Results 41 to 50 of about 15,477 (161)
Internet technology and regional financial fraud: evidence from Broadband expansion in China
Journal of Applied Economics, 2023 Combined with data from the Broadband China pilots, panel data on financial fraud in prefecture-level cities from China Judgments Online are used to examine the impact of internet technology on financial fraud.
Qihang Xue, Huimin Wang, Jian Wei
doaj +1 more source
FRAUD ON NON-FINANCIAL REPORTING
Journal of Financial StudiesSustainable development refers to that development that satisfies current needs, without jeopardizing the ability of future generations to meet their needs. In this study, we set out to track the types of non-financial reporting fraud and their impact on users.
Ruben Pop, Monica Violeta Achim
openaire +2 more sources
EARNINGS FRAUD AND FINANCIAL STABILITY
Asia Pacific Fraud Journal, 2017 Earnings can be the goal for firms which desire to commit financial fraud. This study is propounded to show fraudulent earnings reporting and its relationship with the company’s financial stability. The samples used in this study are manufacturing firms listed on the Indonesian Stock Exchange during the period of 2010-2013.
openaire +2 more sources
Jurnal Akuntansi Kontemporer, 2019 This study aim to examine factors that determined the intention towards fraud in financial statements in banking industry. Based on UU Perbankan No. 10 tahun 1998, banking industry are perceived to be safeguarded from fraud occurrences. On the other side,
Lienai Christina, Septian Bayu Septian
doaj +1 more source
FAKTOR-FAKTOR YANG MEMOTIVASI KECURANGAN LAPORAN KEUANGAN
Journal of Management and Business Review, 2020 Financial statements are an important instrument for every company. Financial statements are a window of information on the company's current financial condition.
Martdian Ratna Sari, M. Akhsanur Rofi
doaj +1 more source
Analysis of Factors Influencing Fraudulent Financial Statements: Pentagon Fraud Perspective and Managerial Ownership [PDF]
SHS Web of ConferencesFinancial statement fraud poses a significant threat to the integrity of financial reporting and investor confidence so will become a threat to sustainability and business continuity.
Putra Wahyu Manuhara +2 more
doaj +1 more source
FRAUND DIAMOND DALAM MENDETEKSI KECURANGAN LAPORAN KEUANGAN
I-Finance, 2018 Effect of Diamond Fraud in Financial Statement Fraud detection. This study aimed to get empirical evidence regarding the effectiveness of diamond fraud in detecting fraudulent financial statements.
Poppy Indriani
doaj +1 more source
Financial Sustainability: The Effect Of Fraud Triangle On Financial Statement Fraud
Dinasti International Journal of Economics, Finance & AccountingThis research aims to determine the influence of Fraud Triangle Theory on financial statement fraud. This research uses a sample of manufacturing companies in the consumer goods sector listed on the Indonesia Stock Exchange using the Purposive Sampling method.
Alni Rahmawati, Andriana Dita Pramesty
openaire +1 more source
An Introduction to Machine Learning Methods for Fraud Detection
Applied SciencesFinancial fraud represents a critical global challenge with substantial economic and social consequences. This comprehensive review synthesizes the current knowledge on machine learning approaches for financial fraud detection, examining their ...
Antonio Alessio Compagnino +6 more
doaj +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