Results 11 to 20 of about 8,432 (262)

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   +4 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.
Shay Tzafrir, Ricardo Malagueño, Chad Albrecht   +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

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   +2 more sources

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

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, Anna Nurmulina, Dahlia Fernandez   +2 more
openaire   +2 more sources

MODEL PENDETEKSIAN KECURANGAN LAPORAN KEUANGAN OLEH AUDITOR SPESIALIS INDUSTRI DENGAN ANALISIS FRAUD TRIANGLE [PDF]

Jurnal Akuntansi Multiparadigma, 2016
Abstrak: Model Pendeteksian Kecurangan Laporan Keuangan dengan Analisis Fraud Triangle. Penelitian ini bertujuan untuk membuat model dalam mendeteksi kecurangan laporan keuangan.
Reskino, Muhammad Fakhri Anshori
doaj   +1 more source

Fraud Hexagon dalam Mendeteksi Financial Statement Fraud Perusahaan Perbankan di Indonesia

Jurnal Kajian Akuntansi, 2021
Cases of fraud are increasing from year to year and the costliest type of fraud is financial statement fraud which causes substantial losses for the company and users of financial statement.
Bambang Leo Handoko
doaj   +1 more source

Profitability, Liquidity, Leverage and Corporate Governance Impact on Financial Statement Fraud and Financial Distress as Intervening Variable [PDF]

Вісник Київського національного університету імені Тараса Шевченка. Серія Економіка, 1899
Financial statement can show the company management performance after human resource trust. Each public company is obligated to reveal the annual financial report.
A. N. Adi, Z. Baridwan, E. Mardiati
doaj   +1 more source