A systematic review on forensic accounting and its contribution towards fraud detection and prevention
Purpose This paper aims to determine how forensic accounting contributes to fraud
detection and prevention and answer the following research questions: What are the …
detection and prevention and answer the following research questions: What are the …
A systematic literature review on frauds in banking sector
D Mangala, L Soni - Journal of Financial Crime, 2023 - emerald.com
Purpose Banking industry peculiarly has become soft target for several pernicious deceptive
and fraudulent activities. The purpose of this paper is to systematically review the literature …
and fraudulent activities. The purpose of this paper is to systematically review the literature …
Fraud detection and prevention methods in the Malaysian public sector: Accountants' and internal auditors' perceptions
R Othman, NA Aris, A Mardziyah, N Zainan… - Procedia Economics and …, 2015 - Elsevier
This study aims to identify methods to detect and prevent fraud and corruption in the public
sector in Malaysia and their corresponding perceived effectiveness from the accountants' …
sector in Malaysia and their corresponding perceived effectiveness from the accountants' …
Fraud Prevention Determinants: A Balinese Cultural Overview
KAK Saputra, M Mu'ah, J Jurana… - … Business and Finance …, 2022 - ro.uow.edu.au
This study aims to examine the influence of the Tri Hita Karana culture, good village
governance and human resource competence on fraud prevention by being moderated by …
governance and human resource competence on fraud prevention by being moderated by …
Pencegahan Fraud Dengan Pengendalian Internal Dalam Perspektif Alquran
E Sudarmanto, CK Utami - Jurnal Ilmiah Ekonomi Islam, 2021 - jurnal.stie-aas.ac.id
The losses of fraudulent practices that are still occurring have become a problem for
organizations and society today. The problem discussed in this study is limited fraud …
organizations and society today. The problem discussed in this study is limited fraud …
[PDF][PDF] Fraud detection of financial statement by using fraud diamond perspective
The proof to detect fraud of financial statements by using fraud diamond that had been done
on manufacturing companies listed on the Indonesia Stock Exchange in 2012-2015 as many …
on manufacturing companies listed on the Indonesia Stock Exchange in 2012-2015 as many …
Analysis of the effect of fraud pentagon factors on fraudulent financial statement with audit committee as moderating variable
K Dewi, I Anisykurlillah - Accounting Analysis Journal, 2021 - journal.unnes.ac.id
This study aims to analyze the effect of fraud pentagon on fraudulent financial statements
with audit committee as moderating variable. The population of this study was the property …
with audit committee as moderating variable. The population of this study was the property …
Advances and issues in fraud research: a commentary
PK Ozili - Journal of Financial Crime, 2020 - emerald.com
Purpose This purpose of this paper is to discuss some observations in the forensic
accounting-based fraud literature. The authors identify recent advances in the literature and …
accounting-based fraud literature. The authors identify recent advances in the literature and …
The perception of accountants/auditors on the role of corporate governance and information technology in fraud detection and prevention
Purpose This paper aims to investigate the perceptions of financial accountants and both
internal and external auditors regarding the impact of corporate governance (CG) and …
internal and external auditors regarding the impact of corporate governance (CG) and …
Internal control, risk and Sharīʿah non-compliant income in Islamic financial institutions
Purpose The existence of internal control for Sharīʿah-compliance promotes reasonable
assurance that the Islamic financial institution's (IFI's) objectives are achieved in the …
assurance that the Islamic financial institution's (IFI's) objectives are achieved in the …