Fraud detection using fraud triangle theory: evidence from China
MJ Rahman, X Jie - Journal of Financial Crime, 2024 - emerald.com
Purpose This study aims to explore the relationship between fraud triangle theory (FTT) and
the accounting fraud phenomenon in all listed companies in China. Design/methodology …
the accounting fraud phenomenon in all listed companies in China. Design/methodology …
Financial auditing during crisis: Assessing and reporting fraud and going concern risk in Lebanon
K Feghali, R Najem, BD Metcalfe - Accounting and Management …, 2022 - ceeol.com
Research Question: What is the impact of the Lebanese crisis on the financial auditing
mission, mainly during assessing and reporting fraud and going concern risk? Motivation …
mission, mainly during assessing and reporting fraud and going concern risk? Motivation …
Technologies de contrôle: un enjeu organisationnel de lutte contre la fraude interne?
C Diard, N Dufour - Revue management et avenir, 2022 - cairn.info
La fraude interne est un risque identifié par les organisations qui ont mis en place des
services de contrôle interne afin de s' en protéger. Des services de contrôle interne ont vu le …
services de contrôle interne afin de s' en protéger. Des services de contrôle interne ont vu le …
[PDF][PDF] The Influence of Covid-19 Pandemy on Financial Fraud Risk Assessment.
In today's economic environment, the many harms caused by financial fraud have attracted
increased attention from academia and regulatory bodies alike. In the last two decades …
increased attention from academia and regulatory bodies alike. In the last two decades …
Risques de fraude interne, comment dissuader efficacement les salariés?
C Diard, N Dufour - Annales des Mines-Gérer et comprendre, 2022 - cairn.info
La crise sanitaire que nous traversons a multiplié les risques de fraude au sein des
organisations (cybercriminalité, fraude comptable, corruption, détournement d'actifs…) …
organisations (cybercriminalité, fraude comptable, corruption, détournement d'actifs…) …
Pratiques managériales frauduleuses en Algérie: diversité, ampleur et perceptions des acteurs
F Cheriet - 2017 - ageconsearch.umn.edu
This paper aims to analyze the diversity and breadth of managerial fraud practices through
the involved agents perceptions'. For this, we exploited the results of two surveys of 28 …
the involved agents perceptions'. For this, we exploited the results of two surveys of 28 …
La prévention de la fraude dans les établissements financiers, un enjeu d'appropriation croisée
N Dufour, E Laffort - Annales des Mines-Gérer et comprendre, 2016 - cairn.info
L'objet de cet article est d'envisager la manière dont les établissements financiers peuvent
tenter d'anticiper les fraudes survenant sur les activités de marché. Nous avons eu recours à …
tenter d'anticiper les fraudes survenant sur les activités de marché. Nous avons eu recours à …
Understanding expert practices in order to control expert activities: The case of trading
Experts are important actors of organizational control. Nevertheless, experience suggests
that they must be controlled as well. This is particularly the case for traders in financial …
that they must be controlled as well. This is particularly the case for traders in financial …
Télétravail à domicile: comment immuniser les collaborateurs face à la cyber épidémie?
N Dufour, C Diard - Revue Management & Avenir, 2023 - cairn.info
Avec la pérennisation du télétravail et l'utilisation accrue d'outils en réseau, les
organisations affrontent des risques émergents: cyber attaques, vol de données, fraude …
organisations affrontent des risques émergents: cyber attaques, vol de données, fraude …
Frauda financiară. Provocări şi soluţii pentru profesioniştii în audit financiar şi contabilitate–cercetare bibliometrică
Scop-Frauda financiară, considerată un act ilegal şi voit care vizează obţinerea de beneficii
financiare în detrimentul altor persoane, a devenit recent o ameninţare larg răspândită în …
financiare în detrimentul altor persoane, a devenit recent o ameninţare larg răspândită în …