The aim of this research is to examine the impact fraud diamonds on identification fraudulent financial statements. Fraud diamonds, a framework used detect statements, considers various factors such as pressure (measured by ROA), opportunity Ineffective monitoring (IND)), rationalization auditor turnover (AUDCHANGE)), and capability change directors (DIRCHANGE)). sample comprised 9 companies se...

BACKGROUND Food fraud/adulteration has ever increasingly become a dominant food issue of the modern world in both developed and developing countries. It is presumed that globalisation is mainly one of the underlying reasons. OBJECTIVES To assess and analyse the occurrence of food fraud on the Polish market during 2005-2012. MATERIAL AND METHODS Adulteration of foodstuffs was determined from...

Exploring Financial Reporting Fraud with GHSOM Rua-Huan Tsaih, Wan-Ying Lin, Shin-Ying Huang Identifying Firm-Specific Risk Statements in News Articles Hsin-Min Lu, Wan-Hsin Huang, Zhu Zhang, Tsai-Jyh Chen Predicting Future Earnings Change Using Numeric and Textual Information in Financial Reports * Kuo-Tay Chen, JuChun Yen, Tsai-Jyh Chen 11: 35 AM Session 3: Emergency Response and Surveillance...

This study aims to detect the risk of fraud in financial statements and ongoing prevention measures if there are irregularities statements. The issue earnings management PT Garuda Indonesia (Persero) Tbk by significantly increasing profits has raised a lot suspicion greatly harmed many parties, especially investors who invested this company. analysis was carried out using triangle variable aski...

This short paper presents two experiments that address visualization of correlated authors which have been obtained through text mining IKAT annual reports. By generating a 2-dimensional topology that reflects the structure underlying the extracted features, a person investigating this information can oversee the information more efficiently. Similar techniques can be used in financial fraud in...

______________________________________________________ This study actually draws from and builds on an earlier paper (Kumar and Bhattacharya, 2002). Here we have basically added a neutrosophic dimension to the problem of determining the conditional probability that a financial fraud has been actually committed, given that no Type I error occurred while rejecting the null hypothesis H0: The obse...

This paper is the first, to our knowledge, to investigate the cost of financial reporting fraud to the real economy by considering how misinformation about competitors’ profits might lead a firm to make misguided decisions when it updates its strategy each period. We use an agent-based model to show that misinformation might significantly slow and/or inhibit firms’ ability to learn about consum...

One of the main points of the paper is the importance of addressing conflicts of interest in a way that will not reduce the information flow to financial markets. While a number of remedies are already in place, putting the bubble and fraud into a somewhat broader perspective, in order to avoid further remedies that might do more harm than good, could be worthwhile. Although one would not want ...

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...

Worldwide, billions of euros are lost every year due to credit card fraud. Increasingly, fraud has diversified to different digital channels, including mobile and online payments, creating new challenges as innovative new fraud patterns emerge. Hence, it remains challenging to find effective methods of mitigating fraud. Existing solutions include simple if-then rules and classical machine learn...