Results 71 to 80 of about 327,002 (203)
Cogent Business & Management, 2022 Previous literature which examined relationship between fraud risk factors and occupational frauds occurrence is limited to the setting of a single developed country.
Dwi Ratmono, Frendy
doaj +1 more source
Potential Fraud Detection Analysis of Finansial Statements: Diamond Fraud Approach
Telaah Bisnis, 2022 The motivation of this research is the existence of fraud that occurs in the financial reporting of entities both abroad and in Indonesia. This investigation aims to explain the detection of financial statements that have the potential to contain fraud using the Fraud Diamond approach.
Nodeski Yogi Fadli, Junaidi Junaidi
openaire +1 more source
The law of AI knowledge distillation
American Business Law Journal, EarlyView.Abstract Knowledge distillation—the practice of training a compact student model on the outputs of a larger teacher model—has emerged as the fastest‐growing technique for replicating and disseminating frontier artificial intelligence (AI) capabilities.
Taorui Guan
wiley +1 more source
FRAUD AND ANTI-FRAUD IN THE PORT SECTOR [PDF]
, 2018 The purpose of this study was to determine the anti-fraud and fraud in the port sector. Research method used in this research is qualitative approach, with case study. The results of this study found that fraud was committed by employees (employee fraud),
Safuan, Safuan
core +1 more source
The Fraud Diamond and Abnormal Managerial Tone [PDF]
بررسیهای حسابداری و حسابرسیObjective This study examines the impact of the fraud diamond dimensions, including fraud motivation, fraud opportunity, fraud rationalization, and managers' capability to commit fraud, on abnormal managerial tone in the annual board of directors ...
Azam Pouryousof, Mahdi Saghafi
doaj +1 more source
Diamond Fraud Elements: Implication Of Fraud Indications On Preparation Of Financial Report
Jurnalku, 2022 This research aims to explore fraud diamond elements to detect fraud indications in financial statement. Samples were taken from 32 state owned enterprises of Indonesia which published audited financial statement from 2016 to 2018. The hypothesis in this study were tested by Benish M-score model.
Fera Tjahjani +2 more
openaire +1 more source
The first bear raid and squeeze: Isaac Le Maire and the Dutch East India Company
The Economic History Review, EarlyView.Abstract In 1609, the Dutch East India Company (VOC) faced a bear raid by a syndicate of short sellers led by Isaac Le Maire, a former director. We reconstruct the forward trade between 1607 and 1611, the actions taken by the syndicate members, and the responses to these actions by the company.
Oscar Gelderblom +2 more
wiley +1 more source
Analisis Fraud Diamond terhadap Restatement
EQUITY, 2020 Penelitian ini bertujuan untuk mengetahui pengaruh fraud diamond terhadap kemungkinan terjadinya penyajian kembali laporan keuangan. Fraud diamond diukur dengan tekanan (target keuangan), kesempatan (pengawasan yang tidak efektif), rasionalisasi (perubahan KAP), dan kompetensi (perubahan dewan direksi). Sampel terdiri dari 106 perusahaan yang terdaftar
Wielungga Arjapratama +2 more
openaire +1 more source
Diamond Fraud Analysis in Detecting Financial Statement Fraud in Manufacturing Companies
International Journal of Social Science and Business, 2022 Business people must provide accurate and relevant information and be free from fraud that will mislead other parties. To provide appropriate information for users of financial statements, the preparation of these financial statements must be prepared as well as possible according to accurate data based on applicable accounting rules.
Anita Ade Rahma +4 more
openaire +1 more source
A Horse Race of Machine‐Learning Methods to Predict Banking Crises
International Finance, EarlyView.ABSTRACT To examine if one machine‐learning model can consistently elucidate financial vulnerabilities, both over time and across levels of development, this paper applies 13 machine‐learning algorithms to evaluate comparative forecasting performance across several banking crises.
Emile du Plessis
wiley +1 more source