The Shariah Financial Accounting Standards: How they Prevent Fraud in Islamic Banking

How to Detect and Prevent Financial Statement Fraud

Financial Accounting Fraud Detection Using Business Intelligence

The paper investigates the inherent problems of financial fraud detection and proposes a forensic accounting framework using business intelligence as a plausible means of addressing them. The paper adopts an empirical case study approach to present how business intelligence could be used effectively in the detection of financial accounting fraud. The proposed forensic accounting framework using...

Islamic Legislation and Objectives of Shariah

The Study of this deeply thought and compiled article is no doubt equal to the study of several bulky books regarding Islamic Legislation. First of all, the origin and definition of the word "Law" is a wonderful effort. The definition and detailed account of the objectives of Shriah occupies the status of the main plot of this article. This main plot has been well supported by Quranic verses an...

The Islamic Financial Reporting Goals and convergence with International Financial Reporting Standards (IFRS

According to some accountants, financial reporting in the islamic countries should be based on fairness, goodness and morality. This study examined the possibility of modifying the conventional framework for reporting in line with Islamic accounting objectives and to adapt the process of recognition and reporting financial events in accordance with the Shari'a principles. The research method is...

Identification of Fraud in Banking Data and Financial Institutions Using Classification Algorithms

In recent years, due to the expansion of financial institutions,as well as the popularity of the World Wide Weband e-commerce, a significant increase in the volume offinancial transactions observed. In addition to the increasein turnover, a huge increase in the number of fraud by user’sabnormality is resulting in billions of dollars in lossesover the world. T...