Fraud is a common phenomenon in business, and according to Section 24 of the Iranian Auditing Standards, it is the fraudulent act of one or more managers, employees, or third parties to derive unfair advantage and any intentional or unlawful conduct. Financial statements are a means of transmitting confidential management information about the<br ...

corporations have a key role in economic development, growth of national security and financial competition. the key of power is in economy. so in the global village, the economic competition replaces military conflict. a new concept in criminal justice is corporate crime. these crimes as a kind of white collar crime are studied in light of critical criminology findings of this study shows that...

Enterprise systems, real time recording and real time reporting pose new and significant challenges to the accounting and auditing professions. This includes developing methods and tools for continuous assurance and fraud detection. In this paper we propose a methodology for continuous fraud detection that exploits security audit logs, changes in master records and accounting audit trails in en...

Pada era yang serba modern dan digital ini membuat semua hal dapat dilakukan secara melalui social media, termasuk melihat apakah suatu perusahaan melakukan financial fraud atau tidak. Penelitian menggunakan data non untuk mendeteksi fraud. Data diambil dari media diproksikan oleh public account, account authentication, creation time posting frequency. dengan EPS, operating margin, ROA, quick r...

Penelitian ini bertujuan untuk meneliti pengaruh fraud diamond terhadap financial statement dan peran dari innovation strategy dalam memoderasi fraud. dilakukan pada perusahaan yang terdaftar Bursa Efek Indonesia menggunakan teknik purposive sampling, adapun alat analisis digunakan adalah regresi logistik moderasi. Sampel didapatkan 89 tahun 2017-2021. Hasil penelitian menunjukkan bahwa kompone...

This study aims to examine the effect of pressure, opportunity, and rationalization on financial statement fraud in manufacturing companies. The implication this research is help companies find out factors that influence so can improve internal controls used be prevented. sample consisted 69 selected by purposive sampling. data were obtained from reports provided through IDX or company’s websit...

Among the growing number of Chinese companies that went public overseas, many have been detected and alleged as conducting financial fraud by market research firms or U.S. Securities and Exchange Commission (SEC). Then investors lost money and even confidence to all overseas-listed Chinese companies. Likewise, these companies suffered serious stock sank or were even delisted from the stock exch...

Cashless transactions such as online transactions, credit card transactions, and mobile wallet are becoming more and more popular in financial transactions nowadays. With increased number of such cashless transaction, fraudulent transactions are also increasing. Fraud can be detected by analyzing spending behavior of customers (users) from previous transaction data. If any deviation is noticed ...