Detecting financial statement fraud through new fraud diamond model: the case of Indonesia
Sign Up to like & getrecommendations! Published in 2021 at "Journal of Financial Crime"
DOI: 10.1108/jfc-06-2021-0118
Abstract: Purpose The purpose of this paper is to evaluate the effect of the new fraud diamond model in explaining financial statement fraud. Design/methodology/approach The variables used to examine the factors consist of motivation, opportunity, personal… read more here.
Keywords: diamond model; statement fraud; new fraud; financial statement ... See more keywords
Uncovering Financial Statement Fraud: A Machine Learning Approach With Key Financial Indicators and Real-World Applications
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DOI: 10.1109/access.2024.3520249
Abstract: Financial statement fraud is a serious threat to the stability of the financial market. Therefore, effective detection methods are crucial to prevent significant losses to investors and damage to companies’ reputations. This study aims to… read more here.
Keywords: financial indicators; key financial; fraud; financial statement ... See more keywords
Detection of Financial Statement Fraud Using Deep Learning for Sustainable Development of Capital Markets under Information Asymmetry
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DOI: 10.3390/su13179879
Abstract: Information asymmetry is everywhere in financial status, financial information, and financial reports due to agency problems and thus may seriously jeopardize the sustainability of corporate operations and the proper functioning of capital markets. In this… read more here.
Keywords: financial statement; statement fraud; information; deep learning ... See more keywords