Fraudulent transactions occurring via the Internet or Automatic Teller Machines (ATMs) present a considerable problem for financial institutions and consumers alike. Whilst a number of technological improvements have helped reduce the likelihood of security breaches, users themselves have an integral role to play in reducing technology mediated fraud. This paper focuses on the role of the user,...

Tujuan dari penelitian ini adalah untuk mengetahui pengaruh Financial Pressure, Stability dan Target terhadap financial statement fraud. Populasi terdiri Perusahaan Infrastruktur, Utilitas Transportasi di Bursa Efek Indonesia (BEI) tahun 2018-2020. Teknik pengambilan sampel yang digunakan purposive sampling. Metode dalam metode kuantitatif. Sumber data sekunder diperoleh (BEI). Hasil menunjukka...

and State financial regulators and law enforcement agencies. An Anti-Fraud Subcommittee (AFS) would be established within the President’s Working Group on Financial Markets to administer the network. The regulators would be able to network anti-fraud information on entities and key professionals in the financial services industry; information would not be shared that is unrelated to financial o...

Credit card plays a very important rule in today's economy. It becomes an unavoidable part of household, business and global activities. Although using credit cards provides enormous benefits when used carefully and responsibly,significant credit and financial damagesmay be causedby fraudulent activities. Many techniques have been proposed to confront thegrowthin credit card fraud. However, all...

The recent famous financial frauds have demonstrated that in many cases the auditor was either responsible for or an accomplice in their manifestation. Thus, the auditor plays an important role in ensuring a true and fair view regarding the financial position and performance of the company. International standards on auditing indicate that the financial auditor’s main objective is to serve the ...

PURPOSE: The main purpose of this paper was to identify the current scope research on cryptocurrencies as a subject fraud. Detailed questions related determination contemporary trends conducted and definition potential opportunities for further investigation topic. One also concerned identifying most common crimes committed using cryptocurrencies. METHODOLOGY: study is based systematic literatu...