This study empirically investigates the relationship between the timeliness of the financial reporting and the corporate governance proxies for companies listed on the Tunisian stock exchange during 2009.It investigates the role of the corporate governance mechanisms on the timeliness of corporate financial reporting besides; it investigates the relationship between the company size, leverage, ...

The article aims to determine the motivation, consequences and efforts reduce fraud. socio-economic impact of scandal determines whether regulation becomes fundamentally tighter. This study uses a systematic literature review approach with population 235 articles published in reputable international journals. Based on predetermined criteria, sixteen were obtained as research samples. As many 62...

The article examines the nature and main types of fraud based on classification Association Certified Fraud Experts (ACFE), which proposes division into three groups: corruption, in financial reporting misappropriation assets. purpose is to conduct a comparative analysis economic losses from provide suggestions for reducing them through use blockchain technology. research methodology Report Nat...

The volume of banking transaction has increased considerably in the recent years with advancement in financial transactions payment methods. Consequently, the number of fraud cases has also increased, causing billion of dollar losses each year worldwide, although from Literature, there has been substantial work in the domain of fraud detection by both the industry and academia’s. Despite the su...

The purpose of this study was to examine the potential for fraudulent financial reporting using fraud hexagon theory factors such as stimulus (financial target, stability, and external pressure), capability (change in director), collusion (total board commissioners who have multiple positions), opportunity (ineffective monitoring), rationalization (auditor switching), arrogance (frequency numbe...

Insurance fraud, which adds an estimated $85 billion per year to the total insurance bill in the United States, is an extremely serious problem for consumers, regulators, and insurance companies. This paper analyzes the effects of state legislation and market conditions on automobile insurance fraud from 1988 to 1999, a period exhibiting a substantial increase in the enactment of antifraud legi...

T his paper provides a methodology for detecting management fraud using basic financial data. The methodology is based on support vector machines. An important aspect therein is a kernel that increases the power of the learning machine by allowing an implicit and generally nonlinear mapping of points, usually into a higher dimensional feature space. A kernel specific to the domain of finance is...

Auditing standards that guide the auditing profession change and develop in line with changes business world. In addition, various institutions conduct research studies this field. 2020, IAASB initiated a project to amend ISA 240, The Responsibilities Relating Fraud an Audit of Financial Statements. Within project's scope, reasons for expectation gap regarding going concerns possible solutions ...