a r t i c l e i n f o Occupational fraud is a $652 billion problem to which disgruntled employees are a major contributor. Much security research addresses reducing fraud opportunity and increasing fraud detection, but detecting motivational factors like employee disgruntlement is less studied. The Sarbanes–Oxley Act requires that companies archive email, creating an untapped resource for deter...

The paper investigates the inherent problems of financial fraud detection and proposes a forensic accounting framework using business intelligence as a plausible means of addressing them. The paper adopts an empirical case study approach to present how business intelligence could be used effectively in the detection of financial accounting fraud. The proposed forensic accounting framework using...

The purpose of this research is to demonstrate and investigate the influence fraud pentagon on fraudulent financial reporting. A quantitative technique was applied in investigation. This study makes use secondary data a purposive sampling technique. sample for consisted 31 Property Real Estate Sub-Sector Service Companies that were listed IDX from 2017 2019. Regression analysis panel employed a...

This study aims to determine the Effect of Managerial Ownership, Characteristics Audit Committee, Company Size, and Leverage on Financial Reporting Fraud in non-financial companies Indonesia Stock Exchange. The sample selection used purposive sampling with a size 42 from 67 independent variables studied were while dependent was Fraud. results this indicate that Committee (Independence audit com...