Results 41 to 50 of about 32,591 (311)
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
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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
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Improved cost-sensitive learning for financial fraud detection and prevention
, 2022 Chen, BintongCredit card fraud increases as e-commerce becomes more prevalent. Current fraud prevention and detection techniques, however, are far from accurate and effective.
Wang, Deshen
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Financial Reporting Fraud and Models to Assist in Detecting Financial Statement Fraud
INTERNATIONAL JOURNAL OF MULTIDISCIPLINARY RESEARCH AND ANALYSIS, 2023 The article has used the methodology, analysis and synthesis to accomplish the set research objectives. Accordingly, based on the methodology, the article has presented the concept, purpose and importance of information provided in financial statements.
Thuy Vinh Nguyen, Thi Huong Tram Le
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From Conventional Methods to Contemporary Neural Network Approaches: Financial Fraud Detection [PDF]
, 2021 This chapter provides insights on the underlying reasons to replace the conventional methods with contemporary approaches—the neural network-based machine learning methods—in financial fraud detection.
Zengin-Karaibrahimoglu, Y. +2 more
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Strengthening Integrity and Fraud Awareness in Preventing Fraud During the Covid-19 Pandemic [PDF]
, 2022 The Covid-19 pandemic has impacted almost all socio-economic and business aspects. Changes in interaction patterns and a decrease in income lead to a higher potential for fraud risk.
Ramadhan, Dona
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Agribusiness, EarlyView.ABSTRACT Using survey and discrete choice experiment data, we examined US specialty crop growers' preferences for marketing contract attributes in the context of emerging blockchain‐based technologies and expanding traceability initiatives. Results show that farmers preferred traditional written contracts but might be willing to accept digital ...
Elizabeth Canales +3 more
wiley +1 more source
Advanced Intelligent Systems, EarlyView.An instance‐level, model‐agnostic explanation of class differentiation is introduced through SHAP‐LCD, linking probability shifts to feature‐wise Shapley contributions. The method operates on tabular and image data and is released in a fully reproducible implementation, offering a transparent way to examine, at each instance, why predictive models ...
Roxana M. Romero Luna +2 more
wiley +1 more source
Testing the Crowes Pentagon Theory of Fraud on Financial Statement Fraud [PDF]
International Journal of Management, Accounting and EconomicsThis paper aims to test the Crowes Pentagon Theory of Fraud in detecting financial statement fraud and provide further explanation of the fraud indicators in the Pentagon Fraud Theory consisting of pressure, opportunity, competence, rationalization, and ...
Jasella Yanti +2 more
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Economic Motives and Willingness of Young People to Participate in Fraud
Naše Gospodarstvo, 2022 Fraud is linked to economic and financial pressures that force people to commit it. Any fraud, regardless of the gender and age of the fraud perpetrators, inevitably leaves a short-term or long-term negative mark on society’s economy.
Dimitrijević Dragomir, Jovanović Dejan
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