Purpose The purpose of this paper is to investigate the overall perceptions of accounting academics from Japan and Australia about global convergence of accounting education; and their beliefs about the contextual factors affecting the goal of global convergence. Design/methodology/approach The...

Purpose This study aims to compare machine learning models, datasets and splitting training-testing using data mining methods to detect financial statement fraud. Design/methodology/approach This study uses a quantitative approach from secondary data on the financial reports of companies listed...