Results 81 to 90 of about 132,324 (298)
IEEE AccessUnder the umbrella of artificial intelligence (AI), deep learning enables systems to cluster data and provide incredibly accurate results. This study explores deep learning for fraud detection, utilizing Graph Neural Networks (GNNs) and Autoencoders to ...
Fawaz Khaled Alarfaj, Shabnam Shahzadi
doaj +1 more source
Does Canada Have a Problem with Occupational Fraud? [PDF]
Small and medium-sized enterprises (SMEs) are an important collective force in the Canadian economy, however the visibility and economic power of small businesses suffer due to their size and frequent turnover.
Elena Simonova +2 more
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Jurnal Akuntansi, 2021 The purpose of this study is to examine the effect of experience, independence, implementation ethic and workload to fraud detection. Collecting data in this study using a questionnaire instrument with a sample of 52 auditors KAP in Makassar city using the saturated sampling technique.
openaire +3 more sources
Beyond the ESG Facade: Measuring and Addressing Corporate ‘Lip Service’
Business Strategy and the Environment, EarlyView.ABSTRACT Amid growing global attention to environmental, social and governance (ESG), this study examines the misalignment between ESG disclosures and actual practices—termed ‘lip service’—using data from Chinese firms from 2006 to 2022, constructing an index to quantify it.
Jia Xu, Mingwei Liu, Helen X. H. Bao
wiley +1 more source
Fraud can range from minor employee theft and unproductive behavior tomisappropriation of assets and fraudulent financial reporting. The risk of fraud can be reduced through a combination of prevention and detection measures.
Ionela–Corina Chersan
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Pengaruh Kompetensi, Profesionalisme, dan Pengalaman Audit terhadap Kemampuan Auditor Badan Pemeriksa Keuangan (Bpk) dalam Mendeteksi Fraud dengan Teknik Audit Berbantuan Komputer (Tabk) sebagai Variabel Moderasi [PDF]
, 2016 The objectives of this research to empirically analyze the influence of competency, professionalism, and audit experience on The Supreme Audit Institution\u27s auditor ability of fraud detection with Computer Assisted Audit Techniques (CAATs) as The ...
atmaja, D. (Didi)
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Business Strategy and the Environment, EarlyView.ABSTRACT Although ESG controversies are on the rise, research investigating them yields contradictory findings. The paper provides resolutions to the debate through investigating (a) how ESG controversies influence firms' short‐term and long‐term financial performance; (b) how firms navigate ESG controversies' effect; and (c) how ESG controversies ...
Amalesh Sharma +3 more
wiley +1 more source
Integrating fraud hexagon into fraud control system: a study of Indonesia
JPPI (Jurnal Penelitian Pendidikan Indonesia)The fraud control system is an assessment of the risk of irregularities which is a proactive process that aims to identify and overcome organizational vulnerabilities due to conditions carried out by internal and external parties to the organization. The
Cris Kuntadi
doaj +1 more source
The effects of fraud risk assessment on the external auditor's ability to detect the likelihood of fraud: a conceptual discussion [PDF]
, 2007 The Malaysian Approved Standards on Auditing (MASA), AI 240 on "Fraud and Error" requires the auditor to assess the risk of fraud and error during the audit of financial statements by considering the various fraud risk indicators.
Haron, Hasnah +3 more
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Business Strategy and the Environment, EarlyView.ABSTRACT Research on ESG controversies has expanded rapidly, but findings remain fragmented and lack a unifying perspective. This study conducts a PRISMA‐guided, framework‐based systematic review of 68 empirical articles published between 2018 and 2025 (May) to synthesize the main determinants and consequences of ESG controversies.
Cristina Alexandrina Ştefănescu +1 more
wiley +1 more source