Employee fraud issues are commendable of discussion in the current global economy.
According to PwC (2020), 68% of fraud is committed by employees in Malaysia, and 35% of …

Purpose This study aims to investigate cases of fraudulent financial statements that have
occurred in Indonesia and explore the similarities of cases that existed in the period before …

Purpose This study aims to assess the relationship between managerial entrenchment and
the chance of fraud in financial statements, which are the only available source for …

We explored the specific context of financial statements of fraud in Indonesia based on
empirical evidence. We also explored the lineament of fraudulent financial reporting in …

Contribution/Originality: This paper contributes to the literature by proposing a new model in
the context of asset misappropriation in Malaysia. Incorporating different theories of …

Portfolio selection is one of the most concerns of any investor and the goal is to distribute the
capital in different assets in such a way that it has the highest rate of return with considering …

Major financial irregularities have contributed significantly to the destabilization of the world
economy and the financial environment, by short circuiting investment flows and discrediting …

This study aims to analyse the effect of financial pressure (financial stability, personal
financial need and financial targets) and related party transactions (RPTs) on financial …

This study aims to explore important indicators applicable for the early detection of
investment scams and to investigate the effect of age, education and financial literacy on the …

This study developed a model that can be used to differentiate between fraudulent and non-
fraudulent reports and helps the auditor to identify and assess material misstatement risk …