Organizations of all types are vulnerable to frauds. Banks contribute to a significant extent in
a country's economic development by generating a large part of revenue in the service …

The purpose of this study is to determine the effect of analysis fraud pentagon toward
fraudulent financial reporting using the beneish model to the companies have implemented …

Purpose The purpose of this paper is to investigate the causes and impact of employee
fraud, focusing on one particular industry, namely, the automotive industry …

The study presents a thorough bibliometric analysis of articles on information technology (IT)
and auditing in the Web of Science Core Collection from 1978 to 2022. The study involves …

Technological advancements and the continual evolution of the global business
environment provide both enhanced tools and additional challenges for perpetration and …

Purpose This study aims to examine the effectiveness of governance in state-owned
enterprises (SOEs) and explores if board independence enhances the firm value of SOEs in …

Purpose This paper aims to focus on the different types of insider-led cyber frauds that
gained mainstream attention in recent large-scale fraud events involving prominent Indian …

Purpose The study aims to overview the different types of internal-led cyber fraud that have
gained mainstream attention in recent major-value fraud events involving prominent Indian …

Purpose This study aims to determine the number of companies involved in earnings
manipulation. Additionally, this study has empirically investigated the common manipulation …

Globally, the financial industry in the recent times has witnessed various forms of fraudulent
activities in the financial markets creating dilemma for the professionals, and the auditors …