financial Statement Fraud dimoderasi oleh Innovation Strategy
Jurnal Ilmiah Wahana Akuntansi, 2023 Penelitian ini bertujuan untuk meneliti pengaruh fraud diamond terhadap financial statement fraud dan peran dari innovation strategy dalam memoderasi pengaruh fraud diamond terhadap financial statement fraud.
Viona Angelina, Budi Chandra
doaj +1 more source
The role of internal auditors in preventing financial fraud in the Republic of Serbia [PDF]
Trendovi u Poslovanju, 2023 Financial fraud poses a significant threat to the stability and integrity of financial systems around the world. The Republic of Serbia, as an economy in dynamic development, is no exception to this challenge.
Jeremić Nebojša, Jakovljević Nemanja
doaj +1 more source