Purpose: The paper investigates Fraud Risk Assessment Task Performance (TPFRA) and Knowledge Requirement (KR) of the … forensic accountant and auditor on Fraud Related Problem Representation (FRPR) in the Nigerian public sector … relationship between TPFRA and KR (forensic accountant and auditor) in the areas of fraud prevention, detection and response …

Fraud is a fundamental problem with every financial institution in the world, and Saudi Arabian banking sector is not … challenges for preventing fraud in the banking sector. This study develops a conceptual framework that can be used by banks in … Saudi Arabia to prevent fraud in light of the capabilities of bank staff to perpetuate fraud. The respondents of this study …

Accounting fraud is a global concern representing a significant threat to the financial system stability due to the … accounting fraud, hence the need for non-static regulatory interventions that take into account different fraudulent patterns …. Accordingly, this study aims to improve the detection of accounting fraud via the implementation of several machine learning …

Fraud occurred due to intentionally manipulated data in complex and dynamic supply chains cyberspace be a complicated …

companies need the effective instruments which enable them to detect the facts of financial statement fraud quickly because the … fraudulent from non-fraudulent financial statements reporting in Russia, and determine the accuracy level of fraud status … that it is possible to develop the fraud detection probit model and linear model (integrated M-score index), which enabled …

All organizations, including charities, are vulnerable to the risk of losses due to fraud. Using a sample of 562 … nonprofit organizations that report an asset diversion between 2008 and 2011, we examine whether fraud disclosures are relevant … negative response. Donors appear to respond to content of the fraud disclosures, including the fraud amount, the ability of the …

Fraud surveys performed over the past decade remained at worrying levels in Malaysia. The Malaysian 1MDB scandal has … auditors by easing fraud detection. Unfortunately, a past study in Malaysia on task-technology fit between auditor’s knowledge … usefulness in fraud detection. Furthermore, to render emerging technology as a useful medium for data extraction and analysis …

occurrence of corporate financial statement fraud. Many tools have been developed to detect the occurrence of corporate financial … statement fraud, particularly using various computer-assisted auditing tools including artificial intelligence. However, there … the occurrence of corporate financial statement fraud. This paper examines those theories and models and explains why …

The “fraud triangle”—a theory of why people commit fraud—is the preeminent framework for analyzing fraud in the … components of the fraud triangle are (1) an incentive or pressure (usually financial), (2) opportunity, and (3) rationalization …. There is a separate, extensive legal literature on tax compliance and evasion. The fraud triangle is largely absent from …