Results 271 to 280 of about 3,160,195 (300)

Pengaruh Fraud Diamond Terhadap Fraudulent Financial Statement

Bandung Conference Series: Accountancy, 2023
Abstract. With the increasingly complete implementation of components in financial reporting in Indonesia, there are still significant opportunities for management and other stakeholders to be involved in fraudulent activities in financial reporting. Therefore, this study aims to investigate the traces of fraud diamonds for the detection of fraud in ...
null Moch Hilmi Silham, Pupung Purnamasari, null Nopi Hernawati   +2 more
openaire   +1 more source

Detecting Fraudulent Financial Reporting through Financial Statement Analysis

Journal of Advanced Management Science, 2014
Fraudulent financial reporting is a major concern for two primary regulators of Malaysia's capital market - the Securities Commission (SC) and Bursa Malaysia. Both authorities continue to refine the parameters that will ensure rigorous surveillance over public listed firms.
Hawariah Dalnial, Amrizah Kamaluddin, Zuraidah Mohd Sanusi, Khairun Syafiza Khairuddin   +3 more
openaire   +1 more source

Fraudulent Financial Statements

CFA Institute Magazine, 2004
This article addresses the following key points: In 2003, the SEC filed 199 financial fraud cases, with 34 involving Fortune 500 companies. Fraud becomes even more indiscernible when senior management colludes with third parties. Business factors such as increased competition and the growth of consulting as an adjunct business contribute to the ...
openaire   +1 more source

Predicting Fraudulent Financial Statements with Machine Learning Techniques

2006
This paper explores the effectiveness of machine learning techniques in detecting firms that issue fraudulent financial statements (FFS) and deals with the identification of factors associated to FFS. To this end, a number of experiments have been conducted using representative learning algorithms, which were trained using a data set of 164 fraud and ...
Sotiris B. Kotsiantis, Euaggelos Koumanakos, Dimitris Tzelepis, Vasilis Tampakas   +3 more
openaire   +2 more sources

FACTORS AFFECTING THE FRAUDULENT FINANCIAL STATEMENTS OF LISTED COMPANIES

The EUrASEANs: journal on global socio-economic dynamics, 2023
The study of factors affecting financial statement fraud will serve as a basis for managers to improve corporate governance, and efficiency, and at the same time help policy makers to issue policies to control fraudulent financial statements in order to prevent fraudulent financial statements of companies listed on the Vietnamese stock market in the ...
Dinh Nguyet Bich, Ai Tran Huu
openaire   +1 more source

Using Active Learning Methods for Predicting Fraudulent Financial Statements

2017
Detection of Fraudulent Financial Statements (FFS), or simpler fraud detection problem, refers to the falsification of financial statements with the aim either to demonstrate larger positive rates, such as assets and profit, or to conceal negative factors, such as expenses and losses.
Stamatis Karlos, Georgios Kostopoulos, Sotiris Kotsiantis, Vassilis Tampakas   +3 more
openaire   +2 more sources

Fraud Triangle against Fraudulent Financial Statements

Proceedings of the 6th Batusangkar International Conference, BIC 2021, 11 - 12 October, 2021, Batusangkar-West Sumatra, Indonesia, 2022
Budiandru Budiandru, Aryn Sasikirana, Weni Putri, Fauzia Tantina   +3 more
openaire   +1 more source

Nature of Industry and Financial Stability as Indications of Fraudulent Financial Statements

Proceedings of the International Conference on Industrial Engineering and Operations Management, 2022
Cahyaningsih Cahyaningsih, Febrina Niki Ayu Lestari   +1 more
openaire   +1 more source

Automated identification of fraudulent financial statements by analyzing data traces

2022 7th South-East Europe Design Automation, Computer Engineering, Computer Networks and Social Media Conference (SEEDA-CECNSM), 2022
Evangelos Hytis, Vasileios Nastos, Christos Gogos, Angelos Dimitsas   +3 more
openaire   +1 more source

Fraudulent Financial Statement: The Influence of Pressure Factors

This study aims to obtain empirical evidence regarding the effect of pressure experienced by companies on financial targets (ROA, leverage), financial stability (sales of accounts receivable, repeated negative cash flow, asset growth), and personal financial needs (managerial ownership) on indications of financial statement fraud.
Putri Rahmawati, Isna, Naura Putri, Nabila   +1 more
openaire   +1 more source