Results 71 to 80 of about 131,240 (196)

THE INFLUENCE OF AUDIT PROCEDURES AND AUDITORS’ EXPERIENCE ON AUDITORS’ RESPONSIBILITY IN DETECTING FRAUD WITH JAVANESE CULTURE AS A MODERATING FACTOR [PDF]

, 2016
This study aims to determine the influence of audit procedures and auditors’ experience on auditors’ responsibility in detecting fraud, and to examine whether Javanese culture moderates the influence of audit procedures and auditors’ experience on their ...
CHARIRI, Anis, NURAISYA, Ratna Siti
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Fraud Pentagon in Detecting Financial Statement Fraud

Journal of Multiperspectives on Accounting Literature
Purpose: 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, null Nurasik, Riza Arista Firana, Sarwenda Biduri   +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, Alexander Dyck, Luigi Zingales   +2 more
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Real-Time Financial Fraud Detection Using Adaptive Graph Neural Networks and Federated Learning

International Journal of Management and Data Analytics
Detecting 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  

Big data and artificial intelligence on fraud detection: the mediating role of fraud awareness

Jurnal Akademi Akuntansi
Purpose:  This research aims to examine the influence of Big Data and Artificial Intelligence on Fraud Detection and analyze the role of Fraud Awareness as a mediating variable in strengthening these relationships in modern auditing practices ...
Kadek Puteri Wulandari, Dhini Suryandari
doaj   +1 more source

Determinants influencing fraud detection: Role of internal auditors’ quality [PDF]

Problems and Perspectives in Management
Frequent 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, Supriono Supriono, Rheny Afriana Hanif, Sem Paulus Silalahi, Meilda Wiguna   +4 more
doaj   +1 more source

Pengaruh Pengalaman, Keahlian, dan Skeptisisme Profesional terhadap Pendeteksian Kecurangan (Studi Empiris pada Bpk RI Perwakilan Sumatera Selatan) [PDF]

, 2018
This research was aimed to examine the effect of experience, expertise,and professional skepticism toward fraud detection empirical study in BPK RI South Sumatra Representative.
Delamat, H. (Harun), Ningtyas, I. (Indri), Yuniartie, E. (Emylia)   +2 more
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Credit Card Fraud Detection

International Journal for Modern Trends in Science and Technology, 2021
This research paper proposes a solution that should be deployed to identify whether the transaction is fraud or not. Although we know that most of the transaction takes place online meaning that this transaction can be theft on the go and will create problem to user therefore this paper focus on some particular machine learning algorithm for example ...
openaire   +1 more source

CREDIT CARD FRAUD DETECTION

International Research Journal of Modernization in Engineering Technology & Science
Credit card fraud remains a significant challenge due to class imbalance and fraudsters mimicking legitimate behavior. This study evaluates five machine learning models - Logistic Regression, Random Forest, XGBoost, K-Nearest Neighbors (KNN), and Multi-Layer Perceptron (MLP) on a real-world dataset using undersampling, SMOTE, and a hybrid approach. Our
Popova, Iva, Gardi, Hamza A. A.
openaire   +3 more sources

No evidence of the effect of the interventions to combat health care fraud and abuse: a systematic review of literature.

PLoS ONE, 2012
BackgroundDespite the importance of health care fraud and the political, legislative and administrative attentions paid to it, combating fraud remains a challenge to the health systems. We aimed to identify, categorize and assess the effectiveness of the
Arash Rashidian, Hossein Joudaki, Taryn Vian   +2 more
doaj   +1 more source