The aim of this paper is to discover the audit-related causes financial scandals and suggest how emerging technologies can offer solutions thereto. Specifically, seeks look at facilitators statements fraud explain unique Fintech advancements that will make a contribution in information reliability case equity investments. study makes use studies frauds document evidence audit-associated issues ...

Financial fraud detection plays a crucial role in the stability of institutions and the economy at large. Data mining methods have been used to detect/flag cases of fraud due to a large amount of data and possible concept drift. In the financial statement fraud detection domain, instances containing missing values are usually discarded from experiments and this may lead to a loss of crucial inf...

The present study aims to examine the effect of human resource competence, ethical behavior, and work motivation on prevention financial reporting fraud moderated by whistleblowing systems. Primary data were garnered from banks in Pekalongan, Central Java, Indonesia. This employed a moderation regression analysis with an interaction testing. Study findings reveal that competence give significan...

The majority of the United States health care fraud has been focused on the major public program, Medicare. The yearly financial loss from Medicare fraud has been estimated at about $54 billion. The purpose of this research study was to explore the current state of Medicare fraud in the United States, identify current policies and laws that foster Medicare fraud, and determine the financial imp...

Financial managers, auditors, and fraud examiners are eager to find an automated, timely approach to discovering which publicly traded companies may be harboring financial frauds. Investors, corporate treasurers, and portfolio managers all want a dependable, automatic process to help them sift through voluminous financial data to find the few firms among hundreds that give investors bad informa...

The financial frauds of recent past have created a lot of attention to financial audits and corporate governance. That attention includes the Sarbanes-Oxley Act of 2002. This Act has led to numerous changes in corporate governance. But will the changes affect financial fraud? This research attempts to gather empirical evidence about audit committees, S-OX, and whether the guidelines of S-OX hav...


 The focus of the research is to investigate internal control in moderating effect variables on elements Fraud Hexagon fraudulent financial reporting. sample was selected using purposive sampling at public companies construction industry Indonesia for period 2016 – 2020. hypothesis tested Multiple Linear Regression Analysis with SPSS. results study indicate that audit fee have a negative ...

This thesis introduces a financial simulation model covering two related financial domains: Mobile Payments and Retail Stores systems. The problem we address in these domains is different types of fraud. We limit ourselves to isolated cases of relatively straightforward fraud. However, in this thesis the ultimate aim is to introduce our approach towards the use of computer simulation for fraud ...