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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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Detectors For Financial Statement Fraud
Ovidius University Annals, Economic Sciences Series, 2011Through 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
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Fuzzy Ranking of Financial Statements for Fraud Detection
2006 IEEE International Conference on Fuzzy Systems, 2006Automatic 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 +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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The Financial Statement Fraud Risk
SSRN Electronic Journal, 2017The 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 ...
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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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Fraud in accounting (financial) statements
Journal of Applied ResearchВ статье рассматриваются особенности мошенничества в финансовой отчетности. Отмечается, что мошенничество с бухгалтерским учетом и финансовой отчетностью представляет серьезную угрозу для компаний. Это может проявляться различными способами, такими как преднамеренное искажение финансовых данных, неточное отражение транзакций, фальсификация финансовой ...
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Pengaruh Fraud Pentagon terhadap Financial Statement Fraud
Bandung Conference Series: AccountancyAbstract. This study aims to determine banking companies that experience financial statement fraud using pentagon fraud theory. Pentagon fraud has five factors that influence the cause of someone committing fraud, namely pressure, opportunity, rationalization, competence and arrogance.
Izmi Hafsah Azizah +2 more
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Financial statement comparability and accounting fraud
Journal of Business Finance and Accounting, 2023Belén Blanco +2 more
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