Results 111 to 120 of about 4,661 (294)
Predicting fraudulent financial reporting using artificial neural network
, 2017 Purpose This paper aims to explore the effectiveness of an artificial neural network (ANN) in predicting fraudulent financial reporting in small market capitalization companies in Malaysia.
Normah Omar +2 more
core +1 more source
Symbolic Interaction, EarlyView.In this article, I analyze my interviews with Mark (pseudonym), a social scientist who committed major academic fraud in over 50 top‐tier journal articles in the first decade of this century. I explain how stigma played a central role in how Mark and I shaped our interaction. I focus on how Mark, a former Professor and Dean with a distinguished career,
Thaddeus Müller
wiley +1 more source
Internal Control Disclosure, Ethics Disclosure and Earnings Management as Signal to Detect Fraudulent Financial Reporting [PDF]
International Journal of Management, Accounting and Economics, 2018 The information asymmetry between management and owners raises an opportunistic attitude of management to attach importance to its own interests. In this case, investors need additional information in addition to financial statements as a signal that can
Mukhlasin Mukhlasin, Nur Anissa
doaj
Teaching Statistics, EarlyView.Abstract Statistical hypothesis testing (SHT) is widely employed across numerous scientific disciplines, and a clear understanding of its underlying logic is essential for the broader scientific community. Here, drawing upon both epistemological and statistical perspectives, we aim to clarify—primarily for educational purposes—the logical relationship ...
Maria Cristina Amoretti +1 more
wiley +1 more source
Report of the National Commission on Fraudulent Financial Reporting: exposure draft, April 1987
, 1987 https://egrove.olemiss.edu/aicpa_assoc/1504/thumbnail ...
National Commission on Fraudulent Financial Reporting (U.S.)
core +1 more source
Fraudulent financial reporting: do red flags really help? [PDF]
, 2010 Purpose – Aims to determine whether red flags can be helpful for external auditors in detecting fraudulent financial reporting. The research explores whether external auditors demographic factors affect external auditors’ perception about the ability of ...
Kassem, Rasha +2 more
core
, 2020 Penelitian ini bertujuan untuk mengetahui faktor-faktor yang mempengaruhi Fraudulent Financial Reporting dengan Perspektif Crowe’s Fraud Pentagon Theory.
Larasati, Siska Anggraeni +2 more
core +1 more source
CAAI Transactions on Intelligence Technology, EarlyView.Abstract The Internet of Things (IoT) in deploying robotic sprayers for pandemic‐associated disinfection and monitoring has garnered significant attention in recent research. The authors introduce a novel architectural framework designed to interconnect smart monitoring robotic devices within healthcare facilities using narrowband Internet of Things ...
Md Motaharul Islam +9 more
wiley +1 more source
CAAI Transactions on Intelligence Technology, EarlyView.ABSTRACT As an attestation engagement, auditing is required to provide reasonable assurance for its conclusions. Traditional auditing has limited capacity to handle unstructured data and is usually based on audit sampling techniques, which can lead to the neglect of important audit evidence during the auditing process and result in a higher audit risk,
Xiaojia Wang, Ziqing Luo, Chaoxu Mu
wiley +1 more source
Population Ageing: Implications for Economic Growth and Fiscal Sustainability
Australian Economic Papers, EarlyView.ABSTRACT Population ageing poses significant challenges to economic growth and fiscal sustainability in advanced economies. This study examines how fiscal sustainability and labour force participation moderate the impact of ageing on gross domestic product (GDP) growth across 37 Organisation for Economic Co‐operation and Development member countries ...
Susantha Dissanayake +3 more
wiley +1 more source