ANALISIS FRAUD DIAMOND THEORY DALAM MENDETEKSI FINANCIAL STATEMENT FRAUD (STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2013-2017) [PDF]
, 2019 Penelitian ini bertujuan untuk menguji kemampuan Fraud Diamond Theory yang dikemukakan oleh Wolfe dan Hermanson (2004) dalam mendeteksi financial statement fraud.
FADILAH, KURNIA NUR
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A Review on Financial Fraud Detection using AI and Machine Learning
Journal of Economics, Finance and Accounting StudiesThis study thoroughly explores advanced approaches for addressing financial fraud, focusing on the effectiveness of Machine Learning (ML) and Artificial Intelligence (AI). Recognizing the drawbacks of outdated methods, the examination aims to analyze the
Paulin Kamuangu
semanticscholar +1 more source
Estimating Financial Fraud through Transaction-Level Features and Machine Learning
Mathematics, 2023 In today’s world, financial institutions (FIs) play a pivotal role in any country’s economic growth and are vital for intermediation between the providers of investable funds, such as depositors, investors and users.
A. Alwadain +2 more
semanticscholar +1 more source
Climate Change Risks and Customer Concentration: Evidence From US‐Listed Firms
Business Strategy and the Environment, EarlyView.ABSTRACT While prior studies have investigated climate risks in supply chains, customer ESG pressures, and shared climate exposure, this paper is, to the best of our knowledge, the first to provide direct empirical evidence on the relationship between climate change risks and firms' customer concentration.
Thi Thuy Trang Nguyen +2 more
wiley +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
Detecting Financial Fraud in the Digital Age: The AI and ML Revolution
International Journal For Multidisciplinary Research, 2023 Along with innovations in technology, swindlers are becoming smarter. Fraud is a major concern for the financial services industry. Earlier frauds in this industry were limited to robbery and loan defaults as the customers had limited ways to interact ...
Sowmya G S, Sathisha H K
semanticscholar +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT The aim of this research is to verify whether institutional quality affects the relationship between green innovation and firm efficiency within the high‐tech manufacturing sectors. To estimate jointly the parameters of a stochastic frontier and the coefficients of a model explaining technical inefficiency, we employed the one‐step estimation ...
Mariarosaria Agostino +2 more
wiley +1 more source
Analisis Fraud Triangle Dalam Mendeteksi Financial Statement Fraud (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Periode 2014-2016) [PDF]
, 2016 The aim of this research is to analyze the influence of Fraud Triangel in detecting phenomenon of financial statement frauds. In this research there are 7 variables that are hipothesized to affect fraud.
MEKARSARI, TRI MULIANA DEWI +1 more
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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
Determinan Kecurangan Laporan Keuangan: Pengujian Teori Fraud Triangle [PDF]
, 2014 The purpose of this paper is to examine factors which affect (determinants) financial statement fraud. Detection of financial statement fraud is using Fraud Triangle theory.
Diany, Y. A. (Yuvita), Ratmono, D. (Dwi)
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