This study analyzes the effect of fraud pentagon and efficacy F-score model in detecting fraudulent financial reporting Indonesia. The sample used is company’s annual report subject to Financial Service Authority (OJK) sanctions a twofold comparative from companies not same year industry type. was selected using purposive sampling method. data analyzed logistic regression analysis. test results...

Deliberate misstatement in the presentation of financial statements is a form fraud. This study was conducted to assess risk occurrence statement events. The correlation relationship this moderated by institutional ownership. research on 128 companies selected purposive sampling technique from 195 population. measurement level fraud carried out using F-score model, and panel data regression ana...

International Financial Reporting Standards (IFRS) are a manifestation of globalization, with financial reports prepared under IFRS presenting an image consistent with that of multinational corporations and developed countries. Developing countries and emerging economies, in pursuing the global economic benefits offered by the adoption of IFRS, face challenges in adapting their regulatory infra...

One of the management measures to reduce tax liabilities is non-payment of taxes through tax fraud. Because personality factors may play a role in explaining tax ethics, examining personality traits and aspects of tax fraud can help to better understand the factors that influence tax decisions. The main purpose of this study is to provide a model for detecting tax fraud based on the personality...

Recent scandals have called our attention to an issue, financial reporting, that we all know, privately at least, is long overdue. The issue goes far beyond fraud, as more and more financial statements require correction. Indeed, many, if not all, financial operations within corporations and government both cost far too much and do not produce the desired result. Reforms led by Congress, Attorn...

Compilation of non-financial and integrated reporting has arisen due to declining credibility confidence in financial reporting, which have the global economic crisis, blaming growing number accounting company fraud last period, climate change, doubts about social environmental implications globalization. The reaction such an environment is distrust investors other state holders traditional as ...

Recent regulations in the United States (U.S.) such as the Sarbanes-Oxley Act of 2002 require top management of a public firm to provide reasonable assurance that they institute internal controls that minimize risks over the firm’s operations and financial reporting. External auditors are required to attest to the management’s assertions over the effectiveness of those internal controls. As fir...

With an upsurge in financial accounting fraud in the current economic scenario experienced, financial accounting fraud detection (FAFD) has become an emerging topic of great importance for academic, research and industries. The failure of internal auditing system of the organization in identifying the accounting frauds has lead to use of specialized procedures to detect financial accounting fra...

OBJECTIVE To examine whether financial fraud is associated with poor health sleeping problems and poor quality of life. METHODS Pilot study (n=188) conducted in 2015-2016 in Madrid and León (Spain) by recruiting subjects affected by two types of fraud (preferred shares and foreign currency mortgages) using venue-based sampling. Information on the monetary value of each case of fraud; the date...

Data mining techniques are providing great aid in financial accounting fraud detection, since dealing with the large data volumes and complexities of financial data are big challenges for forensic accounting. The implementation of data mining techniques for fraud detection follows the traditional information flow of data mining, which begins with feature selection followed by representation, da...