Results 81 to 90 of about 5,496,213 (107)

Pengaruh Dimensi Fraud Hexagon terhadap Financial Statement Fraud

, 2022
The purpose of this research is to analyze the influence of fraud factors of fraud hexagon (S.C.C.O.R.E) towards fraudulent financial statement. Fraudulent financial statement is measured by using Beneish M-Score Model.
Siregar, Anitaria, Murwaningsari, Etty
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Proceedings of the Sixth Conference of the Society for Implementation Research Collaboration (SIRC) 2022: From Implementation Foundations to New Frontiers. [PDF]

Implement Res Pract, 2023
europepmc   +1 more source

Fraud cycles [PDF]

Fraud is an ancient crime and one that annually causes hundreds of billions of dollars in losses. We examine the behavioral patterns over time of different types of frauds, which illustrate cyclical frequencies.
Gong, Jiong, Williams, Michael, McAfee, R. Preston   +2 more
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Enhancing Vendor Selection Integrity: Integrating Fraud Heptagon Theory Framework in the Context of Fraud Prevention

This study examines how financial pressure, rationalization, opportunity, arrogance, competence, culture, and religiosity influence fraudulent behavior in vendor selection processes using Fraud Heptagon Theory, making it suitable for analyzing potential ...
Bagaskara, Fadilah Fajar, Hasan, Abdullah Abdurahman, Tumanggor, Dian Valentina   +2 more
core   +1 more source

Optimal Auditing for Insurance Fraud [PDF]

This article aims at making a bridge between the theory of optimal auditing and current procedures applied to audit files in different markets where scoring is the instrument used to implement an audit strategy.
Florence Giuliano, Georges Dionne, Pierre Picard   +2 more
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Peran Implikasi Good Corporate Governance dalam Pendeteksian Fraudulent Financial Statement Menggunakan Fraud Hexagon Theory

Detecting fraudulent financial statements in Indonesia’s property, real estate, and construction sector during 2017–2023, this study adopts the Fraud Hexagon Theory with the moderating role of Good Corporate Governance (GCG).
Harto, Puji, aini, sarifa
core   +1 more source

ANALISIS FRAUD HEXAGON TERHADAP TERJADINYA TINDAKAN FRAUD DI KLINIK X [PDF]

Fraud dapat terjadi dimana saja, kapan saja, dan oleh siapa saja, demikian juga dengan tindakan fraud yang dilakukan oleh karyawan di Klinik X. Klinik perlu mengetahui faktor yang menyebabkan karyawan melakukan kecurangan, maka dari itu penelitian ini
KESUMAWARDANI, REGINA ANGGREANI
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MAINTAINING INTEGRITY: FRAUD HEXAGON ANALYSIS ENHANCING FINANCIAL STATEMENT FRAUD DETECTION

The objective of this study is to examine financial statement fraud through the lens of the fraud hexagon theory, which takes into account factors such as industry nature, CEO duality, external pressure, financial stability, ineffective monitoring ...
Anggraeni, Firda, Suhadi, Suhadi, Hardiningsih, Pancawati   +2 more
core   +1 more source

Assessing cybersecurity risks and prioritizing top strategies In Vietnam's finance and banking system using strategic decision-making models-based neutrosophic sets and Z number. [PDF]

Heliyon
Nguyen PH, Pham TV, Nguyen LT, Pham HT, Nguyen TT, Vu TG.   +5 more
europepmc   +1 more source

Unravelling deception: a comprehensive literature review of the fraud hexagon theory in predicting and understanding fraudulent financial reporting

Financial reporting fraud (FFR) remains a significant threat to organizations, regulators, and shareholders, undermining the integrity of financial systems and leading to substantial financial and reputational losses.
Nik Abdul Majid, Wan Zurina, Mohamad, Amri, Saidi, Noraida   +2 more
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