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to derive a fraud detection approach applicable to conditions where historical fraud data is absent, inadequate …, or outdated for making predictions.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 … importance of common fraud indicators based on a widely used model in the literature. We then used this information to formulate …

Accounting fraud poses significant financial and reputational risks for organizations. Traditional detection methods … conventional fraud detection techniques with AI-driven approaches, highlighting their respective strengths and limitations in terms … strategic recommendations for adopting AI-based fraud detection systems - emphasizing AI readiness, robust data governance, and …

This study examines the relevance of the Fraud Pentagon Theory in detecting fraudulent financial reporting among …. The Fraud Pentagon Theory identifies five potential drivers of such behavior: pressure, opportunity, rationalization …

Part I - Shorting Fraud - Profiting While Maintaining Market Integrity -- 1 Introduction -- 2 The Proactive Fraud … Investment Strategy -- 3 Market integrity rewards and The potential of Corporate Fraud Exposure Capital Gains -- Part II – The … Corporate Fraud and The Corporate Fraudster -- 4 The Corporate Fraud -- 5 The Main types of Corporate Fraud -- 6 The Risk of …

analysis reveals four key areas of focus: the fraud triangle and financial statement fraud, corporate governance's role in … fraud prevention, fraud detection techniques, and the broader impacts of fraud. Furthermore, the review highlights 58 …