...Moh. Riskiyadi Purpose This study aims to propose a new ensemble learning model and compare its performance with other ensemble models to obtain the best model for detecting financial statement fraud during the COVID-19 pandemic. Design/methodology/approach This study uses a quantitative...

... been prevented. This analysis provides the opportunity to more effectively prevent financial statement fraud. Design/methodology/approach Data were collected from Valeant pharmaceuticals annual reports, financial statements reports and financial authority documentation. Based on these documents...

...Elda du Toit Purpose According to the Association of Certified Fraud Examiners, financial statement fraud represents the smallest amount of fraud cases but results in the greatest monetary loss. The researcher previously investigated the characteristics of financial statement fraud and determined...

... This study uncovers evidence that pressure proxied by return on assets (ROA), the opportunity proxied by ineffective monitoring (BDOUT), rationalisation proxied by audit opinion (AO) and capability proxied by board member changes (BCHANGE) had moderate to strong relationship to financial statement fraud (FSF...

...Arief Hidayatullah Khamainy; Mahrus Ali; M. Arif Setiawan 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...

...Nadia Smaili; Paulina Arroyo; Faridath Antoinette Issa Purpose The purpose of this study is to investigate whether large blockholders are associated with financial statement fraud at their companies. Although a substantial body of prior studies has focused on chief executive officers’ motivations...

.... Section 4 presents the results and finally, Section 5 presents the conclusions and guidelines for future research. The media frequently reports financial statement fraud in financial markets around the world. However, academic research has so far failed to adequately explain this phenomenon...

... financial statement fraud situation. Design/Methodology/Approach Malaysia is a multi-ethnic society that requires managing corporations and firms collectively. Hence, corporate governance practices and good practices are compelled to fit society’s uniqueness. This paper used the survey findings...

...Kizito Ojilong’ Omukaga Purpose The purpose of this study was to determine the influence of the elements of the fraud diamond theory in detecting financial statement fraud among non-financial firms in Kenya. Secondary data used to calculate ratios and figures representing the study variables...

... Emerald Publishing Limited 2018 Emerald Publishing Limited Licensed re-use rights only Financial distress Financial statement fraud Financial health Management practices Earnings manipulation Corporate accruals M41 N25 C43 Financial statement (FS) could be compared...

.... Fraud triangle Fraud theory Auditing Fraud Corporate psychopaths Financial statement fraud The purpose of this paper is to analyse auditors’ experiences with corporate psychopaths in their client management. A number of recent management frauds may be ascribed to corporate psychopaths...

...Spyridon Repousis Purpose This paper aims to investigate empirically the eight-variables Beneish M-model to identify occurrence of financial statement fraud or tendency to engage in earning manipulation. Design/methodology/approach A data set of 25,468 companies (Société Anonyme and Limited...

... to protect themselves from financial statement and other reporting frauds. Practical implications This paper provides guidance to corporate counsel as to some of the common forms of financial statement fraud and the risk factors (red flags) that may indicate the presence of fraud. Originality/value...