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Intelligent Algorithms for the Detection of Suspicious Transactions in Payment Data Management Systems Based on LSTM Neural Networks. [PDF]

Sensors (Basel)
Mukhamadiyev A, Nazarov F, Yarmatov S, Cho J.   +3 more
europepmc   +1 more source

Designing a Smart Product-Service System to support digital crowdfunding platforms. [PDF]

Sci Rep
Salwin M, Waszkiewicz AE.
europepmc   +1 more source

Commentary on Nagy et al. (2025): bestiary of questionable research practices in psychology. [PDF]

Front Psychol
Flores-Kanter PE.
europepmc   +1 more source

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Fraud Triangle terhadap Financial Statement Fraud

Portofolio: Jurnal Ekonomi, Bisnis, Manajemen, dan Akuntansi, 2022
This study aims to analyze the effect of the fraud triangle on the financial statement fraud. Based on the theory of fraud triangle, there are three factors: pressure, opportunity, and rationalization. Sampling is done by purposive sampling method and obtained 19 sample companies with 57 observational data of manufacturing companies consumer goods ...
Carmel Meiden, Steven Steven
openaire   +1 more source

Financial Statement Fraud Detection with Fraud Triangle

International Journal of Emerging Trends in Social Sciences, 2022
The purpose of this study was to analyze elements in the fraud triangle to clarify the possibility of financial statement fraud in the consumer goods industry subsector. The population in this study is all manufacturing companies in the consumer goods industry sub-sector measured by the M-score model.
Meel Akbar, Basyiruddin Nur, Budi Andru
openaire   +1 more source

Fraud Pentagon Dalam Mendeteksi Financial Statement Fraud

MDP Student Conference, 2023
Tujuan dari penelitian ini adalah untuk mengetahui bagaimana elemen-elemen dari teori Fraud Pentagon mempengaruhi financial statement fraud. F-Score digunakan dalam penelitian ini sebagai proksi untuk financial statement fraud. Lima metrik yang digunakan dalam Pentagon Fraud adalah financial stability, ineffective monitoring, change in auditor, change ...
Cherrya Dhia Wenny, Nurandaru Oktaviani
openaire   +1 more source

Deep learning for detecting financial statement fraud

Decision Support Systems, 2020
Abstract Financial statement fraud is an area of significant consternation for potential investors, auditing companies, and state regulators. The paper proposes an approach for detecting statement fraud through the combination of information from financial ratios and managerial comments within corporate annual reports.
Patricia Craja, Alisa Kim, Stefan Lessmann   +2 more
openaire   +2 more sources

Financial Statement Fraud Model

International Journal of Economics, Business and Innovation Research
The 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, Riswan Riswan, Aminah Aminah   +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