Search Results - subject:"Fraud Detection"

A blockchain-based forensic model for financial crime investigation : the embezzlement scenario

Zarpala, Lamprini; Casino, Fran - In: Digital finance : smart data analytics, investment … 3 (2021) 3/4, pp. 301-332

Persistent link: https://www.econbiz.de/10012697975

Error or fraud? : the effect of omissions on management's fraud strategies and auditors' evaluations of identified misstatements

Hamilton, Erin L.; Smith, Jason - In: The accounting review : a publication of the American … 96 (2021) 1, pp. 225-249

Persistent link: https://www.econbiz.de/10012439373

Correlates of the internal audit function's use of data analytics in the big data era : global evidence

Rakipi, Romina; De Santis, Federica; D'Onza, Giuseppe - In: Journal of international accounting auditing & taxation 42 (2021), pp. 1-12

Persistent link: https://www.econbiz.de/10012506837

Role of public auditors in fraud detection : a critical review

Kassem, Rasha; Türkşen, Umut - In: Contemporary issues in public sector accounting and auditing, (pp. 33-56). 2021

Persistent link: https://www.econbiz.de/10012804031

Data analytics (ab) use in healthcare fraud audits

Koreff, Jared; Weisner, Martin; Sutton, Steve G. - In: International journal of accounting information systems 42 (2021), pp. 1-18

Persistent link: https://www.econbiz.de/10013203141

Financial literacy and fraud detection : evidence from China

Wei, Li; Peng, Ming; Wu, Wei-xing - In: International review of economics & finance : IREF 76 (2021), pp. 478-494

Persistent link: https://www.econbiz.de/10013175847

The Effect of Internal Audit Effectiveness, Auditor Responsibility and Training in Fraud Detection

Drogalas, George; Pazarskis, Michail; Anagnostopoulou, … - In: Journal of Accounting and Management Information … 16 (2017) 4, pp. 434-454

's responsibility, training and fraud detection. During the last decade internal auditing has become an integral part of modern … survey instrument and to construct our variables measuring fraud detection, internal audit effectiveness, auditor … research stresses the importance of internal audit and fraud detection for companies which operate in countries which are in a …

Persistent link: https://www.econbiz.de/10015196181

Fraud detections for online businesses: a perspective from blockchain technology

Cai, Yuanfeng; Zhu, Dan - In: Financial Innovation 2 (2016) 20, pp. 1-10

Background: The reputation system has been designed as an effective mechanism to reduce risks associated with online shopping for customers. However, it is vulnerable to rating fraud. Some raters may inject unfairly high or low ratings to the system so as to promote their own products or demote...

Persistent link: https://www.econbiz.de/10011808227

Are blockchains immune to all malicious attacks?

Xu, Jennifer J. - In: Financial Innovation 2 (2016) 25, pp. 1-9

Background: In recent years, blockchain technology has attracted considerable attention. It records cryptographic transactions in a public ledger that is difficult to alter and compromise because of the distributed consensus. As a result, blockchain is believed to resist fraud and hacking....

Persistent link: https://www.econbiz.de/10011808234

The effectiveness of fraud prevention and detection methods at universities in Indonesia

Zamzami, Faiz; Nusa, Nabella Duta; Timur, Rudi Prasetya - In: International journal of economics and financial issues … 6 (2016) 3, pp. 66-69

Persistent link: https://www.econbiz.de/10011781514