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The Model of Fraud Detection in Financial Statements by Means of Financial Ratios

Procedia, Social and Behavioral Sciences, 2015
AbstractAnalysis of financial ratios is one of those simple methods to identify frauds. Theoretical survey revealed that, in scientific literature, financial ratios are analysed in order to designate which ratios of the financial statements are the most sensitive in relation with the motifs of executive managers and employees of companies to commit ...
Rasa Kanapickiene, Zivile Grundienė
exaly   +4 more sources

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Deep learning for detecting financial statement fraud

Decision Support Systems, 2020
Abstract Financial statement fraud is an area of significant consternation for potential investors, auditing companies, and state regulators. The paper proposes an approach for detecting statement fraud through the combination of information from financial ratios and managerial comments within corporate annual reports.
Stefan Lessmann
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 S Tzafrir, Ricardo Malagueño, Albrecht Chad   +2 more
exaly   +4 more sources

Fraud detection for financial statements of business groups

International Journal of Accounting Information Systems, 2019
Abstract Investors rely on companies' financial statements and economic data to inform their investment decisions. However, many businesses manipulate financial statements to raise more capital from investors and financial institutions, which reduces the practicality of financial statements.
Yuh-Min Chen
exaly   +2 more sources

Fraud Pentagon Dalam Mendeteksi Financial Statement Fraud

MDP Student Conference, 2023
Tujuan dari penelitian ini adalah untuk mengetahui bagaimana elemen-elemen dari teori Fraud Pentagon mempengaruhi financial statement fraud. F-Score digunakan dalam penelitian ini sebagai proksi untuk financial statement fraud. Lima metrik yang digunakan dalam Pentagon Fraud adalah financial stability, ineffective monitoring, change in auditor, change ...
Cherrya Dhia Wenny, Nurandaru Oktaviani
openaire   +1 more source

Financial Statement Fraud Model

International Journal of Economics, Business and Innovation Research
The fraud problem that occurred at PT Waskita Karya recently became the background of this research. The purpose of this study was to determine the effect of the independent board of commissioners and institutional ownership on financial statement fraud and the role of financial performance in mediating the effect of the independent board of ...
null Iin Ardi Yanti, Riswan Riswan, Aminah Aminah   +2 more
openaire   +1 more source

Fraud Theories: Explanation of Financial Statement Fraud

SSRN Electronic Journal, 2017
The knowledge of fraud symptoms and causes is an important factor in preventing and detecting fraud. The fraud occurred in three different ways: lack of awareness of acting fraudulently (by error), awareness coupled with rationalization to avoid negative affect or emotion (individual’s intuition support committing fraud), or awareness coupled with ...
openaire   +1 more source

Fuzzy Ranking of Financial Statements for Fraud Detection

2006 IEEE International Conference on Fuzzy Systems, 2006
Automatic detection of anomalies in financial statements can decrease the risk of exposure to fraudulent corporate behavior. This paper proposes a method to convert fraud classification rules learned from a genetic algorithm to a fuzzy score representing the degree to which a company's financial statements match those rules.
Wei Chai, Bethany Hoogs, Benjamin T. Verschueren   +2 more
openaire   +1 more source

Detectors For Financial Statement Fraud

Ovidius University Annals, Economic Sciences Series, 2011
Through this article we tried to emphasize the main parts that can identify financial fraud within a company's financial statements. Another point that we wanted to reach is the motivation that prompted them to take action when they reported these frauds.
Achim Sorin Adrian, Souca Marius-Ionut
openaire  

The Financial Statement Fraud Risk

SSRN Electronic Journal, 2017
The financial statement fraud (FSF) is known as accounting fraud, management fraud, or fraudulent financial reporting (FFR). It takes place when the financial statements (reporting) contains an intentional misrepresentation or omission of material facts (amount, disclosure, or evidence) to deceive the users (Association of Certified Fraud Examiners ...
openaire   +1 more source