Search Results - subject:"Fraud Detection"

Detecting fraudulent behavior on crowdfunding platforms : the role of linguisitic and content-based cues in static and dynamic context

Siering, Michael; Koch, Jascha-Alexander; Deokar, Amit V. - In: Journal of management information systems : JMIS 33 (2016) 2, pp. 421-455

Persistent link: https://www.econbiz.de/10011616102

Selective perception and group brainstorming : an investigation of auditors' fraud risk assessment

Desai, Naman; Gupta, Vishal - In: International journal of behavioural accounting and finance 6 (2016) 1, pp. 1-25

Persistent link: https://www.econbiz.de/10012250971

Benford's Law and Fraud Detection. Facts and Legends

Diekmann, Andreas; Jann, Ben - ETH Zurich, Chair of Sociology - 2010

Is Benford's law a good instrument to detect fraud in reports of statistical and scientific data? For a valid test the probability of "false positives" and "false negatives" has to be low. However, it is very doubtful whether the Benford distribution is an appropriate tool to discriminate...

Persistent link: https://www.econbiz.de/10008562778

Fraud Detection and Financial Reporting and Audit Delay

Yim, Andrew - Volkswirtschaftliche Fakultät, … - 2010

I formulate a model to emphasize the fraud detection role of auditors in the financial market, providing a theoretical …

Persistent link: https://www.econbiz.de/10008784615

Firm Size, Audit Regulation and Fraud Detection: Empirical Evidence from Iran

Salehi, Mahdi; Mansoury, Ali - In: Management 4 (2009) 1, pp. 5-19

An auditor has the responsibility for the prevention, detection and reporting of fraud. Illegal acts and errors are the most controversial issues in auditing, and have been the most frequently debated areas amongst auditors, politicians, media, regulators and the public. Prior research has...

Persistent link: https://www.econbiz.de/10004988882

The effectiveness of fraud detection instruments in not-for-profit organizations

Kummer, Tyge-F.; Singh, Kishore; Best, Peter - In: Managerial Auditing Journal 30 (2015) 4/5, pp. 435-455

Purpose – The purpose of this study is to investigate the effectiveness of fraud detection instruments in not … effective fraud detection instruments. The existing literature on fraud detection is primarily descriptive and does not measure … detection instrument and actual detection of fraud. We also investigate the relationship between organization size and fraud …

Persistent link: https://www.econbiz.de/10014930145

Fraud awareness survey of private sector in Indonesia

Siregar, Sylvia Veronica; Tenoyo, Bayu - In: Journal of Financial Crime 22 (2015) 3, pp. 329-346

Purpose – The purpose this study is to investigate the level of fraud awareness of the private sector in Indonesia, as well as steps that have been taken by corporations to detect or prevent fraud. Design/methodology/approach – This paper presents a descriptive survey. In total, 67...

Persistent link: https://www.econbiz.de/10014866164

Data visualization for fraud detection : practice implications and a call for future research

Dilla, William N.; Raschke, Robyn L. - In: International journal of accounting information systems 16 (2015), pp. 1-22

Persistent link: https://www.econbiz.de/10011287508

Contribution of internal audit in the fight against fraud

Đorđević, Milica; Đukić, Tadija - In: Facta Universitatis / Series economics and organization … 12 (2015) 4, pp. 297-309

Persistent link: https://www.econbiz.de/10011509364

They protect us from computer fraud : who protects us from them? : SafeNet, Inc. : a case of fraudulent financial reporting

Marshall, Leisa L.; Cali, James - In: Issues in accounting education 30 (2015) 4, pp. 353-372

Persistent link: https://www.econbiz.de/10011412867