Results 121 to 130 of about 82,410 (304)

A Review of Financial Accounting Fraud Detection based on Data Mining Techniques

, 2012
With an upsurge in financial accounting fraud in the current economic scenario experienced, financial accounting fraud detection (FAFD) has become an emerging topic of great importance for academic, research and industries.
Panigrahi, Prabin Kumar, Sharma, Anuj
core   +1 more source

Normalizing the Shamed Self: Stigma, Neutralization and “Narrative Credibility” in Interviews on White‐Collar Transgression

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

Mapping the American Shareholder Litigation Experience: A Survey of Empirical Studies of the Enforcement of the U.S. Securities Law [PDF]

, 2010
In this paper, we provide an overview of the most significant empirical research that has been conducted in recent years on the public and private enforcement of the federal securities laws. The existing studies of the U.S.
Cox, James D., Thomas, Randall S.
core   +1 more source

Analogies and differences between the logic behind statistical hypothesis testing and proofs by contradiction: What can we learn from them?

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, Daniele De Martini   +1 more
wiley   +1 more source

Identification and prevention of fraudulent financial reporting

Tokovi osiguranja
Effective detection of fraudulent (false) financial reporting requires an integrative conceptual framework. This paper presents a general framework for studying factors related to the causes of fraudulent financial reporting. The purpose is to sharpen our thinking on conducting research modalities for defining a framework for effective risk management ...
Stefan Milojević, Snežana Knežević, Vladimir Šebek   +2 more
openaire   +1 more source

Not All That Glitters Is Gold! The Brokerage Role of Consulting Companies in Disseminating Information to Overcome the Barriers to Metaverse Adoption

Thunderbird International Business Review, EarlyView.
ABSTRACT The last few years have seen a reemergence in the awareness of virtual worlds among practitioners and academics. Driven by tech giants' investments, the Metaverse is considered by some as an unprecedented revolutionary technology with the potential to unlock an entire gamut of new unexplored opportunities for both companies and individuals ...
Giulio Ferrigno, Nadia Di Paola, Giovanni Battista Dagnino   +2 more
wiley   +1 more source

THE METHOD OF BEHAVIOUR DETECTION ON MORAL HAZARD IN FINANCIAL STATEMENT

Manajemen dan Bisnis, 2014
The purpose of this study is to detect fraud or moral hazard on the financial statements that prepared by the company. This research uses financial ratio analysis to detect financial fraud and moral hazard.
Fitri Ismiyanti
doaj   +1 more source

Pengaruh Karakteristik Komite Audit Dan Perusahaan Terhadap Kecurangan Pelaporan Keuangan [PDF]

, 2014
This study aimed to examine the effect of audit committee and firm characteristics against thepossibility of fraudulent financial reporting. Audit committee characteristics examined by anindependent audit committee, audit committee financial expertise ...
Prasetyo, A. B. (Andrian)
core   +1 more source

Enabling pandemic‐resilient healthcare: Narrowband Internet of Things and edge intelligence for real‐time monitoring

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, Mohammad Kamrul Hasan, Shayla Islam, Mohammed Balfaqih, Ahmed Ibrahim Alzahrani, Nasser Alalwan, Nurhizam Safie, Zaheed Ahmed Bhuiyan, Rahul Thakkar, Taher M. Ghazal   +9 more
wiley   +1 more source

INTERNAL CONTROL MECHANISMS IN THE CONTEXT OF THE CHALENGE FINANCIAL CRISIS [PDF]

Prevention and earlier detection of fraudulent financial reporting must start with the entity that prepares financial reports. Thus the first focus of the Sarbannes-Oxley Actâ€(tm)s recommendations is the public company.
Budacia Lucian Constantin Gabriel, Sgardea Florinel Marian, Turlea Carmen, Vuta Mihai   +3 more
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