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Topik Fraud Artikel

Array

Corporate corruption management: A proposal for an accountability framework

Pencipta
Oteo, Orencio Vazquez; Garcia-Torea, Nicolas; de la Cuesta-Gonzalez, Marta 
Terbitan
Revista de Contabilidad; Madrid Vol. 28, Iss. 1, (2025): 96-114 
Subyek
CORRUPTION 
Akses
11 
Array

Fraud detection unveiled : how audit quality shapes auditors’ detection capabilities?

Pencipta
Sugeng Riadi; Nurrahmadini, Elviona Putri; Dahyang Ika Leni Wijayani; Harlan, Fandy Bestario 
Terbitan
International Review of Management and Marketing; Mersin Vol. 15, Iss. 2, (2025): 254-261. DOI:10.32479/irmm.18188 
Subyek
AUDITING; AUDITORS; FRAUD 
Akses
0 
Array

Bibliometric framing of research trends regarding public sector auditing to fight corruption and prevent fraud

Pencipta
Diana-Sabina Branet; Camelia-Daniela Hategan 
Terbitan
Journal of Risk and Financial Management; Basel Vol. 17, Iss. 3, (2024): 94. DOI:10.3390/jrfm17030094 
Subyek
AUDITING; CORRUPTION; RESEARCH METHODS 
Akses
45 
Array

Bibliometric framing of research trends regarding public sector auditing to fight corruption and prevent fraud

Pencipta
Branet, Diana-Sabina; Hategan, Camelia-Daniela  
Terbitan
Journal of Risk and Financial Management; Basel Vol. 17, Iss. 3, (2024): 94. DOI:10.3390/jrfm17030094 
Subyek
AUDITING; PUBLIC - AUDITING; CORRUPTION 
Akses
9 
Array

Understanding with a practical perspective the corruption mode of goods/services procurement in Indonesian public organizations

Pencipta
Hardinata, Dodi; Hardinata, Auliyah Patih 
Terbitan
International Review of Management and Marketing Preview publication details; Mersin Vol. 14, Iss. 1, (2024): 20-30. DOI:10.32479/irmm.15436 
Subyek
CORRUPTION; GOVERNMENT PROCUREMENT 
Akses
7 
Array

From data to insights: the application and challenges of knowledge graphs in intelligent audit

Pencipta
Zhong, Hao; Yang, Dong; Shi, Shengdong; Wei, Lai 
Terbitan
Journal of Cloud Computing; Heidelberg Vol. 13, Iss. 1, (Dec 2024): 114. DOI:10.1186/s13677-024-00674-0 
Subyek
AUDITING; FRAUD 
Akses
7 
Array

Dynamic interconnections between corruption and economic growth

Pencipta
Bartolome, Macavilca Tello; Fernandez, Kevin; Cutipa-Luque, Oscar; Tiahuallpa, Yhon; Rojas, Helder 
Terbitan
Ithaca, Oct 10, 2024 
Subyek
CORRUPTION; ECONOMIC DEVELOPMENT 
Akses
8 
Array

A panel data analysis of the effect of audit quality on financial statement fraud

Pencipta
Maryam Yousefi Nejad; Ahmed Sarwar Khan; Othman, Jaizah 
Terbitan
Asian Journal of Accounting Research; Bingley Vol. 9, Iss. 4, (2024): 422-445. DOI:10.1108/AJAR-04-2023-0112 
Subyek
FINANCIAL STATEMENTS; AUDITING; FRAUD 
Akses
9 
Array

Financial statement fraud detection in the digital age

Pencipta
Kasztelnik, Karina; Jermakowicz, Eva K 
Terbitan
 
Subyek
FINANCIAL STATEMENTS; FRAUD 
Akses
4 
Array

Financial statement fraud detection in the digital age

Pencipta
Kasztelnik, Karina; Jermakowicz, Eva K 
Terbitan
The CPA Journal; New York Vol. 94, Iss. 3/4, (Mar/Apr 2024): 32-39 
Subyek
FINANCIAL STATEMENTS; FRAUD 
Akses
8 
Array

Discretion leads to corruption in Indonesian Public Service Agency Hospitals : governance challenges and control mechanisms

Pencipta
Assanti, Wendy Kenafiana  
Terbitan
Jurnal Tata Kelola & Akuntabilitas Keuangan Negara (JTAKEN); Jakarta Vol. 10, No. 2, (Dec 2024): 215-230. DOI: 10.28986/jtaken.v10i2.1632  
Subyek
CORRUPTION 
Akses
8 

Evaluating the impact of risk management and risk-based internal audit on fraud detection in local governments

Pencipta
Harahap; Erlina Angginun Juwita Sari  
Terbitan
 
Subyek
RISK MANAGEMENT; AUDITING, INTERNAL; FRAUD 
Akses
0 
Array

Evaluating the impact of risk management and risk-based internal audit on fraud detection in local governments

Pencipta
Harahap; Erlina Angginun Juwita Sari  
Terbitan
 
Subyek
RISK MANAGEMENT; AUDITING, INTERNAL; FRAUD 
Akses
0 
Array

Evaluating the impact of risk management and risk based internal audit on fraud detection in local governments

Pencipta
Harahap; Erlina Angginun Juwita Sari 
Terbitan
Problems and Perspectives in Management; Sumy Vol. 22, Iss. 3, (2024): 653-664. DOI:10.21511/ppm.22(3).2024.50 
Subyek
RISK MANAGEMENT; AUDITING, INTERNAL; FRAUD; 
Akses
0 
Array

How personality traits and professional skepticism affect auditor quality? a quantitative model

Pencipta
Chen, Ya-Hui; Kung-Jeng, Wang; Liu, Shih-Hsun 
Terbitan
Sustainability; Basel Vol. 15, Iss. 2, (2023): 1547. DOI:10.3390/su15021547 
Subyek
AUDITING; FRAUD 
Akses
91 
Array

Implementing a sustainable model for anti-money laundering in the United Nations Development Goals

Pencipta
Dobrowolski, Zbyslaw; Sulkowski, Lukasz 
Terbitan
Sustainability; Basel Vol. 12, Iss. 1, (2020): 244. DOI:10.3390/su12010244 
Subyek
MONEY LAUNDERING; FRAUD 
Akses
80 
Array

Good governance within public participation and national audit for reducing corruption

Pencipta
Su, Huishui; Lu, Yu; Lyulyov, Oleksii; Pimonenko, Tetyana 
Terbitan
Sustainability; Basel Vol. 15, Iss. 9, (2023): 7030. DOI:10.3390/su15097030 
Subyek
AUDITING; CORRUPTION; PUBLIC ACCOUNTABILITY 
Akses
70 
Array

Fraud hexagon : detection of fraud of financial report in state-owned enterprises in Indonesia

Pencipta
Sudrajat, Sudrajat; Suryadnyana, Nyoman Adhi; Supriadi, Taufiq 
Terbitan
Jurnal Tata Kelola & Akuntabilitas Keuangan Negara (JTAKEN); Jakarta Vol. 9, No. 1, (June 2023): 87-102. DOI: 10.28986/jtaken.v9i1.1358 
Subyek
FRAUD; FINANCIAL STATEMENTS; GOVERNMENT BUSINESS ENTERPRISES 
Akses
66 
Array

The lack of a strong and accountable public procurement ecosystem in West Papua to prevent corruption

Pencipta
Sopian, Sopian; Johantri, Bagas; Aprilia, Rachma 
Terbitan
Jurnal Tata Kelola & Akuntabilitas Keuangan Negara (JTAKEN); Jakarta Vol. 9, No. 1, (June 2023): 103-121. DOI: 10.28986/jtaken.v9i1.1358 
Subyek
FRAUD; GOVERNMENT PROCUREMENT 
Akses
56 
Array

Detecting the corruption pattern and measuring the corruption detection pace at the Indonesian village level

Pencipta
Prihatmanto, Hepnu Nur; Irawati, Ira; Munajat, Mas Dadang Enjat 
Terbitan
Jurnal Tata Kelola & Akuntabilitas Keuangan Negara (JTAKEN); Jakarta Vol. 9, No. 2, (Dec 2023): 289-308. DOI: 10.28986/jtaken.v9i2.1361  
Subyek
CORRUPTION 
Akses
32