Results 121 to 130 of about 4,440,100 (389)
Determinants influencing fraud detection: Role of internal auditors’ quality [PDF]
Problems and Perspectives in ManagementFrequent occurrences of fraud take place due to poor fraud prevention and detection. The purpose of this study is to ascertain the impact of internal audit effectiveness and continued professional commitment to fraud detection with internal auditors ...
Eka Hariyani +4 more
doaj +1 more source
Triage in forensic accounting using Zipf's law [PDF]
, 2012 n forensic accounting, use of Benford's law has long been acknowledged as a technique for identifying anomalous numerical data. Zipf's law has received considerably less attention in this domain despite the fact that it is not limited to analysis of ...
Odueke, Adeola, Weir, George
core
Corporate Social Responsibility and Environmental Management, EarlyView.ABSTRACT Based on stakeholder agency theory, this structured literature review included 89 empirical quantitative studies published between 2013 and the present on the complex relationship between financial auditors and corporate social responsibility (CSR) outcomes. We created a research framework based on DeFond and Zhang's (2014) taxonomy and the bi‐
Patrick Velte
wiley +1 more source
Fraud Pentagon in Detecting Financial Statement Fraud
Journal of Multiperspectives on Accounting LiteraturePurpose: This study aims to prove the influence of the fraud pentagon on the existence of fraudulent financial statements. Methodology/approach: This research approach is quantitative with secondary data in the form of company annual reports in the manufacturing sector with the food & beverage sub-sector listed on the IDX for the 2016-2020 ...
Ruci Arizanda Rahayu +3 more
openaire +2 more sources
Who Blows the Whistle on Corporate Fraud? [PDF]
What external control mechanisms are most effective in detecting corporate fraud? To address this question we study in depth all reported cases of corporate fraud in companies with more than 750 million dollars in assets between 1996 and 2004.
Adair Morse +2 more
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Neural data mining for credit card fraud detection [PDF]
, 2010 The prevention of credit card fraud is an important application for prediction techniques. One major obstacle for using neural network training techniques is the high necessary diagnostic quality: Since only one financial transaction of a thousand is ...
Brause, Rüdiger W. +2 more
core
Food Frontiers, EarlyView.This review highlights recent biotechnological innovations in the valorization of food waste through enzyme‐assisted processing and microbial fermentation to enhance nutritional, techno‐functional, and shelf‐stable properties for developing sustainable, plant‐based functional foods and nutraceuticals.
Md. Sakhawot Hossain +6 more
wiley +1 more source
Real-Time Financial Fraud Detection Using Adaptive Graph Neural Networks and Federated Learning
International Journal of Management and Data AnalyticsDetecting financial fraud in real time is an ongoing challenge due to the ever-evolving nature of fraudulent activities. Conventional fraud detection systems rely heavily on static machine learning models, which often struggle to adapt to emerging fraud
Milad Rahmati
doaj