Results 61 to 70 of about 54,705 (227)
Predicting financial reports fraud by machine learning: the proxy of auditor opinions
Cogent Business & ManagementThis study examines the effectiveness of various machine learning algorithms in detecting financial report fraud among firms listed on the Ho Chi Minh City and Hanoi stock exchanges.
Cuong Nguyen Thanh, Tam Phan Huy
doaj +1 more source
RED FLAGS AND FRAUD PREVENTION ON RURAL BANKS
Buletin Ekonomi Moneter dan Perbankan, 2016 This paper identifies the effectiveness of the red flags in detecting fraudulent financial statements, as well as preventive measures appropriate to implemented in Bank Perkreditan Rakyat (BPR).
Ni Wayan Rustiarini +2 more
doaj +1 more source
PENGARUH DETERMINAN FRAUD (FRAUD DIAMOND) TERHADAP KECURANGAN AKADEMIK MAHASISWA AKUNTANSI
Robust: Research of Business and Economics Studies, 2023 Universities aim to produce quality professional staff, but students are still found to be results-oriented, leading to the practice of academic cheating or fraud. This phenomenon is global, including in Indonesia. This research aims to obtain empirical evidence about the influence of Fraud Diamond determinants on accounting students' academic fraud ...
openaire +2 more sources
Fraud Pentagon dan Kecurangan Laporan Keuangan [PDF]
, 2018 Nowadays fraudulent actions on financial statements are increasing. The impact of these actions is not only felt by investors individually but also affects global economic stability.
Faradiza, S. A. (Sekar)
core
False Claims in Fight Over California's False Claims Act [PDF]
, 2021 In this article, Ventry reviews the business lobbying efforts that derailed California legislation to amend the state’s False Claims Act by permitting tax claims.
Ventry, Dennis
core +1 more source
Plant, Cell &Environment, EarlyView.ABSTRACT The multi‐elemental profile has repeatedly been proposed as a reliable indicator of the geographical origin of plant‐derived foods, as mineral composition accurately reflects the local soil geochemistry and environmental factors. However, this approach may fail in distinguishing specimens from nearby locations, which are expected to be exposed
Ana Sayago +2 more
wiley +1 more source
Fraud Diamond Dalam Mendeteksi Financial Statement Fraud Pada Perusahaan Manufaktur
Jurnal Ekonomi, 2022 The purpose of this study is to analyze the detection financial statement fraud using fraud diamond perspective. The variable in this study consists of financial statement fraud as dependent variable and fraud diamond such as financial target, financial stability, monitoring effectiveness, nature of industry, auditor change, and director change as the ...
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FinTech Lending and Cashless Payments
The Journal of Finance, Volume 81, Issue 2, Page 1053-1101, April 2026.ABSTRACT Borrowers' use of cashless payments improves their access to capital from FinTech lenders and predicts a lower probability of default. These relationships are stronger for cashless technologies providing more precise information, and for outflows. Cashless payment usage complements other signals of borrower quality.
PULAK GHOSH, BORIS VALLEE, YAO ZENG
wiley +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
The Effect of Diamond Fraud on Employee Fraud Behavior in Banking
Academia Open, 2022 The condition of banking companies in Indonesia and the world from year to year has experienced significant developments seen from the development of the number of customers and branch offices. But in addition to the development of banking companies today, there are several cases of fraud committed by employees by misusing company assets.
Mei Rahmawati, Imelda Dian Rahmawati
openaire +1 more source