Fraud is a million dollar business and it is increasing every year. Both internal and external fraud present a substantial cost to our economy worldwide. A review of the academic literature learns that the academic community only addresses external fraud and how to detect this type of fraud. Little or no effort to our knowledge has been put in investigating how to prevent ánd to detect internal...

Penelitian ini bertujuan untuk mengetahui apakah terdapat pengaruh tekanan, kesempatan, rasionalisasi (segitiga penipuan) dan hak akademik terhadap kecurangan mahasiswa akuntansi. Hasil penelitian membuktikan bahwa ketika akuntansi menghadapi tekanan peluang yang tinggi mereka cenderung melakukan akademik. Sementara itu, faktor tidak berpengaruh signifikan perilaku dilakukan pada tahun 2020 den...

both academic and auditing firms have been searching for ways to detect corporate fraud. The main objective of this study was to present a model to detect financial reporting fraud by companies listed on Tehran Stock Exchange (TSE) using genetic algorithm. For this purpose, consistent with theoretical foundations, 21 variables were selected to predict fraud in financial reporting that finally, ...

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 ...

Abstract: Student Academic Fraud: Fraud Diamond Dimensions and Locus of Control. This study aims to determine the effect fraud diamond locus control dimensions on academic behavior. The population this research is accounting students at Faculty Business Economics, Islamic University Indonesia, Year 2020/2021 as many 1,783 students. By using Slovin formula, minimum number samples that meet crite...

Corporate fraud these days represents a huge cost to our economy. Academic literature already concentrated on how data mining techniques can be of value in the fight against fraud. All this research focusses on fraud detection, mostly in a context of external fraud. In this paper we discuss the use of a data mining approach to reduce the risk of internal fraud. Reducing fraud risk comprehends b...

Purpose: This study aims to examine the dimensions of fraud triangle explain academic cheating behavior during online learning. Theoretical Framework: The theory that examines causes is theory. was first put forward by Edwin Sutherland, who coined term white-color crime, and Donald Cressey, a student Sutherland's in doctoral program 1940s author Other People Money: A Study Social Psychology Emb...