The article summarizes the arguments and counter-arguments within scientific debate on issue of researching financial frauds in Internet. main goal research is to develop methodological principles for identifying cyber fraud social networks based analysis comments identify relevant text patterns that may indicate manipulation attempts further fraud. urgency solving this problem due fact mass in...

The study aims to analyze the influence of CEO characteristic factors on indications financial statement fraud using Beneish Model. Based upper echelon theory, this proposes six hypotheses which are tested logistic regression analysis. This uses secondary data derived from statements or annual reports mining companies listed Indonesia Stock Exchange 2015 2019. results show that characteristics ...

Online financial transactions play a crucial role in today’s economy. It becomes an unavoidable part of the business and global activities. Transaction fraud executes thoughtful intimidations to e-commerce spending. Now-a-days, online contract or is fetching additional sound by knowing types transaction frauds associated with, these are raising which disturbs currency accompanying business. has...

the term ‘spam’ addresses unsolicited emails sent in bulk; therefore, the term‘financial fraud spam’ refers to unwanted bulk emails in which different tricks and techniques areemployed to swindle money from the recipients. estimates show that more than 80% of worldwideemail traffic in 2011 was spam. it should be noted that while the number of daily spam emails in2002 was 2.4 billion, this numbe...

This study aims to test the influence of fraud hexagon theory on financial statement fraud. Elements causative factors based cannot be directly investigated but require proxy variables. Stimulus is projected with stability. Opportunity nature industry and ineffective monitoring. Rationalization by a change auditor. Capability director. Arrogance frequent number CEO's picture. Collution ownershi...