FAKTOR RESIKO FRAUD TERHADAP PELAKSANAAN FRAUDULENT FINANCIAL REPORTING (BERDASARKAN PENDEKATAN CROWN’S FRAUD PENTAGON THEORY)

نویسندگان
چکیده

برای دانلود باید عضویت طلایی داشته باشید

برای دانلود متن کامل این مقاله و بیش از 32 میلیون مقاله دیگر ابتدا ثبت نام کنید

اگر عضو سایت هستید لطفا وارد حساب کاربری خود شوید

منابع مشابه

Financial Reporting Fraud Detection: An Analysis of Data Mining Algorithms

In the last decade, high profile financial frauds committed by large companies in both developed and developing countries were discovered and reported. This study compares the performance of five popular statistical and machine learning models in detecting financial statement fraud. The research objects are companies which experienced both fraudulent and non-fraudulent financial statements betw...

متن کامل

Presenting a Model for Financial Reporting Fraud Detection using Genetic Algorithm

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, ...

متن کامل

Intelligent Financial Fraud Detection Practices: An Investigation

Financial fraud is an issue with far reaching consequences in the finance industry, government, corporate sectors, and for ordinary consumers. Increasing dependence on new technologies such as cloud and mobile computing in recent years has compounded the problem. Traditional methods of detection involve extensive use of auditing, where a trained individual manually observes reports or transacti...

متن کامل

Financial Statement Fraud Detection by Data Mining

-------------------------------------------------------------------ABSTRACT---------------------------------------------------------------------Financial losses due to financial statement frauds (FSF) are increasing day by day in the world. The industry recognizes the problem and is just now starting to act. Although prevention is the best way to reduce frauds, fraudsters are adaptive and will ...

متن کامل

ذخیره در منابع من


  با ذخیره ی این منبع در منابع من، دسترسی به آن را برای استفاده های بعدی آسان تر کنید

ژورنال

عنوان ژورنال: Riset Akuntansi dan Keuangan Indonesia

سال: 2019

ISSN: 1411-6510

DOI: 10.23917/reaksi.v4i1.7809