Results 231 to 240 of about 8,291 (262)

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  

Fuzzy Ranking of Financial Statements for Fraud Detection

2006 IEEE International Conference on Fuzzy Systems, 2006
Automatic 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, Bethany Hoogs, Benjamin T. Verschueren   +2 more
openaire   +1 more source

Fraud detection for financial statements of business groups

International Journal of Accounting Information Systems, 2019
Abstract 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, Wan-Ching Liou, Yuh-Min Chen, Jyun-Han Wu   +3 more
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 ...
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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 ...
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Fraud in accounting (financial) statements

Journal of Applied Research
В 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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Financial constraints, fraud and financial statements’ readability

Accounting Research Journal
Purpose This study aims to investigate the relationship between financial constraints and fraud and the readability of financial statements in the listed companies on the Iranian stock exchange. Design/methodology/approach A multiple ...
Mahdi Salehi, Zainab Ahmadi, Pejman Mohammadi   +2 more
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Financial statement fraud

2022
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Satyam Financial Statement Fraud (A)

2022
Sanjay Kumar Mishra, Beenish Hussain
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Financial statement comparability and accounting fraud

Journal of Business Finance and Accounting, 2023
Sandip Dhole
exaly