In this study, we examine major cryptocurrencies, present notable fraud cases, describe risks, and analyze cryptocurrency financial performance. People debate whether is an investment opportunity, the new Dutch Tulip Bubble, or a giant Ponzi scheme. There have been number of high-profile cases associated with such as FTX scandal in late 2022, thereby making real concern to current potential fut...

This study aims to use financial variables, corporate governance variables, and cash flow variables to construct financial information fraud warning models for the manufacturing industry, and applies logistics regression and back propagation neural network (BPNN) to determine the accuracy rate of identifying normal company samples and fraudulent company samples. In a ratio of ‘1:2’, this study ...

This study aims to empirically investigate the impact of financial stability, targets, and rationalization on instances statement fraud in State-Owned Enterprises operating services insurance sector listed Indonesia Stock Exchange from 2016 2021. The research is motivated by alleged incidents manipulation, particularly practice window dressing, observed various corporations during 2015 2016. ut...

This study aims to determine the partial effect of financial stability, targets, ineffective monitoring, quality external audit, change in auditors, directors, frequency number CEO's picture on statement fraud mining companies listed IDX. 2021. used a quantitative approach and sample collection method this purposive sampling obtained as many 18 samples. The type data is secondary sourced from c...


 The focus of the research is to investigate internal control in moderating effect variables on elements Fraud Hexagon fraudulent financial reporting. sample was selected using purposive sampling at public companies construction industry Indonesia for period 2016 – 2020. hypothesis tested Multiple Linear Regression Analysis with SPSS. results study indicate that audit fee have a negative ...

In recent years, topics such as fraud detection and fraud prevention have received a lot of attention on the research front, in particular from payment card issuers. The reason for this increase in research activity can be attributed to the huge annual financial losses incurred by card issuers due to fraudulent use of their card products. A successful strategy for dealing with fraud can quite l...

Purpose: There is evidence that managers engage in opportunistic practice to manipulate reported performance attract unsuspecting investors. This paper seeks detect the likelihood of manipulations on financial reports service firms (banks and other institutions) as well identify indicators are likely predictors probability Nigeria. Theoretical framework: The M-score models, from Beneish (1999),...

A spate of identity thefts, data breaches and relentless media coverage of these issues has brought security issues to the forefront of not only consumers but also policy makers. This is even more important for financial industry. Users trust their banks to protect their financial assets and information. Unfortunately, hackers also realize that financial firms are an attractive target. Phishing...