Results 301 to 310 of about 373,283 (339)

Deep learning for detecting financial statement fraud

Decision Support Systems, 2020
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
Patricia Craja, Alisa Kim, S. Lessmann
semanticscholar   +1 more source

Determinants of financial statement fraud: the perspective of pentagon fraud theory (evidence on Islamic banking companies in Indonesia)

Journal of Islamic Accounting and Business Research
Purpose The purpose of this study was to determine the determinants of financial statement fraud: the perspective of pentagon fraud theory. Design/methodology/approach This study used quantitative methods with an explanatory research design by applying ...
Sarwendah Biduri, B. Tjahjadi
semanticscholar   +1 more source

Detecting financial statement fraud through new fraud diamond model: the case of Indonesia

Journal of Financial Crime, 2021
Purpose The purpose of this paper is to evaluate the effect of the new fraud diamond model in explaining financial statement fraud. Design/methodology/approach The variables used to examine the factors consist of motivation, opportunity, personal ...
Arief Hidayatullah Khamainy, Mahrus Ali, M. A. Setiawan   +2 more
semanticscholar   +1 more source

The Effect of Hexagon Fraud Theory on Financial Statement Fraud with Audit Committee As a Moderating Variable

Asia Pacific Fraud Journal
Increased competition forces companies to prepare accurate financial statements. However, this situation also encourages unethical practices, such as financial reporting fraud or manipulation.
Dinda Aulia Hasna, Nurlita Novianti
semanticscholar   +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

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

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  

State of the art in financial statement fraud detection: A systematic review

Technological forecasting & social change, 2023
T. Shahana, V. Lavanya, A. Bhat
semanticscholar   +1 more source

Financial statement fraud/ Error indicators

2016
Η παρούσα εργασία επιλέχθηκε και συντάχθηκε με σκοπό να παρουσιάσει το φαινόμενο της παραποίησης των οικονομικών καταστάσεων λόγω ουσιωδών σφαλμάτων και απατηλών ενεργειών και να εξετάσει τις ενδείξεις που μπορεί να αποκαλύπτουν τέτοιες ενέργειες. Τα τελευταία χρόνια και ιδιαίτερα μετά την παγκόσμια οικονομική κρίση κάνουν την εμφάνισή τους πολλά ...
openaire   +1 more source