Results 11 to 20 of about 3,445,645 (298)
Fraud diamond analysis in detecting financial statement fraud [PDF]
The Indonesian Accounting Review, 2019 This study aimed to analyze the factors used to detect financial statement fraud from a fraud diamond perspective. It tried to find out the effect of pressure proxied by financial targets, opportunity proxied by ineffective monitoring, rationalization ...
Muara Rizqulloh Noble
doaj +4 more sources
Financial Statement Fraud and the Failure of Corporate Financial Statement Fraud Prediction [PDF]
Journal of Accounting and Finance, 2021 There have been many advances in recent years in accounting literature that focus on theories for detecting the occurrence of corporate financial statement fraud. Many tools and methods have been developed to detect the occurrence of corporate financial statement fraud, particularly using various computer-assisted auditing tools including artificial ...
Wm. Dennis Huber, James A. DiGabriele
openaire +3 more sources
Financial Statement Fraud in the Turkish Financial Services Sector
Istanbul Business Research, 2021 Financial statement fraud is a huge obstacle to economic growth and it results in the loss of investors’ trust in the financial system. In literature, financial statement fraud detected in real sector companies is investigated thoroughly, however ...
Lale Aslan
doaj +6 more sources
Detecting Evolutionary Financial Statement Fraud
Decision Support Systems, 2011 A fraudulent financial statement involves the intentional furnishing and/or publishing of false information in it and this has become a severe economic and social problem. We consider Data Mining (DM) based financial fraud detection techniques (such as regression, decision tree, neural networks and Bayesian networks) that help identify fraud.
Wei Zhou, Gaurav Kapoor
exaly +4 more sources
FRAUD DIAMOND TERHADAP FINANCIAL STATEMENT FRAUD [PDF]
BALANCE : JURNAL AKUNTANSI DAN BISNIS, 2020 This study aims to examine the effect of diamond fraud on financial statement fraud: an empirical study in the west kalimantan province, both partially and simultaneously. Fraud can occur in every country with different types and frequencies, because there are still potential risks of corruption in the political system that hasn’t changee. In addition,
Zulham Al Farizi +2 more
openaire +3 more sources
THE EFFECT OF FRAUD TRIANGLE IN DETECTING FINANCIAL STATEMENT FRAUD [PDF]
Jurnal Akuntansi, 2020 Financial statements are a form of a report presented by a company that shows the financial performance of the company. In many cases of financial report fraud committed by Public Accounting Firm, they beautify the financial statements so that many ...
Zakharia Sabatian, Francis M. Hutabarat
doaj +2 more sources
The Model of Fraud Detection in Financial Statements by Means of Financial Ratios
Procedia, Social and Behavioral Sciences, 2015 AbstractAnalysis of financial ratios is one of those simple methods to identify frauds. Theoretical survey revealed that, in scientific literature, financial ratios are analysed in order to designate which ratios of the financial statements are the most sensitive in relation with the motifs of executive managers and employees of companies to commit ...
Rasa Kanapickiene, Živilė Grundienė
exaly +4 more sources
ANALISIS FRAUD TRIANGLE DALAM PENENTUAN TERJADINYA FINANCIAL STATEMENT FRAUD [PDF]
, 2021 Perusahaan berupaya memperlihatkan kondisi keuangan sebaik mungkin untuk menarik perhatian para calon investor. Hal ini memicu timbulnya potensi adanya kecurangan (fraud) dalam pembuatan laporan keuangan.
Nahar, Aida, Fatkhurrizqi, Muhammad Azmi
core +1 more source
Almana: Jurnal Manajemen dan Bisnis, 2021 Financial statements are a medium to provide useful information for stakeholders and parties involved. Correct information will help all parties to make the right decisions in carrying out economic or business activities.
Dewi Khornida Marheni, Suryati Suryati
doaj +1 more source
Analysis of Fraud Factors in Financial Statement Fraud. [PDF]
The Journal of Social Sciences Research, 2018 The aim of this research is to analyze the influence of Fraud Pentagon in detecting the phenomenon of financial statement fraud. In this research, there are 5 variables that are hypothesized to affect fraud. These variables are derived from the 5 elements of the fraud pentagon, namely Pressure, Opportunity, Rationalization, Competence and Arrogance ...
Noer Sasongko +2 more
openaire +2 more sources