The integration of supply chains offers many benefits; yet, it may also render organisations more vulnerable to electronic fraud (e-fraud). E-fraud can drain on organisations’ financial resources, and can have a significant adverse effect on the ability to achieve their strategic objectives. Therefore, efraud control should be part of corporate board-level due diligence, and should be integrate...

Financial scandals often occur in the business world, and many cases such as KKN (corruption, collusion, nepotism), manipulation of financial reports, money laundering occur. These various kinds issues are very good interesting to discuss because there ways that actors use provide information is made up neat schemes but end committing fraud parties. The purpose this research was find out role f...

As the focus of capital market supervision, financial report fraud has shown a development trend enormous numbers, complex transactions, and hidden means in recent years. To improve audit efficiency reduce dependence on non-financial data, study only uses structured original data to constructs new identification model, which can quickly detect China. This takes listed companies China from 1998 ...

This study aims to detect fraudulent financial reporting using hexagon fraud analysis, including seven factors: stability, external pressures, ineffective monitoring, auditor changes, change in director, arrogance, and collusion. The subject of this research is a public company consolidated audit report state-owned enterprises. existence conflicting results, the phenomenon reporting, limited th...

Fraud detection and prevention systems are based on various technological paradigms but the two prevailing approaches are rule-based reasoning and data mining. In this paper we claim that ontologies, an increasingly popular and widely accepted knowledge representation paradigm, can help both of these approaches be more efficient as far as fraud detection is concerned and we introduce a methodol...

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...

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 ...

This paper presents a review of the literature on the application of data mining techniques for the detection of insurance fraud. Academic literature were analyzed and classified into three types of insurance fraud (automobile insurance, crop insurance and healthcare insurance) and six classes of data mining techniques (classification, regression, clustering, prediction, outlier detection, and ...