Abstract: This study aims to provide empirical evidence about how big attitudes are Professional Skepticism of Auditors and Utilization Information Technology affect ability auditors in detecting fraudulent financial statements. Research with this quantitative descriptive method using primary data the form a questionnaire as an instrument collection. Respondents was selected convenience samplin...

We identify clawback triggers from firms’ proxy statements (Form DEF 14A) and use the likelihood of restatements to proxy for financial reporting quality. Based on a sample of 578 U.S. firms that voluntarily adopt clawback provisions during 2003-2009, when restatement-based triggers could be decomposed into two types: fraud and unintentional error, and we do observe the evidence that using frau...

With the rise and swift growth of E-Commerce, credit card uses for online purchases has increased dramatically and it caused sudden outbreak in the credit card fraud. Fraud is one of the major ethical issues in the credit card industry. With both online as well as regular purchase, credit card becomes the most popular mode of payment with cases of fraud associated with it are also increasing. A...

The amount of online transactions is growing these days to a large number. A big portion of these transactions contains credit card transactions. The growth of online fraud, on the other hand, is notable, which is generally a result of ease of access to edge technology for everyone. There has been research done on many models and methods for credit card fraud prevention and detection. Artificia...

This study describes the criminal careers of offenders convicted of fraud, distinguishing different career dimensions such as intermittency, versatility and specialization. Results indicate that most fraud offenders are versatile in the sense that they also have significant criminal records for other serious offending (that is, not fraud). At the same time they are also specialized in fraud. Wh...

This paper discusses a subclass of fraud detection systems known as break detection systems. A number of AI techniques have proven effective in fraud detection; however break detection systems address more complex problems than have typically been reported. Problems addressed by break detection systems are characterized not only by dynamic data with complicated temporal and other relationships,...

With the ageing of the population, and increasing demand for individuals to be financially literate and self-sufficient, older Australians may find themselves at greater risk of fraud. Although the proportion of the elderly experiencing fraud is lower than for those aged less than 65 years, this is the crime they are most likely to experience and the effects can be devastating as the elderly ar...

Fraud detection in healthcare is an important yet difficult problem. We present a fraud screening solution to identify suspicious pharmacies from a large dataset of pharmacy claims. Our solution has stemmed from collaboration with medical claim investigators and proven usefulness to investigators by discovering real fraud cases. We focus on a concrete problem of probabilistic outlier detection ...

Available online 25 September 2010 We examine the causes and consequences of falsified financial statements in China. Using bivariate probit regression analysis, we find that firms with high debt and that plan to make equity issues are more likely to manipulate their earnings and thus have to restate their financial reports in subsequent years. We also find that corporate governance structures ...