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Implementation of an additional factor for secure authentication in online transactions
Khattri, Vipin; Singh, Deepak Kumar - In: Journal of organizational computing and electronic commerce 29 (2019) 4, pp. 258-273
Persistent link: https://www.econbiz.de/10012203522
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The Fraud theories : triangle, diamond, pentagon
Soneji, Parvati T. - In: International journal of accounting, auditing and … 18 (2022) 1, pp. 49-60
Persistent link: https://www.econbiz.de/10013326541
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Polytope fraud theory
Zhao, Dongshuai; Wang, Zhongli; Schweizer-Gamborino, Florian - 2022
Polytope Fraud Theory (PFT) extends the existing triangle and diamond theories of accounting fraud with ten abnormal … in detecting financial statement fraud using published accounting data. Our contributions include a systematic manual …
Persistent link: https://www.econbiz.de/10013202768
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Preventing financial statement frauds through better corporate governance
Magnanelli, Barbara Sveva; Pirolo, Luca; Nasta, Luigi - In: Corporate ownership & control : international … 14 (2016/20)
Persistent link: https://www.econbiz.de/10011794604
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The audit failures of the Wirecard scandal : examining the role of the auditor in regulatory oversight
Löw, Edgar; Heyd, Reinhard - 2024
uncovered the fraud much earlier, and details what went wrong. The book first deals with the fundamentals of auditing and …, which there has been often debated. When the fraud was uncovered, it became clear that 1.9 billion Euros that were supposed …
Persistent link: https://www.econbiz.de/10014583353
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Board characteristics and the likelihood of financial statement fraud
Subair, Muhammed Lawal; Salman, Ramat Titlayo; … - In: Copernican Journal of Finance & Accounting : CJF&A 9 (2020) 1, pp. 57-76
Persistent link: https://www.econbiz.de/10012261833
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Financial reporting misconduct : evidence from the field
Amar, Moty; Chen, Ester; Gavious, Ilanit; Weihs, Hagit - In: Finance research letters 47 (2022) 1, pp. 1-9
Persistent link: https://www.econbiz.de/10013457302
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In the quest of protecting financial investors
Aborbie, Solomon; Anthony, Peter; Masocha, Elliot - In: Business and Economic Research : BER 9 (2019) 4, pp. 117-127
Persistent link: https://www.econbiz.de/10012221107
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Yogome’s dramatic fall for alleged fraud
Sanchez, Francisco; Mella, Alan - In: Cases on entrepreneurship and innovation : unexplored …, (pp. 226-236). 2024
Persistent link: https://www.econbiz.de/10015055243
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Fraud and incompetence : accounting in the Papal States : 1831-1859
Antonelli, Valerio; Coronella, Stefano; Cordery, Carolyn; … - In: Accounting history : journal of the Accounting History … 26 (2021) 4, pp. 552-584
Persistent link: https://www.econbiz.de/10012660442