نتایج جستجو برای: financial reporting fraud
تعداد نتایج: 239394 فیلتر نتایج به سال:
High-quality internal audit is expected to lead to high-quality financial reporting. High-quality financial reporting expresses itself in earning quality. Earning quality has been playing a key role in capital market for a long time. Finance users pay special attention to earning quality because they make their decision based on it. On the other hand, the market economy will experience awful, i...
Review the literature of conservatism in financial reporting indicates the importance of conservatism in accounting profession. Researchers have always tried to determine the degree and ways of conservatism in financial reporting and accounting, although this is not done easily, because there is not a direct measure of conservatism. However, conservatism has been one of the key principles in ac...
It is estimated that between $600 and $850 billion annually is lost to fraud, waste, and abuse in the US healthcare system, with $125 to $175 billion of this due to fraudulent activity (Kelley 2009). Medicaid, a state-run, federally-matched government program which accounts for roughly one-quarter of all healthcare expenses in the US, has been particularly susceptible targets for fraud in recen...
Business strategy exerts a considerable impact on complexities, risk and corporate environmental uncertainties as well as the way of providing financial reporting. On this line of argument, therefore, the present study seeks to scrutinize the effect of business strategy on corporate financial reporting readability. In doing so, Fog and Fletch indices are employed to measure financial reporting ...
Fraud detection is becoming increasingly important to managers of organizations, to internal and external auditors, and to regulators (Apostolou and Crumbley, 2005). Recent large frauds in many countries of the world and the Sarbanes-Oxley Act in the United States stress the importance of early detection of fraud. Financial statement frauds have weakened investor confidence in corporate financi...
Fraud detection is of great importance to financial institutions. This paper is concerned with the problem of finding outliers in time series financial data using Peer Group Analysis (PGA), which is an unsupervised technique for fraud detection. The objective of PGA is to characterize the expected pattern of behavior around the target sequence in terms of the behavior of similar objects, and th...
Financial fraud has become a daunting challenge for the business companies and baking organizations worldwide. The development of new technologies has provided further and more complicated ways in which criminals commit fraud that result in disastrous consequences. In this paper, we propose a Linear Discriminant Analysis-based novel financial fraud detection model which performs a two-tier clas...
As the Internet becoming popular, many sectors such as banking and other financial institutions are adopting e-services and improving their Internet services. However, the e-service requirements are also opening up new opportunity to commit financial fraud. Internet banking fraud is one of the most serious electronic crimes (e-crimes) and mostly committed by unauthorised users. This paper prese...
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