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Personality and situational predictors of insider threat: a vignette study. [PDF]
Aust J PsycholForsyth L, Ewens T, Anglim J.
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The role of forensic evidence in Indonesia's criminal justice. [PDF]
Forensic Sci Int SynergBakhtiar HS +4 more
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PROTOCOL: Advancing Agent Networks and Merchant Payments for Financial Inclusion in Low- and Middle-Income Countries (LMICs): An Evidence and Gap Map. [PDF]
Campbell Syst RevSarfo Ameyaw D +10 more
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Financial Statement Fraud Detection with Fraud Triangle [PDF]
International Journal of Emerging Trends in Social Sciences, 2022 The purpose of this study was to analyze elements in the fraud triangle to clarify the possibility of financial statement fraud in the consumer goods industry subsector. The population in this study is all manufacturing companies in the consumer goods industry sub-sector measured by the M-score model.
Meel Akbar, Basyiruddin Nur, Budi Andru
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Fraud Triangle terhadap Financial Statement Fraud
Portofolio: Jurnal Ekonomi, Bisnis, Manajemen, dan Akuntansi, 2022This study aims to analyze the effect of the fraud triangle on the financial statement fraud. Based on the theory of fraud triangle, there are three factors: pressure, opportunity, and rationalization. Sampling is done by purposive sampling method and obtained 19 sample companies with 57 observational data of manufacturing companies consumer goods ...
Carmel Meiden, Steven Steven
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Fraud Pentagon Dalam Mendeteksi Financial Statement Fraud
MDP Student Conference, 2023Tujuan 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
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Deep learning for detecting financial statement fraud
Decision Support Systems, 2020Abstract 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.
Patricia Craja +2 more
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Financial Statement Fraud Model
International Journal of Economics, Business and Innovation ResearchThe 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 +2 more
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Fraud detection for financial statements of business groups
International Journal of Accounting Information Systems, 2019Abstract 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-Jen Chen +3 more
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Fraud Theories: Explanation of Financial Statement Fraud
SSRN Electronic Journal, 2017The 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 ...
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