and indicate the use of fraud risk factors (red flags) in their efforts to detect fraudulent financial statements and … misappropriation of assets. Further, this study attempts to explain the effect of auditors' estimation of fraud prevalence in the … business environment on their assessment of fraud risk and their subsequent use of fraud risk factors. Empirical data were …

in relation to the mitigation of internal fraud risk in the banking industry. This study employed an explanatory research … and five hidden neuron layers created to detect the presence of fraud and classify them into two, viz.: fraudulent and non …, the clustering of the fraud indicators was also carried out to group them based on their similarities. The results …

personality type on fraud detection. This research was designed using a quantitative approach. Data analysis using multiple linear … and significant effect on fraud detection, auditor ethics has a positive and significant effect on fraud detection …, professional skepticism has a positive and significant effect on fraud detection and auditor personality type has a positive and …

The six components of the hexagonal fraud theory are represented in this study by external pressure variables, change …

of financial statements fraud (LFSF). The study uses the logistic regression and a sample of 15 manufacturing firms … likelihood of financial state-ments fraud. The findings of this paper revealed that board gender diversity, board financial … financial statements fraud. The result further demonstrated that the impact of board structure on LFSF is signifi …

(DMBs) have been exposed to escalating incidence of fraud and forgeries. This has hampered their capacity, efficiency and … prevent and detect fraud and, at the same time, develop an effective mechanism to do so. The study employed quantitative … reduction in fraud incidence in DMBs. This result has implications for existing accounting literature on knowledge capability …

Previous literature which examined relationship between fraud risk factors and occupational frauds occurrence is … ethical culture in affecting the relationship between fraud risks and occupational fraud using the sample of regional … economic significance and their exposure to a higher risk of occupational fraud. Primary data was collected using a survey …