Palm oil is one of the commodities to improve Indonesian economy. However, in palm companies, fraud often occurs which detrimental company. One frauds committed by employees embezzlement funds. Therefore, an analysis needed prevent and overcome problem funds companies. The purpose this research 1) find out juridical rules private 2) role forensic accounting tackling crimes, 3) obstacles for acc...

Romance fraud occurs when offenders use the guise of a genuine relationship to defraud victim, typically via online communications. Research has focused on general structure romance frauds, but few scholars have considered potential link between victimization and specific narratives employed by offenders. This article explores reported victimizations group Australians similarities differences i...

Blockchain technology has piqued the interest of businesses all types, while consistently improving and adapting to business requirements. Several blockchain platforms have emerged, making it challenging select a suitable one for specific type business. This paper presents classification over hundred platforms. We develop smart contracts detecting healthcare insurance frauds using top two selec...

In the near future, billing for network services will not only be concerned with time or volume based accounting but also in ways of measuring the quality of the service provided. Dynamic price schemes such as congestion-based charging have been proposed. In some of these models, the charging infrastructure relies on the distribution of electronic tariffs to end-users machines. The tariff struc...

This paper investigates how fraud schemes can be integrated into the fraud risk assessment process and be incorporated into audit planning. A framework for assessing fraud risk using an evidential reasoning approach based on the belief-function formalism was developed in this paper. The framework extends fraud risk assessment models in prior fraud research in three respects. First, it integrate...

In this study, I investigate the economic determinants of firms’ propensity to commit securities fraud and the determinants of fraud detection. The analysis is based on a new handcompiled fraud sample of private securities class action litigation suits filed between 1996 and 2003 involving allegations of accounting irregularities. I use econometric methods to account for the unobservability of ...