Results 21 to 30 of about 2,870,976 (298)
Fraud Risk Analysis Fraud Prevention Detection with Fraud Triangle and Financial Ratios at PT. Garuda Indonesia (Persero) Tbk. [PDF]
, 2022 This study aims to detect the risk of fraud in the financial statements and ongoing fraud prevention measures if there are irregularities in the financial statements.
Sari, Eko Gumaya
core +1 more source
The Southern African Journal of Entrepreneurship and Small Business Management, 2008 Given the important socio-economic role performed by Small, Medium and Micro Enterprises (SMMEs) and the negative consequences of fraud on their businesses, the objective of this study was to investigate the perceptions and management of fraud by SMME ...
Suzette Viviers, Danie Venter
doaj +1 more source
Audit Experience, Independence, and Professional Skepticism Against Fraud Detection: Time Pressure as a Moderating Factor [PDF]
, 2023 The extraordinary effect of the Covid-19 outbreak, which pushes society and government to deal with a new normal in the face of situation uncertainty, raises the risk of fraud.
Maulida, Kemala, Novianti, Nurlita
core +1 more source
An Introduction to Machine Learning Methods for Fraud Detection
Applied SciencesFinancial fraud represents a critical global challenge with substantial economic and social consequences. This comprehensive review synthesizes the current knowledge on machine learning approaches for financial fraud detection, examining their ...
Antonio Alessio Compagnino +6 more
doaj +1 more source
Independence and Competence on Audit Fraud Detection: Role of Professional Skepticism as Moderating
Jurnal Akuntansi, 2022 We conducted this study to analyze and examine the effect of competence auditor independence on fraud detection. This study also analyzes the effect of competence auditor independence on fraud detection if moderated by professional skepticism. This study
Muhamad Y.Noch, Muhdi B. H. Ibrahim, Mohammad A. Akbar, Kartim, Sutisman
doaj +1 more source
JMIR Formative ResearchBackgroundWeb-based surveys increase access to study participation and improve opportunities to reach diverse populations. However, web-based surveys are vulnerable to data quality threats, including fraudulent entries from ...
Stephen Bonett +7 more
doaj +1 more source
Fraud Formalization and Detection
, 2003 A fraudster can be an impersonator or a swindler. An impersonator is an illegitimate user who steals resources from the victims by “taking over” their accounts. A swindler is a legitimate user who intentionally harms the system or other users by deception.
Bhargava, Bharat +2 more
openaire +3 more sources
A Systematic Literature Review of Fraud Detection Metrics in Business Processes
IEEE Access, 2020 Fraud is a primary source of organization losses, amounting to up to 5% of yearly revenues. Process-based fraud (PBF) is fraud involving a deviation from the standard operating procedure (SOP) of business processes.
Badr Omair, Ahmad Alturki
doaj +1 more source
Agribusiness, EarlyView.ABSTRACT Using survey and discrete choice experiment data, we examined US specialty crop growers' preferences for marketing contract attributes in the context of emerging blockchain‐based technologies and expanding traceability initiatives. Results show that farmers preferred traditional written contracts but might be willing to accept digital ...
Elizabeth Canales +3 more
wiley +1 more source
American Journal of Community Psychology, EarlyView.Abstract In Canada, precarious migration is largely invisibilized. Nonetheless, b/ordering greatly affects people's realities by limiting access to social rights. In Quebec, migrants with precarious status (MPS) do not have access to healthcare, although Quebec has a “universal” healthcare coverage.
Émilie Pigeon‐Gagné +3 more
wiley +1 more source