Financial statement fraud has increasingly become a serious problem for business, government, and investors. In fact, this threatens the reliability of capital markets, corporate heads, and even the audit profession. Auditors in particular face their apparent inability to detect large-scale fraud, and there are various ways to identify this problem. In order to identify this problem, the majori...

This study aims to analyze the influence of work experience, auditor's professional skepticism in detecting fraud. research was conducted on auditors who manufacturing companies. Sampling used is by using purposive sampling technique, namely distributing questionnaires form google consisting 95 respondents. Then for data analysis method descriptive statistical and multiple linear regression Sta...

Energy fraud in the distribution sector of electric utility includes electricity theft, meter tampering, or billing error. This causing non-technical loss has led to an economic company. In order detect and minimize fraud, different technologies have been used. From conventional methods development field artificial intelligence (AI), effective reliable detection proposed. paper first provides o...

Acknowledgements I would like to thank Professor Flynn, one of my thesis readers, for assisting me in developing and completing this project. His guidance and unrelenting advice helped make this possible. I would like to express my appreciation and gratitude to Professor Massoud, also one of my thesis readers, for introducing me to the accounting field. Thank you for guiding and supporting me t...

Service providing companies including telecommunication companies often receive substantial damage from customers’ fraudulent behaviors. One of the common types of fraud is subscription fraud in which usage type is in contradiction with subscription type. This study aimed at identifying customers’ subscription fraud by employing data mining techniques and adopting knowledge discovery process. T...

Ad networks for mobile apps require inspection of the visual layout of their ads to detect certain types of placement frauds. Doing this manually is error prone, and does not scale to the sizes of today’s app stores. In this paper, we design a system called DECAF to automatically discover various placement frauds scalably and effectively. DECAF uses automated app navigation, together with optim...

The advent of electronic commerce (e-commerce) has marked a significant change in the way business now approach the implementation of their sales and marketing strategies. Electronic commerce growth has been accompanied by an increase in fraudulent practices. Researchers have proposed rules-based auditing systems for electronic commerce transactions, but they highly depend on the auditor’s know...