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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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Financial Statement Fraud Detection with Fraud Triangle
International Journal of Emerging Trends in Social Sciences, 2022The 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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Preventing financial statement fraud in the corporate sector: insights from auditors
Journal of Financial Reporting & Accounting, 2023Purpose This study aims to examine how auditors perceive the influence of crucial fraud prevention factors in deterring financial statement fraud within the corporate sector.
Abinash Mandal, A. S.
semanticscholar +1 more source
Asian Review of Accounting, 2023
PurposeThis study aims to compare machine learning models, datasets and splitting training-testing using data mining methods to detect financial statement fraud.Design/methodology/approachThis study uses a quantitative approach from secondary data on the
Moh. Riskiyadi
semanticscholar +1 more source
PurposeThis study aims to compare machine learning models, datasets and splitting training-testing using data mining methods to detect financial statement fraud.Design/methodology/approachThis study uses a quantitative approach from secondary data on the
Moh. Riskiyadi
semanticscholar +1 more source
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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Bagging or boosting? Empirical evidence from financial statement fraud detection
Accounting & Finance, 2023Ensemble learning, specifically bagging and boosting, has been widely used in the financial field for detecting financial fraud, but their relative performance still lacks consensus.
Xiaowei Chen, Cong Zhai
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Self-Supervised Learning for Financial Statement Fraud Detection with Limited and Imbalanced Data
Proceedings of the 4th International Conference on Artificial Intelligence and Intelligent Information ProcessingThis study addresses the challenges of scarce fraudulent samples, complex data distributions, and the limited adaptability of traditional methods in financial statement fraud detection by proposing a self-supervised learning algorithm. The approach first
Jianlin Lai +4 more
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Journal of Risk and Financial Management
This study investigates the influence of corporate governance on reducing financial statement fraud (FSF) in Jordanian service and industrial companies listed on the Amman Stock Exchange from 2018 to 2022.
M. Shanikat, Mai Mansour Aldabbas
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This study investigates the influence of corporate governance on reducing financial statement fraud (FSF) in Jordanian service and industrial companies listed on the Amman Stock Exchange from 2018 to 2022.
M. Shanikat, Mai Mansour Aldabbas
semanticscholar +1 more source