a r t i c l e i n f o Corporate financial fraud has a severe negative impact on investors and the capital market in general. The current resources committed to financial fraud detection (FFD), however, are insufficient to identify all occurrences in a timely fashion. Methods for automating FFD have mainly relied on financial statistics, although some recent research has suggested that linguisti...

The use of uncontrolled financial spreadsheets can expose organizations to unacceptable business and compliance risks, including errors in the financial reporting process, spreadsheet misuse and fraud, or even significant operational errors. These errors have been well documented and thoroughly researched by the European Spreadsheet Risks Interest Group [EuSpRIG, 2005]. With the advent of regul...

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...

Financial exploitation, and particularly thefts and scams, are increasing at an alarming rate. In this study we (a) determined the national prevalence of older adults who report having been a victim of fraud, (b) created a population-based model for the prediction of fraud, and (c) examined how fraud is experienced by the most psychologically vulnerable older adults. The older adults studied we...

This document extends the Incident Object Description Exchange Format (IODEF) defined in RFC 5070 to support the reporting of phishing events, which is a particular type of fraud. These extensions are flexible enough to support information gleaned from activities throughout the entire electronic fraud cycle -from receipt of the phishing lure to the disablement of the collection site. Both simpl...

This document extends the Incident Object Description Exchange Format (IODEF) defined in RFC 5070 to support the reporting of phishing events, which is a particular type of fraud. These extensions are flexible enough to support information gleaned from activities throughout the entire electronic fraud cycle -from receipt of the phishing lure to the disablement of the collection site. Both simpl...

The purpose of this study was to analyze elements in the fraud triangle clarify possibility financial statement consumer goods industry subsector. population is all manufacturing companies sub-sector measured by M-score model. total sample used 36, consisting 9 companies. method research quantitative with primary data type. analytical tool logistic regression analysis using SPSS v20. results in...