Search Results - subject_exact:"Bilanzfälschung"

Factors affecting e-invoice fraud : evidence from Vietnam

Le, Xuan Truong; Nguyen, Hoang Tuan; Hang Thu Nguyen-Phung - 2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015625198

Earnings manipulation and probability of default : insights from AnaCredit and supervisory implications

Allali, Lamia; Dierick, Nicolas; Santoni, Alessandro - 2026

This article provides a novel insight into whether earnings manipulation signals are reflected in banks' internal credit risk estimates, as measured by the probability of default (PD) estimates, and whether such manipulation has an impact on credit risk (point in time or deferred). The...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015628824

Do masculine CEOs in high-ESG-rated companies avoid committing fraud? : evidence from European countries

Karundeng, Frandy Efraim Fritz; Szelés, Zsuzsanna - 2026

Globally, fraud cases and financial losses remain substantial across European countries. This research offers a novel perspective on the determinants of fraud by examining biological factors, specifically, masculine behavior influenced by the testosterone hormone. CEOs' masculine tendencies may...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015647431

Progress in contemporary fraud detection through the FinTech application of artificial intelligence

Turki, Aymen - 2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015651241

Caught in the net: patterns and predictors of fraud incidence in Ireland

Us-Salam, Danish; Jose, Anu; Kelly, Jane - 2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015636895

Financial fraud detection based on an explainable multi-layer framework

Xia, Hui; Huang, Yilong; Fang, Shanshan; Wang, Qin; … - 2026

Financial information plays a critical role in decision-making for stakeholders, including investors, regulators, and corporate managers. However, financial data is susceptible to deliberate manipulation, where some firms may distort disclosures to mislead stakeholders and potentially engage in...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10016061254

Role of AI in preventing financial crime : a comprehensive analytical review

Nasir Uddin - 2026

Financial crime is now considered the biggest threat to the world economy. It is increasing rapidly, with huge losses every year. Traditional fraud detection methods have proven inadequate in the race, with fraudsters continuously adopting newer tactics to challenge the new technology. This...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10016090205

Innovation-Fraud amplification in technology-driven firms : ecosystem-level drivers of corporate misconduct

Kuran, Omaya; Khabbaz, Lara; Choueifaty, Celeste El - 2026

Corporate fraud in technology-driven sectors is increasingly recognized as a systemic phenomenon shaped by structural ecosystem conditions rather than solely by individual misconduct. Yet existing fraud frameworks, including the foundational Fraud Triangle and its principal extensions, remain...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10016090161

Decoding crypto asset fraud : a crime script analysis of crypto Ponzi, rug pull, and mint-and-run schemes

Costello, Adam; Gundur, Rajeev Vishwanath - 2026

Since the implementation of Bitcoin in 2009, cryptoassets created and transacted using blockchain technologies have grown and diversified significantly. Because regulatory regimes, which govern cryptoassets, do not have global coverage, criminal actors find opportunities to commit cryptoasset...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10016090587

Harnessing AI for accounting integrity : innovations in fraud detection and prevention

Dulgeridis, Marcel; Schubart, Constantin; Dulgeridis, … - 2025

Accounting fraud poses significant financial and reputational risks for organizations. Traditional detection methods - such as manual audits and red-flag indicators - struggle to keep pace with the growing volume and complexity of financial data. In contrast, artificial intelligence...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015422051

Fraud risk management

Goel, Sandeep - 2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015655066

Financial fraud through the lens of extended fraud alerts

Blascak, Nathan; Cheney, Julia; Hunt, Robert M.; … - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015467991

Sustainable auditing governance in a changing landscape : Cross-country evidence on the effect of traditional and innovative audit mechanisms on fraud risk

Capraș, Isabella Lucuţ; Achim, Monica Violeta; Rahat, … - 2025

This study examines how audit-related governance mechanisms influence corporate fraud risk, utilising data from 1025 non-financial EU firms between 2018 and 2023. The dependent variable, fraud risk, is proxied by the Beneish M-Score. The independent variables examined comprise six key audit...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015472194

Forensic accounting : practice and theory

Alshurafat, Hashem - 2026

Overview of the forensic accounting profession -- Forensic accounting ethics: authoritative guidance and non-authoritative guidance -- Forensic accounting role in fraud investigation, prevention, and mitigation -- The role of forensic accounting in detecting and deterring organised financial...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015640729

Innovations in cryptocrime and financial fraud

2026

"This book aims to ignite crucial discussions within the academic and research communities by presenting a range of perspectives on the intersections of crime, technology, security, and finance"-- Provided by publisher.

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015582653

Advancing financial risk management : a transparent framework for effective fraud detection

Li, Wenjuan; Liu, Xinghua; Su, Junqi; Cui, Tianxiang - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015407976

Fraud detection at eBay

Rao, Susie Xi; Han, Zhichao; Yin, Hang; Jiang, Jiawei; … - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015412099

Whistleblowing framework and financial statement fraud : empirical evidence

Erin, Olayinka Adedayo; Ajibola, Oluwafunmilayo; … - 2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015677352

Fraud analytics in action : data science and machine learning techniques for detecting fraud in the digital age

Al Aqqad, Abdelrahim - 2026

Part I: Introduction to Fraud,- Chapter 1: Understanding Fraud: Numbers, Definitions, and the Fraud Triangle -- Chapter 2: Different Types of Fraud and Their Impact -- Chapter 3: Fraud Analytics and Its Importance -- Chapter 4: The Fraud Management Cycle with Key Components of Fraud Analytics.

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015676555

Is fraud detection feasible without training data? : testing an expert-based approach

Benligiray, Serdar; Onay, Ahmet; Şen, Fatma Yaşli - 2025

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, enabling tailored tools for various conditions of...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015413416

Investigating fraud at Tri-County Auto : a case study

O'Reilly, Dennis M.; Reisch, John T.; Cale, Patricia - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015435632

The SEC's nightmare on EPS street

Lamb, Laura Bea; Huang, Meng; Franz, Diana R. - 2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10016073785

Forensic accounting services : the requisite knowledge and skill

Tiwari, Reshma Kumari; Chetry, Padum - 2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10016062554

The use of the Fraud Pentagon model in assessing the risk of fraudulent financial reporting

Burlacu, Georgiana; Robu, Ioan-Bogdan; Anghel, Ion; … - 2025

This study examines the relevance of the Fraud Pentagon Theory in detecting fraudulent financial reporting among companies listed on the Bucharest Stock Exchange. While financial reporting is essential for informed stakeholder decisions, requiring information to be accurate, reliable, and fairly...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015436583

Modern tools for fraud detection : insights from the V4 and Ukraine

2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015456319

Use of Beneish M-Score : case study in the Spanish Fishing Sector

Fernández-González, Raquel; Puime-Guillén, Félix; … - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015441248

Do not judge a book by its cover : the influence of CEOs masculinity and religiosity on financial statement fraud

Karundeng, Frandy Efraim Fritz; Szelés, Zsuzsanna - 2025

Research background: Indonesia continues to encounter significant challenges in eradicating fraud, particularly in the context of financial statement fraud. This study contributes to the literature by introducing a novel perspective on the determinants of fraudulent activities, focusing on...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015607857

Machine learning meets tax fraud : insights from Slovakia

Baumöhl, Eduard; Antol, Roderik; Výrost, Tomáš; … - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015609067

Polytope Fraud Theory

Zhao, Dongshuai; Wang, Zhongli; Schweizer-Gamborino, Florian - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015596422

Show one more version 1

Polytope fraud theory

Zhao, Dongshuai; Wang, Zhongli; Schweizer-Gamborino, Florian - 2022

Book / Working Paper

Work pressure and client internal control : auditor personality in fraud detection

Yusnaini Yusnaini; Athiyyah, Maliyhah; Hakiki, Arista; … - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015624801

Integrating criminological theories in accounting and finance fraud research : a systematic literature review

Ramzan, Sana; Lokanan, Mark - 2025

Fraud in accounting and finance poses a persistent threat to organizational integrity and economic stability, necessitating robust theoretical frameworks for effective detection and prevention. While traditional accounting literature predominantly addresses fraud through objective and...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015515626

Harnessing artificial intelligence and machine learning for fraud detection and prevention in Nigeria

Odufisan, Oluwaseun Isaac; Abhulimen, Osekhonmen Victory; … - 2025

Fraud poses a significant threat to Nigeria's burgeoning digital economy, impacting sectors like finance, e-commerce, healthcare, and education. Traditional methods struggle to keep pace with evolving fraud schemes. This paper investigates the potential of Artificial Intelligence (AI) and...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015400815

Fraudulent financial reporting in the gray area of accounting : a systematic literature review and future research directions

Arifian, Falsa Dzaky; Chariri, Anis - 2025

This study aims to review research on fraudulent financial reporting (FFR) in the grey area of accounting with a systematic literature review approach and bibliometrics analysis. The study was conducted on 74 research articles from the Scopus database. The gray area comprises discretionary...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015669908

Adoption of artificial intelligence-based credit risk assessment and fraud detection in the banking services : a hybrid approach (SEM-ANN)

Goyal, Komal; Garg, Megha; Malik, Shruti - 2025

This study pursues dual objectives; firstly, to scrutinize the determinants critical to AI's sustained utilization within banking and secondly, to scrutinize the intermediary role of technological knowledge amidst the factors of technology adaptation and continued usage intention. A survey...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015614371

Economic freedom, financial development and the determinants of fraud and scandal : the United Kingdom, 1900-2010

Toms, Steven; Lin, Chieh - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015533528

Watchdog from academia : do academic independent directors matter for financial statement fraud?

Wen, Shigang; Li, Jianping; Huang, Chuangxia; Zhu, Xiaoqian - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015460319

The role of internal control on financial fraud : evidence of pre-fraud and post-punishment from chinese firms

Wang, Bing; Bian, Jianjue; Xu, Yisong; Liu, Duan - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015372951

Auditing for fraud and corruption : a public-interest-based definition and analysis

Sargiacomo, Massimo; Everett, Jeff; Ianni, Luca; … - 2024

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015062284

Monitoring intensity, institutional shareholders, and earnings manipulation engendered accounting scandal : the South African perspective

Obagbuwa, Oloyede; Kwenda, Farai; Baldavoo, Kiran - 2024

Persistent link: https://ebvufind01.dmz1.zbw.eu/10014584127

Preventing fraudulent financial reporting with reputational signals of strategic auditors

Sealy, Chezham L.; Simon, Chad A. - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015376057

Fraud investigation skills for internal auditors

Labuschagne, Mario; Fourie, Houdini - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015376455

Fraudulent financial reporting and the consequences for employees

Choi, Jung Ho; Gipper, Brandon - 2024

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015065546

Show 2 more versions 2

Fraudulent financial reporting and the consequences for employees

Choi, Jung Ho; Gipper, Brandon - 2019

Book / Working Paper

Fraudulent financial reporting and the consequences for employees

Choi, Jung Ho; Gipper, Brandon - 2019

Book / Working Paper

Financial fraud, wrongdoing, and regulation : a review of recent cases from the US banking industry

Bryant, Murray; Þröstur Olaf Sigurjónsson - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015333854

Spotlight on corporate fraud : how is takaful insurance stability affected by its disclosure?

Hemrit, Wael; Belgacem, Ines - 2024

This study examines the influence of fraud disclosure (FR_DISC) in annual reports on the financial stability of Takaful insurance (TKI) in Saudi Arabia over the period of 2014 to 2022. Moreover, the current study aims to explore the mediating impact of Shariah board size in shaping this...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015066365

Ethical values and employee fraud in Ghanaian banking sector during COVID-19

Avortri, Christine; Attah, Rebecca; Appah, Emmanuel - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015338718

Forensic accounting in fraud detection and prevention : a qualitative investigation of microfinance institutions

Eghe-Ikhurhe, Grace Osariemen; Roni, Naheed Nawazesh; … - 2024

Despite authorities and governments' efforts in fraud prevention and investigation, new types of fraud emerge daily. In fact, the rise in global business scandals has heightened the need for forensic accounting, as financial fraud is the world's most severe economic threat. Forensic accounting...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015070850