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...

Money in the e-commerce network, represents information moving at the speed of light, where fraud (digital crime) within the banking and financial services happened very fast and can cost billions of dollars each year-undetected and unreported. In this paper I present a comprehensive framework that mines and detect fraudulent transactions of Card-NotPresent (CNP) in the e-payment systems with a...

This study emphasizes on examining the fraud hexagon theory referring to signs of financial statements, which employs all manufacturing companies listed in IDX (Indonesia Stock Exchange). However, total selected sample are 153 industry. The categorized into indicated and not committing 2010-2018 period by applying Beneish M-Score. findings demonstrated that stability, targets, external pressure...

This research aims to obtain empirical evidence of the effect fraud diamond (pressure as proxied by financial stability, opportunity which is effective monitoring, rationalization total accruals, and capability change directors) on statement at Islamic Commercial Banks. The population in this study were banking companies that list Then sample was taken using purposive sampling technique. used l...

Thanks to its low product-promotion cost and its efficiency, targeted online advertising has become very popular. Unfortunately, being profile-based, online advertising methods violate consumers’ privacy, which has engendered resistance to the ads. However, protecting privacy through anonymity seems to encourage click-fraud. In this paper, we define consumer’s privacy and present a privacy-pres...

This study examines the influence of fraud hexagon on likelihood financial statement in Indonesian public companies with stock values below IDR 100 that were listed Indonesia Stock Exchange (IDX) from 2018 to 2020. The population comprises sixty for three consecutive years IDX. objective sampling technique was employed select a sample 48 met research criteria, resulting 144 observations. Data a...

The main purpose of this paper is to introduce the Dempster-Shafer theory (“DS” theory) of belief functions for managing uncertainties, specifically in the auditing and information systems domains. We illustrate the use of DS theory by deriving a fraud risk assessment formula for a simplified version of a model developed by Srivastava, Mock, and Turner (2007). In our formulation, fraud risk is ...

Article history: Received 26 May 2011 Received in revised form 5 March 2012 Accepted 6 March 2012 Current auditing standards require auditors to conduct a fraud brainstorming session aimed at considering ways in which the audit client's financial statements might be fraudulently misstated. Lynch et al. (2009) document that computer-mediated fraud brainstorming is significantly more effective th...