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Real earnings management and financial statement fraud: evidence from Malaysia
International Journal of Accounting and Information Management, 2018exaly
The red flags of financial statement fraud: a case study
Journal of Financial CrimeElda Du Toit
exaly
Financial Statement Fraud in the Turkish Financial Services Sector
Istanbul Business Research, 2021 Financial statement fraud is a huge obstacle to economic growth and it results in the loss of investors’ trust in the financial system. In literature, financial statement fraud detected in real sector companies is investigated thoroughly, however ...
Lale Aslan
doaj +6 more sources
Detecting evolutionary financial statement fraud
Decision Support Systems, 2011 A fraudulent financial statement involves the intentional furnishing and/or publishing of false information in it and this has become a severe economic and social problem. We consider Data Mining (DM) based financial fraud detection techniques (such as regression, decision tree, neural networks and Bayesian networks) that help identify fraud.
, Gaurav Kapoor
exaly +3 more sources
The Role of Power in Financial Statement Fraud Schemes [PDF]
Journal of Business Ethics, 2014 In this paper, we investigate a large-scale financial statement fraud to better understand the process by which individuals are recruited to participate in financial statement fraud schemes. The case reveals that perpetrators often use power to recruit others to participate in fraudulent acts.
Shay Tzafrir +2 more
exaly +4 more sources
A panel data analysis of the effect of audit quality on financial statement fraud [PDF]
AJAR (Asian Journal of Accounting Research)Purpose – Financial statement fraud has become a global concern, and auditors are increasingly focused on identifying and investigating it. Auditors may play a crucial role in investigating and reducing financial statement fraud, and this is particularly
Maryam Yousefi Nejad +2 more
doaj +3 more sources
Financial Statement Fraud and the Failure of Corporate Financial Statement Fraud Prediction
Journal of Accounting and Finance, 2021 There have been many advances in recent years in accounting literature that focus on theories for detecting the occurrence of corporate financial statement fraud. Many tools and methods have been developed to detect the occurrence of corporate financial statement fraud, particularly using various computer-assisted auditing tools including artificial ...
Wm. Dennis Huber, James A. DiGabriele
openaire +2 more sources
Almana: Jurnal Manajemen dan Bisnis, 2021 Financial statements are a medium to provide useful information for stakeholders and parties involved. Correct information will help all parties to make the right decisions in carrying out economic or business activities.
Dewi Khornida Marheni, Suryati Suryati
doaj +1 more source
Analysis of Fraud Factors in Financial Statement Fraud. [PDF]
The Journal of Social Sciences Research, 2018 The aim of this research is to analyze the influence of Fraud Pentagon in detecting the phenomenon of financial statement fraud. In this research, there are 5 variables that are hypothesized to affect fraud. These variables are derived from the 5 elements of the fraud pentagon, namely Pressure, Opportunity, Rationalization, Competence and Arrogance ...
Noer Sasongko +2 more
openaire +2 more sources