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Year of publication
Subject
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Bilanzdelikt 1,272 Accounting fraud 1,250 Betrug 823 Fraud 819 Wirtschaftskriminalität 532 Economic crime 523 Wirtschaftsprüfung 404 Financial audit 401 Accounting 209 Rechnungswesen 206 Bilanzpolitik 165 Accounting policy 162 Corporate Governance 144 Corporate governance 141 USA 115 United States 114 Jahresabschlussprüfung 94 Financial statement audit 92 Internes Kontrollsystem 92 Internal control 91 Risikomanagement 90 Risk management 87 Financial statement 84 Jahresabschluss 83 fraud 76 Führungskräfte 73 Managers 73 Bilanzanalyse 49 fraud detection 48 Financial statement analysis 47 Internal audit 47 Interne Revision 47 Berichtswesen 45 Reporting 45 Artificial intelligence 44 Korruption 44 Künstliche Intelligenz 44 Corruption 43 Theorie 43 Theory 43
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Online availability
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Undetermined 380 Free 378 CC license 49
Type of publication
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Article 846 Book / Working Paper 423 Journal 3
Type of publication (narrower categories)
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Article in journal 731 Aufsatz in Zeitschrift 731 Aufsatz im Buch 84 Book section 84 Graue Literatur 40 Non-commercial literature 40 Arbeitspapier 38 Working Paper 38 Case study 26 Fallstudie 26 Hochschulschrift 20 Thesis 13 Conference paper 10 Konferenzbeitrag 10 Collection of articles of several authors 8 Sammelwerk 8 Aufsatzsammlung 5 Ratgeber 5 Guidebook 4 Dissertation u.a. Prüfungsschriften 3 Fallstudiensammlung 3 Konferenzschrift 2 Lehrbuch 2 Textbook 2 Bibliografie enthalten 1 Bibliography included 1 Conference proceedings 1 Forschungsbericht 1 Handbook 1 Handbuch 1 Interview 1
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Language
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English 1,198 German 68 Polish 2 French 1 Portuguese 1 Spanish 1 Undetermined 1
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Author
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Jones, Keith L. 11 Popoola, Oluwatoyin Muse Johnson 10 Brazel, Joseph F. 9 Jones, Michael 9 Kedia, Simi 9 Hofmann, Stefan 8 Cumming, Douglas J. 7 Carpenter, Tina 6 Carpenter, Tina D. 6 Che-Ahmad, Ayoib 6 Philippon, Thomas 6 Samsudin, Rose Shamsiah 6 Wang, Yang 6 Zhao, Yuping 6 Austin, Ashley A. 5 Beneish, Messod D. 5 Donelson, Dain C. 5 Elsayed, Ashraf 5 Johnson, Eric N. 5 Kassem, Rasha 5 Lowe, D. Jordan 5 Murphy, Pamela R. 5 Quick, Reiner 5 Riley, Richard A. 5 Rose Shamsiah Samsudin 5 Zopounidis, Constantin 5 Agostini, Marisa 4 Agrawal, Anup 4 Alam, Pervaiz 4 Amat Salas, Oriol 4 Ashton, John K. 4 Chen, Jiandong 4 Cooper, Tommy 4 Debreceny, Roger S. 4 Dimmock, Stephen G. 4 Drogalas, George 4 Favero, Giovanni 4 Giannetti, Mariassunta 4 Gray, Glen L. 4 Harrison, Mark 4
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Institution
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National Bureau of Economic Research 3 Erich Schmidt Verlag 2 Hamburger Revisions-Tagung <4, 2005, Hamburg> 2 Springer Fachmedien Wiesbaden 2 Subcommittee on Investigations of the Committee on Government Operations U.S. Senate 93. Congr. 1. sess. pursuant to Sec. 4, Senate Resolution 46, 93, Congr. 2 Verlag Dr. Kovač 2 Albert-Ludwigs-Universität Freiburg 1 Albert-Ludwigs-Universität Freiburg / Institut für Informatik und Gesellschaft 1 Albert-Ludwigs-Universität Freiburg / Wirtschafts- und Verhaltenswissenschaftliche Fakultät 1 American Management Association / Finance Division 1 European Commission / Directorate-General for Communication 1 Freie Universität Berlin 1 Linde Verlag 1 MacGraw-Hill, Inc. <New York, NY> 1 NWB Verlag 1 Otto-von-Guericke-Universität Magdeburg 1 Universität Greifswald 1 Verlag Franz Vahlen 1 Westend-Verlag 1 Wiener Bilanzrechtstage <17., 2016, Wien> 1
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Published in...
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The accounting review : a publication of the American Accounting Association 26 Issues in accounting education 22 Auditing : a journal of practice & theory 21 Creative accounting, fraud and international accounting scandals 19 Journal of business ethics : JOBE 19 Journal of accounting and public policy 16 Journal of accounting research 15 International Journal of Research in Business and Social Science : IJRBS 14 International journal of accounting information systems 12 Managerial auditing journal 12 Review of accounting studies 11 Accounting horizons : a quarterly publication of the American Accounting Association 10 Contemporary accounting research : a journal of the Canadian Academic Accounting Association 9 Corporate fraud exposed : a comprehensive and holistic approach 9 International journal of economics and financial issues : IJEFI 9 Journal of financial reporting & accounting : JFRA 9 The journal of corporate accounting & finance 9 Accounting research journal 8 Accounting, organizations and society : an international journal devoted to the behavioural, organizational and social aspects of accounting 8 Advances in accounting behavioral research 8 Journal of business case studies 8 Journal of business finance & accounting : JBFA 8 Advances in accounting : a research annual 7 Betriebswirtschaftliche Forschung und Praxis : BFuP 7 Cogent business & management 7 Emerging markets review 7 Finance research letters 7 Journal of accounting & economics 7 International journal of accounting, auditing and performance evaluation : IJAAPE 6 International journal of economics and accounting : IJEA 6 Journal of business & economics research 6 Journal of economic criminology 6 Research on professional responsibility and ethics in accounting 6 Australasian accounting business and finance journal : AABF 5 Cogent economics & finance 5 Contemporary issues in audit management and forensic accounting 5 Critical perspectives on accounting : an international journal for social and organizational accountability 5 International journal of critical accounting : IJCA 5 Journal of business ethics : JBE 5 Journal of emerging technologies in Accounting 5
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Source
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ECONIS (ZBW) 1,263 USB Cologne (EcoSocSci) 8 OLC EcoSci 1
Showing 1 - 50 of 1,272
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Fraud detection at eBay
Rao, Susie Xi; Han, Zhichao; Yin, Hang; Jiang, Jiawei; … - In: Emerging markets review 66 (2025), pp. 1-38
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Is fraud detection feasible without training data? : testing an expert-based approach
Benligiray, Serdar; Onay, Ahmet; Şen, Fatma Yaşli - In: Journal of business economics and management 26 (2025) 1, pp. 210-230
We aim to derive a fraud detection approach applicable to conditions where historical fraud data is absent, inadequate, or outdated for making predictions. To this end, we propose a new approach to fraud detection based on expert opinion, enabling tailored tools for various conditions of...
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Harnessing artificial intelligence and machine learning for fraud detection and prevention in Nigeria
Odufisan, Oluwaseun Isaac; Abhulimen, Osekhonmen Victory; … - In: Journal of economic criminology 7 (2025), pp. 1-9
Fraud poses a significant threat to Nigeria's burgeoning digital economy, impacting sectors like finance, e-commerce, healthcare, and education. Traditional methods struggle to keep pace with evolving fraud schemes. This paper investigates the potential of Artificial Intelligence (AI) and...
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Advancing financial risk management : a transparent framework for effective fraud detection
Li, Wenjuan; Liu, Xinghua; Su, Junqi; Cui, Tianxiang - In: Finance research letters 75 (2025), pp. 1-9
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Harnessing AI for accounting integrity : innovations in fraud detection and prevention
Dulgeridis, Marcel; Schubart, Constantin; Dulgeridis, … - 2025
Accounting fraud poses significant financial and reputational risks for organizations. Traditional detection methods - such as manual audits and red-flag indicators - struggle to keep pace with the growing volume and complexity of financial data. In contrast, artificial intelligence...
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Investigating fraud at Tri-County Auto : a case study
O'Reilly, Dennis M.; Reisch, John T.; Cale, Patricia - In: Journal of accounting education : the official journal … 70 (2025), pp. 1-6
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The use of the Fraud Pentagon model in assessing the risk of fraudulent financial reporting
Burlacu, Georgiana; Robu, Ioan-Bogdan; Anghel, Ion; … - In: Risks : open access journal 13 (2025) 6, pp. 1-20
This study examines the relevance of the Fraud Pentagon Theory in detecting fraudulent financial reporting among companies listed on the Bucharest Stock Exchange. While financial reporting is essential for informed stakeholder decisions, requiring information to be accurate, reliable, and fairly...
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Spreading the news : donor response to disclosures about nonprofit fraud
Harris, Erica E.; Petrovits, Christine M.; Yetman, … - 2024
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Identification of fraudulent financial statements through a multi-label classification approach
Tragouda, Maria; Doumpos, Michael; Zopounidis, Constantin - In: Intelligent systems in accounting, finance & management 31 (2024) 2, pp. 1-19
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Deconstructing a form of hybrid investment fraud : examining "pig butchering" in the United States
Maras, Marie-Helen; Ives, Emily R. - In: Journal of economic criminology 5 (2024), pp. 1-65
Cyber-enabled fraud has transformed, becoming more complex and making it harder for targets and law enforcement to detect its occurrence. This study aims to recontextualize a major manifestation of this transformation, a crime called hybrid investment fraud, colloquially known as pig butchering....
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Auditing for fraud and corruption : a public-interest-based definition and analysis
Sargiacomo, Massimo; Everett, Jeff; Ianni, Luca; … - In: The British accounting review 56 (2024) 2, pp. 1-19
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Fraudulent financial reporting and the consequences for employees
Choi, Jung Ho; Gipper, Brandon - In: Journal of accounting and economics 78 (2024) 1, pp. 1-27
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Spotlight on corporate fraud : how is takaful insurance stability affected by its disclosure?
Hemrit, Wael; Belgacem, Ines - In: Risks : open access journal 12 (2024) 9, pp. 1-24
This study examines the influence of fraud disclosure (FR_DISC) in annual reports on the financial stability of Takaful insurance (TKI) in Saudi Arabia over the period of 2014 to 2022. Moreover, the current study aims to explore the mediating impact of Shariah board size in shaping this...
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Enhancing fraud detection in banking using advanced machine learning techniques
Detthamrong, Umawadee; Chansanam, Wirapong; Boongoen, … - In: International journal of economics and financial issues … 14 (2024) 5, pp. 177-184
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News bias in financial journalists' social networks
Xu, Guosong - In: Journal of accounting research 62 (2024) 4, pp. 1145-1182
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How pervasive is corporate fraud?
Dyck, Alexander; Morse, Adair; Zingales, Luigi - In: Review of accounting studies 29 (2024) 1, pp. 736-769
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Internal auditing's role in preventing and detecting fraud : an empirical analysis
Bonrath, Annika; Eulerich, Marc - In: International journal of auditing : IJA 28 (2024) 4, pp. 615-631
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Does the form of state ownership and political connections influence the incidence of financial statement fraud?
Wang, Yang; Ashton, John K.; Liu, Jia - In: The European journal of finance 30 (2024) 18, pp. 2111-2136
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Academic fraud and remote evaluation of accounting students : an application of the fraud triangle
Bierstaker, James; Brink, William D.; Khatoon, Sameera; … - In: Journal of business ethics : JBE 195 (2024) 2, pp. 425-447
The pandemic has altered accounting education with the widespread adoption of remote evaluation platforms. We apply the lens of the fraud triangle to consider how the adoption of remote evaluation influences accounting students’ ethical values by measuring the incidence of cheating behavior as...
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Taking the hunch out of the crunch : a framework to improve variable selection in models to detect financial statement fraud
Gepp, Adrian; Kumar, Kuldeep; Bhattacharya, Sukanto - In: Accounting and finance 64 (2024) 2, pp. 1569-1588
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A panel data analysis of the effect of audit quality on financial statement fraud
Yousefi Nejad, Maryam; Sarwar Khan, Ahmed; Othman, Jaizah - In: Asian journal of accounting research 9 (2024) 4, pp. 422-445
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Bibliometric insights into the intellectual dynamics of forensic accounting research
Airout, Rana Mustafa; Abu Azam, Sadam; Airout, Mohammad - In: Cogent business & management 11 (2024) 1, pp. 1-18
This study comprehensively evaluates 268 articles on forensic accounting using a meta-literature approach. By integrating quantitative and qualitative analysis, the research identifies prominent authors, publications, and themes. The analysis reveals four key areas of focus: the fraud triangle...
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Spotlight on fraud risk in hospitality a systematic literature review
Kassem, Rasha - In: International journal of hospitality management 116 (2024), pp. 1-16
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Risk Management practices and potential fraudulent financial reporting : evidence from Malaysia
Marziana Madah Marzuki; Wan Zurina Nik Abdul Majid; … - In: Asian journal of accounting research 9 (2024) 2, pp. 116-126
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Relationship fraud : romance, friendship and family frauds
Button, Mark; Carter, Elisabeth - In: Journal of economic criminology 4 (2024), pp. 1-3
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Exploring relation fraud, murder, and the Fraud Triangle
Marquart, James W.; Thompson, R. Alan - In: Journal of economic criminology 4 (2024), pp. 1-6
This article examines the dynamics of relation fraud resulting in the murder of a grandparent by her grandson. While such instances are admittedly rare as forms of both murder and fraud more generally, this unique case nonetheless demonstrates that relation fraud resulting in murder is a...
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Monitoring intensity, institutional shareholders, and earnings manipulation engendered accounting scandal : the South African perspective
Obagbuwa, Oloyede; Kwenda, Farai; Baldavoo, Kiran - In: International journal of economics and financial issues … 14 (2024) 3, pp. 12-22
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The victimology of online fraud : a focus on romance fraud victimisation
Drew, Jacqueline; Webster, Julianne - In: Journal of economic criminology 3 (2024), pp. 1-9
Across the world each year millions of people are victimised by online crime, many of whom fall victim to online fraud. One of the most enduring and prolific types of online fraud is romance fraud. Romance fraud often leads to financial and psychological devastation of those who are victimised....
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Accounting fraud detection using contextual language learning
Bhattacharya, Indranil; Mićković, Ana - In: International journal of accounting information systems 53 (2024), pp. 1-17
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Forensic accounting in fraud detection and prevention : a qualitative investigation of microfinance institutions
Eghe-Ikhurhe, Grace Osariemen; Roni, Naheed Nawazesh; … - 2024
Despite authorities and governments' efforts in fraud prevention and investigation, new types of fraud emerge daily. In fact, the rise in global business scandals has heightened the need for forensic accounting, as financial fraud is the world's most severe economic threat. Forensic accounting...
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Mapping the trends of Financial Statement Fraud detection research from the historical roots and seminal work
M, Beemamol - In: Journal of economic criminology 6 (2024), pp. 1-24
This research aims to identify the historical roots of Financial Statement Fraud (FSF) detection research and ascertain the trajectory of current and upcoming research in this field. This study conducted descriptive, reference spectroscopy, and scientific mapping analyses. To unearth the...
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Media framing in Wirecard's fraud scandal : facts, failures, and spying fraudster fantasies
Oelrich, Sebastian; Siebold, Nicole - In: Critical perspectives on accounting : an international … 100 (2024), pp. 1-24
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Predicting financial statement manipulation in South Africa : a comparison of the Beneish and Dechow models
Marais, Alastair; Vermaak, Claire; Shewell, Patricia - In: Cogent economics & finance 11 (2023) 1, pp. 1-33
Recently, South Africa has suffered from several large financial statement frauds. To assist stakeholders in identifying fraud, this study investigated the ability of the Beneish M-score and the Dechow et al. F-score to identify fraud in South Africa. The study also explored similarities in...
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Uncovering financial fraud : the vital role of forensic accounting and auditing in modern business practice
Đukić, Tadija; Pavlović, Miloš; Grdinić, Vladimir - In: Ekonomske teme 61 (2023) 3, pp. 407-418
This article explores the critical roles of forensic accounting and auditing in modern business, focusing on uncovering financial irregularities and promoting transparency. Through a meticulous literature review and analysis, the study emphasizes the significance of these practices. The purpose...
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Assessing the maturity of the current global system for combating financial and cyber fraud
Kuzmenko, Olha; Yarovenko, Hanna; Perkhun, Larysa - In: Statistics in transition : an international journal of … 24 (2023) 1, pp. 229-258
The purpose of the article is to assess the maturity of systems for counteracting financial and cyber fraud with the view of their future integration at global-level. The calculations made by the authors were based on indicators for 76 countries, which characterized each country's level of...
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Cryptocurrency risks, fraud cases, and financial performance
Kerr, David S.; Loveland, Karen Ann; Smith, Katherine Taken - In: Risks : open access journal 11 (2023) 3, pp. 1-15
In this study, we examine major cryptocurrencies, present notable fraud cases, describe fraud risks, and analyze cryptocurrency financial performance. People debate whether cryptocurrency is an investment opportunity, the new Dutch Tulip Bubble, or a giant Ponzi scheme. There have been a number...
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An Analysis of Outliers for Fraud Detection in Indian Stock Market
Singh, Dr. Gurjeet - 2023
Fraud Detection is of great importance to financial institutions. In this paper we have tried to study the Outlier Analysis in Stock Market Fraud Detection. Outlier Analysis is a fundamental issue in Data Mining, specifically in Fraud Detection. While observing the Indian Stock Market, we could...
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PeerMeta : A Framework of Financial Statement Fraud Detection Based on Peer Effects and Meta Learning
Fan, Jianqing; Liu, Qingfu; Wang, Bo; Zheng, Kaixin - 2023
The financial statement (FS) fraud detection framework proposed in this paper, PeerMeta, makes improvements in all three aspects of learning processes: the selection of research samples, feature set, and detection model. For the research samples, prior studies are based on FS fraud events that...
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Scandal-Tainted WIRECARD Files for Bankruptcy - Accounting Frauds Case Study
Subburayan, Baranidharan - 2023
This case study examines the scandal at Wirecard AG, a German payment processing and financial services company, which filed for insolvency in June 2020. The scandal involved accounting fraud and misreporting of revenue, and was first uncovered by Financial Times journalists in 2019. The case...
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A Primer on Anomaly and Fraud Detection in Blockchain Networks
Osterrieder, Joerg; Chan, Stephen; Chu, Jeffrey; Zhang, … - 2023
Blockchain technology is a distributed ledger system that allows multiple parties to record and verify transactions in a secure and transparent manner. However, blockchain networks are vulnerable to anomalies and frauds that can have serious consequences for the integrity and security of these...
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Thinking Outside of the Box : Engaging Auditors’ Innovation Mindset to Improve Auditors’ Fraud Judgments and Actions in a Data-Analytic Environment
Bibler, Sara; Carpenter, Tina; Christ, Margaret H.; … - 2023
Data analytics has the potential to help auditors effectively respond to audit risk and improve detection of misstatements and fraud. However, harnessing these benefits may require auditors to adopt an innovation mindset. Firms and regulators have urged auditors to adopt an innovation mindset,...
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Analysis of Blockchain Application in the Context of Prevention Accounting Fraud
Sirapanji, Jesy - 2023
In the modern era like today where technological developments are becoming more rapid, many people have used technology in their daily activities. Etymologically, technology comes from the word technologia (Greek), "techno", which means expertise and "logia", which means knowledge. While in...
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Software to Streamline the Detection of Fraud in Published Financial Reports of Companies
Trigueiros, Duarte; Sam, Carolina - 2023
Considerable effort has been devoted to the development of software to support the detection of fraud in published financial statements of companies. Until the present date, however, the applied use of such research has been extremely limited due to the ``black box'' character of the existing...
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A Teaching Note on Misrepresentation and Fraud
Hunter, Jr, Richard J.; Shannon, John H.; Amoroso, Henry J. - 2023
In this Teaching Note, the authors conclude their series in the study of the common law causes of action that were available to a plaintiff in cases of misrepresentation and fraud. In Part I of this article, Civil Fraud, the authors describe the prima facie elements of proof, as well as the...
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Deceived by ‘S’ : Corporate Scandals and ESG
Kjaer, Christina; Kirchmaier, Tom - 2023
In this paper, we study the impact of environmental, social and governance (ESG) ratings on the likelihood of subsequent corporate scandals. We find that the ‘S’ score (social responsibility) has a predictive power on scandals, while the overall ESG ratings has not. This finding holds for...
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Understanding Accounting Fraud Motivation, Protection Procedures, and Firms’ Performance : External Auditors’ Perspective
Yaqoub, M.; Hamad, S.; Alhammadi, H.; Elkelish, Walaa; … - 2023
This paper explores accounting fraud motivation, protection procedures, and the impact on firms‘ performance from the perspective of external auditors. Data were collected through semi-structured interviews with highly experienced external public auditors. This paper highlights personal and...
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Unmasking Financial Deception : Unraveling the Fraud Hexagon’s Influence on Detecting Financial Statement Fraud in Indonesian Public Companies
Wijaya, Theresia; Witjaksono, Armanto - 2023
This study examines the influence of the fraud hexagon on the likelihood of financial statement fraud in Indonesian public companies with stock values below IDR 100 that were listed on the Indonesia Stock Exchange (IDX) from 2018 to 2020. The study population comprises sixty companies with stock...
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Emerging Trends in Forensic Accounting : Data Analytics, Cyber Forensic Accounting, Cryptocurrencies, and Blockchain Technology for Fraud Investigation and Prevention
Hossain, Muhammed Zakir - 2023
This paper explores the emerging trends in forensic accounting related to fraud investigation and prevention. First, the study conducts a comprehensive literature review to identify key emerging trends: data analytics, cyber forensic accounting, and the impact of cryptocurrencies and blockchain...
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The integration of forensic accounting and big data technology frameworks for internal fraud mitigation in the banking industry
Akinbowale, Oluwatoyin Esther; Mashigo, Polly; Zerihun, … - In: Cogent business & management 10 (2023) 1, pp. 1-22
The purpose of this study is to investigate the integration of forensic accounting and big data technology frameworks in relation to the mitigation of internal fraud risk in the banking industry. This study employed an explanatory research design involving the use of simulated data to mirror the...
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Enhancing financial fraud detection through addressing class imbalance using hybrid SMOTE-GAN techniques
Cheah, Patience Chew Yee; Yang, Yue; Lee, Boon Giin - In: International Journal of Financial Studies : open … 11 (2023) 3, pp. 1-17
The class imbalance problem in finance fraud datasets often leads to biased prediction towards the nonfraud class, resulting in poor performance in the fraud class. This study explores the effects of utilizing the Synthetic Minority Oversampling TEchnique (SMOTE), a Generative Adversarial...
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