Results 51 to 60 of about 252,340 (344)

Shapley Additive Explanation for Local Class Differentiation: Local Explainability for Class Differentiation in Classification Models

Advanced Intelligent Systems, EarlyView.
An instance‐level, model‐agnostic explanation of class differentiation is introduced through SHAP‐LCD, linking probability shifts to feature‐wise Shapley contributions. The method operates on tabular and image data and is released in a fully reproducible implementation, offering a transparent way to examine, at each instance, why predictive models ...
Roxana M. Romero Luna, Hugo A. Ordoñez Erazo, Carlos A. Cobos Lozada   +2 more
wiley   +1 more source

TEORI FRAUD PENTAGON dan DETEKSI KECURANGAN PELAPORAN KEUANGAN

Jurnal Akuntansi Kontemporer, 2019
The purpose of this research is to investigate whether the fraud pentagon theory predictors, namely: Pressure, Opportunity, Rationalization, Capability and Arrogance able to explain the probability of financial statement of fraud occurrence in Indonesia.
Nova Novita
doaj   +1 more source

ANALISIS FRAUD DIAMOND THEORY DALAM MENDETEKSI FINANCIAL STATEMENT FRAUD (STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2013-2017) [PDF]

, 2019
Penelitian ini bertujuan untuk menguji kemampuan Fraud Diamond Theory yang dikemukakan oleh Wolfe dan Hermanson (2004) dalam mendeteksi financial statement fraud.
FADILAH, KURNIA NUR
core  

Testing the Crowes Pentagon Theory of Fraud on Financial Statement Fraud [PDF]

International Journal of Management, Accounting and Economics
This paper aims to test the Crowes Pentagon Theory of Fraud in detecting financial statement fraud and provide further explanation of the fraud indicators in the Pentagon Fraud Theory consisting of pressure, opportunity, competence, rationalization, and ...
Jasella Yanti, Yossi Diantimala, Nuraini A   +2 more
doaj   +1 more source

‘People Need to Understand That They Are Stealing From Their Neighbours’: A Critical Media Analysis of the Representations and Resistance Throughout the Robodebt Scheme

Australian Journal of Social Issues, EarlyView.
ABSTRACT The Robodebt scheme issued thousand‐dollar debts to an estimated half a million people who had received social security. The debts were largely inaccurate and illegal, with the aim of improving the federal government's budget. The 2023 Royal Commission into the Robodebt Scheme found that the stigmatising political and public language about ...
Ella Kruger, Phillipa Evans
wiley   +1 more source

Pengaruh Fraud Pentagon terhadap Kecurangan Laporan Keuangan pada Perusahaan Infrastruktur Yangterdaftar di Bursa Efek Indonesiatahun 2014 – 2016 [PDF]

, 2017
The purpose of this research is to examine empirically the influence of fraud pentagon on financial statement fraud. Independent variables that are used in this research are financial stability, financial target, external pressure, managerial ownership ...
Damayani, F. (Fitri), Wahyudi, T. (Tertiarto), Yuniartie, E. (Emylia)   +2 more
core  

Financial Reporting Fraud and Models to Assist in Detecting Financial Statement Fraud

INTERNATIONAL JOURNAL OF MULTIDISCIPLINARY RESEARCH AND ANALYSIS, 2023
The article has used the methodology, analysis and synthesis to accomplish the set research objectives. Accordingly, based on the methodology, the article has presented the concept, purpose and importance of information provided in financial statements.
Thuy Vinh Nguyen, Thi Huong Tram Le
openaire   +1 more source

The Cost of the National Disability Insurance Scheme: Australia's Print‐Media Discourse

Australian Journal of Social Issues, EarlyView.
ABSTRACT This paper examines the way that Australian newspapers have framed the cost of the National Disability Insurance Scheme (NDIS). Introduced in 2013, the NDIS represented a major change in Australia's disability support policy, moving for the first time to a nationwide universal insurance model.
Meera Chinnappa, Jennifer Smith‐Merry, Kuo‐yi Jade Chang   +2 more
wiley   +1 more source

Analysis of factors that influence financial statement fraud in the perspective fraud diamond: Empirical study on banking companies listed on the Indonesia stock exchange year 2012 to 2014 [PDF]

, 2015
This research aimed to get empirical evidence in detecting financial statement fraud with fraud perspective diamond. Research by Sihombing (2014) explained that diamond fraud is an outlook and new concepts about the phenomenon of fraud raised by Wolfe ...
Hardika, Andhika Ligar, Manurung, Daniel T. H.   +1 more
core  

Beyond Robodebt: Media Representations of Welfare and Fraud Before and After the Robodebt Royal Commission

Australian Journal of Social Issues, EarlyView.
ABSTRACT Australia's Robodebt scheme, an automated debt recovery program introduced in 2016, was exposed by the Robodebt Royal Commission (RC) as a serious failure of public administration and source of significant harm for thousands of Australians. Through a critical discourse analysis (CDA) of Australian news media, this study explores whether the RC'
Rebecca Coleman‐Hicks, Georgia van Toorn   +1 more
wiley   +1 more source