Fraudulent financial reporting has been one of the most sensitive issues on the business world. Financial statements that conceal the company's facts have caused great losses to its stakeholders. The ranking of companies based on fraudulent financial reporting is one of the key issues for performance analysis. This study, by using financial variables and the data envelopment analysis methodolog...

both academic and auditing firms have been searching for ways to detect corporate fraud. The main objective of this study was to present a model to detect financial reporting fraud by companies listed on Tehran Stock Exchange (TSE) using genetic algorithm. For this purpose, consistent with theoretical foundations, 21 variables were selected to predict fraud in financial reporting that finally, ...

Fraudulent financial reporting has become an important issue in accounting profession, the implementation of self-assessment system appears as incentives to companies to misstate their financial reports to reduce tax obligation. Fraudulent financial reporting may cause fast losses to government income, as well as losses to the users of financial reports; several recent Studies have examined the...

Why are auditors unable to detect fraudulent financial reporting in some audits? Should auditors be able to anticipate when fraud is likely to occur? Various studies have discussed not only the need for experience and supervision of auditors, but also the effect of decision models, and even expert systems, on fraud detection and the study of internal controls. This paper presents a discussion o...

Kecurangan ialah suatu aksi kecerobohan yang disengaja berakibat pada kerugaian buat banyak pihak dan butuh atensi spesial oleh auditor independen. Tujuan dari penyusunan ini guna menganalisa faktor- faktor Fraud Pentagon Theory apakah terdapat pengaruhnya terhadap Fraudulent Financial Reporting alias Pelaporan Keuangan. Jenis penelitian digunakan yaitu kualitatif data yakni sekunder bersumber ...