Fraud detection gap between auditor and fraud detection models : evidence from Gulf Cooperation Council
Year of publication: |
2020
|
---|---|
Authors: | Hakami, Tahani Ali ; Rahmat, Mohd-Mohid ; Mohd Hasimi Yaacob ; Norman Mohd Saleh |
Published in: |
Asian journal of accounting & governance. - Bangi : UKM Press, ISSN 2180-3838, ZDB-ID 2860911-6. - Vol. 13.2020, p. 1-13
|
Subject: | fraud detection gap | Beneish M-score | Dechow F-score | Altman Z-score | audit opinion | Betrug | Fraud | Bilanzdelikt | Accounting fraud | Wirtschaftsprüfung | Financial audit | Wirtschaftskriminalität | Economic crime | Arabische Golf-Staaten | Gulf countries | Jahresabschlussprüfung | Financial statement audit |
-
Using interpretable machine learning for accounting fraud detection : a multi-user perspective
Lösse, Leonhard J., (2023)
-
Internal auditing's role in preventing and detecting fraud : an empirical analysis
Bonrath, Annika, (2024)
-
Detecting asset misappropriation : a framework for external auditors
Kassem, Rasha, (2014)
- More ...
-
Rahmat, Mohd-Mohid, (2018)
-
Controlling shareholder ownership structure and conflict-related party transactions
Siti Hajar Asmah Ali, (2021)
-
Fraud prevention strategies : the perception of Saudi Arabian banks employees
Hakami, Tahani Ali, (2019)
- More ...