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Emilija Strelcenia and Simant Prakoonwit
In many industrialized and developing nations, credit cards are one of the most widely used methods of payment for online transactions. Credit card invention has streamlined, facilitated, and enhanced internet transactions. It has, however, also given cr...
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Dragomir Dimitrijevic,Dragan Cvetkovic,Aleksandar Cudan
Pág. 261 - 273
Fraud in companies, regardless of its scope and shape, creates some loss not only for the company, but very often for the wider community. Moreover, no company in the world is immune to fraud, be it small or large, in one country or another, at any level...
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Muhammad Ikbal,Irwansyah Irwansyah,Ardi Paminto,Yana Ulfah,Dio Caisar Darma
Indonesia is currently in an honesty crisis, especially in financial governance, bothin government and private institutions. Our study uses the concept of financial intelligence toidentify and collect information related to financial affairs in an organi...
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César Pérez López, María Jesús Delgado Rodríguez and Sonia de Lucas Santos
The goal of the present research is to contribute to the detection of tax fraud concerning personal income tax returns (IRPF, in Spanish) filed in Spain, through the use of Machine Learning advanced predictive tools, by applying Multilayer Perceptron neu...
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Ananda Putra Nindhita Aulia Haqq,Gideon Setyo Budiwitjaksono
Pág. 319 - 332
A financial statement is a result of financial reporting that describes the results of an entity?s financial performance for a specified period. Financial statements can also cause managers in an entity to commit financial reporting fraud because they wa...
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Novita Puspasari,Meutia Karunia Dewi
Pág. 448 - 457
This study aims to examine the effect of government internal auditors moral levels and situational pressures on the tendency to commit fraud when conducting audit. Based on the hypothesis, despite the situational pressures, the government internal audito...
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Javier Nuñez, Jorge Rivera, Xavier Villavicencio, Oscar Molina
Pág. pp. 55 - 85
This paper is a first attempt at analyzing the determinants of crime in Chile. We
employ a static panel for the thirteen regions of Chile from 1988 to 2000. Following
the standard Becker-Ehrlich model, the empirical model includes various
variables linke...
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