Results 11 to 20 of about 10,562 (205)

Financial Statement Fraud and the Failure of Corporate Financial Statement Fraud Prediction

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.
Gaurav Kapoor
exaly   +3 more sources

FRAUD DIAMOND TERHADAP FINANCIAL STATEMENT FRAUD

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, Tashadi Tarmizi, Susan Andriana   +2 more
openaire   +3 more sources

Pengaruh Dimensi Fraud Hexagon terhadap Financial Statement Fraud

Jurnal Kajian Akuntansi, 2022
The purpose of this research is to analyze the influence of fraud factors of fraud hexagon (S.C.C.O.R.E) towards fraudulent financial statement. Fraudulent financial statement is measured by using Beneish M-Score Model.
Anitaria Siregar, Etty Murwaningsari
doaj   +3 more sources

The Role of Power in Financial Statement Fraud Schemes [PDF]

Journal of Business Ethics, 2014
In this paper, we investigate a large-scale financial statement fraud to better understand the process by which individuals are recruited to participate in financial statement fraud schemes. The case reveals that perpetrators often use power to recruit others to participate in fraudulent acts.
Chad Albrecht, Ricardo Malagueño, Shay S Tzafrir   +2 more
exaly   +4 more sources

A panel data analysis of the effect of audit quality on financial statement fraud [PDF]

AJAR (Asian Journal of Accounting Research)
Purpose – Financial statement fraud has become a global concern, and auditors are increasingly focused on identifying and investigating it. Auditors may play a crucial role in investigating and reducing financial statement fraud, and this is particularly
Maryam Yousefi Nejad, Ahmed Sarwar Khan, Jaizah Othman   +2 more
doaj   +3 more sources

THE EFFECT OF FRAUD TRIANGLE IN DETECTING FINANCIAL STATEMENT FRAUD

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   +3 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

Analysis of Financial Stability Factors, Financial Targets, External Pressure, Inefficient Monitoring and Rationalization of the Financial Statements Fraud

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