The paper investigates the relationship between knowledge (KR) and mindset (MR) on task performance fraud risk … auditors in the areas of fraud prevention/deterrent, detection and response. Because of the adoption of cross-sectional design … capability requirement in the workplace. Since no nation is immune to fraud and as loss due to fraud is costly, the result of …

competence (i.e., task performance fraud risk assessment (TPFRA)) in the Malaysian public sector.It also draws the attention of … the users of public sector accountants and auditors to the understanding of fraud mechanisms and how to deal with … global practices in fighting fraud in the Malaysian public sector …

The problem relating with the accounting fraud is that it has not stopped despite the numerous changes that have been … assess strategies and techniques available to use for accounting fraud detection. Also, this paper aims to assess the impact … of fraud, and the role of auditors and the media in combating this phenomenon. This research will be carried out using …

support from financial institutions, thereby diminishing the usefulness of such reports. Effectively detecting fraud in the … annual report of a company is thus of priority concern during an audit. Therefore, this work develops a novel fraud detection … method for narrative annual reports to effectively detect fraud in the narrative annual report of a company in order to …

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 is an economic and social menace with multiplier adverse consequences on individuals, organizations and the … society at large. Hence, the Fraud Box key Model (FBKM) was used as one of the palliative measures to eradicating and … proffering a permanent solution to this monster called fraud. The aim of this study was to ascertain the effectiveness of …

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 …

The study examines the role of the forensic accountant's litigation services in fraud cases. Data was gathered mainly … one sample T-Test, which revealed that the forensic accountants litigation services does affect the adjudication of fraud … improve the use of forensic Accountants and in fraud cases as this will likely increase the chances of getting convictions …