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Добірка наукової літератури з теми "FRAUDULENT COMPANIES"

Автор: Grafiati

Опубліковано: 11 вересня 2023

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Статті в журналах з теми "FRAUDULENT COMPANIES"

Sudarman, Aniqotunnafiah, and Masruri. "The Composition of Independent Board of Commissioner and Number of Board of Commissioner Meeting Towards Fraudulence of Financial Report (Empirical Study at Public Company Listed at Indonesia Stock Exchange in 2011-2017)." International Journal of Financial Research 10, no. 4 (May 6, 2019): 96. http://dx.doi.org/10.5430/ijfr.v10n4p96.

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This study aims to obtain empirical evidence about the effect of corporate governance mechanisms on fraudulent financial reporting. The variables of corporate governance used are independent board composition, frequency of board commissioner meetings, and external auditor quality as moderating variables between the influences of independent board composition, number of board of commissioners meetings against fraudulent financial reporting. The population of this study was public companies listed on the Indonesia Stock Exchange in 2011 - 2017. The total samples of this study were 76 companies, consist of 38 companies reported committing fraudulently financial statements and 38 companies that did not cheat financial statements. Data analysis was carried out by descriptive analysis, crosstab and hypothesis testing using the logistic regression method. The results of this study indicate the composition of the independent board of commissioners and the frequency of board of commissioners meetings has a significant and negative effect on the fraudulent financial report. Also, the quality of external auditors can strengthen the influence of the composition of the independent board of commissioners and the number of board of commissioners meetings on the fraudulent financial reporting.

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Gillett, Peter R., and Nancy Uddin. "CFO Intentions of Fraudulent Financial Reporting." AUDITING: A Journal of Practice & Theory 24, no. 1 (May 1, 2005): 55–75. http://dx.doi.org/10.2308/aud.2005.24.1.55.

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This study investigates factors indicating CFO intentions of fraudulent financial reporting. Structural equation modeling is used to analyze survey data obtained from 139 CFOs. We find that an extended reasoned action model fits the data well and explains CFO intentions to report fraudulently. More specifically, we find that CFOs of large companies are more likely to report fraudulently in the financial statements and that compensation structure is not a good indicator of CFO intentions to report fraudulently. Informal and formal audit methods for assessing management attitudes toward fraudulent reporting, such as questionnaires and automated decision aids, are recommended since they offer the best opportunity to improve significantly auditors' ability to predict fraudulent financial reporting. Implications for future research and practice development are considered.

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Iskandar, Deni, Viola Paramitha, and Diana Frederica. "FRAUDULENT FINANCIAL STATEMENTS IN MANUFACTURING COMPANIES." Jurnal Riset Akuntansi 14, no. 1 (April 28, 2022): 20–36. http://dx.doi.org/10.34010/jra.v14i1.5499.

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Анотація:

Fraudulent financial statement has a bad impact on users of financial statements, especially for investors who provide funds to companies. Investors need to be observant in analyzing the company's financial statements. Therefore, it is necessary to know several factors that influence companies to commit fraudulent financial statements. This study aims to examine the effect of external pressure, financial targets and the ineffective monitoring on fraudulent financial statement at manufacturing companies listed on the Indonesia Stock Exchange. This research is a quantitative research. The sampling technique in this study used a purposive sampling method based on the criteria given. Accordingly, there were 35 companies as samples in 3 consecutive years. The data analysis technique in this study used logistic regression analysis with the help of the IMB SPSS application. The results of the study found that: (1) external pressure had a significant negative effect on fraudulent financial statement, (2) financial targets had a significant negative effect on fraudulent financial statement, and (3) ineffective monitoring had no effect on fraudulent financial statement. This research can contribute to the Public Accounting Firm and investors and potential investors to pay attention to the leverage ratio and ROA in external pressure variables and financial targets in a company's financial statements. Keywords: Fraudulent Financial Statement, External Pressure, Financial Targets, Ineffective Monitoring.

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Et. al., Dalila Binti Abu Bakar,. "Impact Of Financial Information Fraudulence To Financial Distress In Malaysia." Turkish Journal of Computer and Mathematics Education (TURCOMAT) 12, no. 6 (April 10, 2021): 896–914. http://dx.doi.org/10.17762/turcomat.v12i6.2367.

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We investigate if Malaysian listed companies engaged in financial information fraud during financial distressed after two years of US subprime mortgage crisis.We also investigate the impact of financial information fraudulence in bankruptcy prediction and misclassification errors. This study used consumer product companies listed on the main board and the timeframe is from 2011 till 2015. The Altman Z score indicates that 37 out of 133 Malaysian consumer product companies are financially distressed. Meanwhile, the M score shows that 28 out of 224observations are engaged in financial information fraudulence. However, these results are relatively low because the samples are taken from the main board and fraudulence in their financial statements might be done in lower magnitude in order to avoid sanctions by the Security Exchange Commission. Logistic regression was used to measure the predicting accuracy. The result of the overall accuracy percentage slightly improved by 0.9 after eliminating fraudulent companies. The confusion matrix result i.e. before and after the removal of financial information fraudulent companies, the misclassification errors especially type one has improved. This finding satisfied objective three, whereby one of the reasons for the deterioration in financial distress prediction is due to the upward bias of financial information fraudulence.Governments, monitoring bodies, and all those involved in an insolvency process would benefit from this study.

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Ferdinand, Rian, and Setyarini Santosa. "Factors that Influence Fraudulent Financial Statements in Retail Companies - Indonesia." JAAF (Journal of Applied Accounting and Finance) 2, no. 2 (January 21, 2019): 99. http://dx.doi.org/10.33021/jaaf.v2i2.548.

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Анотація:

Fraudulent financial statements is an intentionally misstatement of the financial statements. There are several factors affected the evidence of fraudulent financial statements report. The objective of this research is to investigate the influence of audit committee characteristics, managerial ownership, leverage, and liquidity toward the fraudulent financial statements report in retail companies listed on the Indonesia Stock Exchange in the period of 2012-2016. Using regression, the result shows that audit committee characteristic and leverage do not have significant effect on the fraudulent financial statements report, while managerial ownership and liquidity have. Simultaneously, audit committee characteristics, managerial ownership, leverage and liquidity have significant influence to the fraudulent financial statement report.

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Hendra, Bima Mahatma, and Arief Himmawan Dwi Nugroho. "Pengaruh Financial Stability, Financial Target, Ineffective Monitoring Dan Capability Terhadap Kecurangan Laporan Keuangan Pada Perusahaan Yang Terdaftar Dalam Indeks LQ-45 Bei Periode 2013 Sampai Dengan 2015." JRAK (Jurnal Riset Akuntansi dan Bisnis) 8, no. 1 (January 10, 2022): 89–97. http://dx.doi.org/10.38204/jrak.v8i1.726.

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Анотація:

This study aims to empirically prove the effect of financial stability, financial targets, ineffective monitoring, and capability on fraudulent financial reporting in LQ-45 companies in Indonesia. This research uses a population of LQ-45 companies that have gone public and are listed on the IDX during the 2013-2015 period which were taken through a purposive sampling of 22 companies. The conclusion of this study is that financial stability has a significant positive effect on detecting fraudulent financial reporting; Financial target dan ineffective monitoring have no significant positive effect in detecting fraudulent financial reporting; Capability have no significant negative effect in detecting fraudulent financial reporting.

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Budiandru, Budiandru, Zakkiandri Zakkiandri, Basyiruddin Nur, Yeni Elfiza Abbas, and Ilza Febrina. "DETECTING FRAUD FINANCIAL STATEMENTS IN MANUFACTURING COMPANIES INDONESIA." Jemasi: Jurnal Ekonomi Manajemen dan Akuntansi 18, no. 2 (December 27, 2022): 201–13. http://dx.doi.org/10.35449/jemasi.v18i2.544.

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Анотація:

The purpose of this research is toand analyze the influence of the four elements infraud triangle that is pressure, opportunity, and rationalization. to detect the possibility of fraudulent financial statements (financial statement fraud). The four elements will be divided into 5 variables, specifically financial stability,external pressure, ineffective monitoring, nature of industry, and change in auditors.to find the possibility of fraudulent financial statements as measured by the M Score modelin manufacturing companiesin the 2018-2021 period. The results of the study show that of the six variables used in the study, there is one (1) variable, namely the nature of the industry which has a significant effect on the possibility of fraudulent financial statements. While the other five (5) variables financial targets, external pressure, ineffective monitoring, and auditor changes do not affect the likelihood of fraudulent accounts. The contribution of the results of this our riset that manufacturing companies in that year are likely to be more concerned or careful the nature of industry that has a significant impact, this will affect the sustainability of the business in the future.

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Tommy and Fenny Marietza. "Pengaruh Kesulitan Keuangan, Kondisi Industri Dan Pergantian Auditor Terhadap Kecurangan Laporan Keuangan." JRB-Jurnal Riset Bisnis 5, no. 2 (April 30, 2022): 154–67. http://dx.doi.org/10.35814/jrb.v5i2.2802.

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This study aims to examine the effect financial distress, nature of industry and change in auditor on fraudulent financial reporting. The population in this study were all manufacturing companies listed on the Indonesia Stock Exchange in 2015-2019. The sample in this study is manufacturing companies that have reported the company's annual report. The analytical tool used in this study is SPSS version 25. The results showed that there was a negative influence between financial distress and fraudulent financial reporting and found no influence between nature of industry and change in auditor on fraudulent financial reporting. This research provides information about the worse the company’s financial condition can be the higher probability of the company committing fraudulent financial reporting. So that it becomes a consideration for companies in making policies to avoid the occurrence of fraudulent financial reporting. Keywords : Financial Distress, Nature of Industry, Change in Auditor, Fraudulent Financial Reporting

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Sanjaya, Irvan, Suyanto Suyanto, and Gustin Padwa Sari. "PENGARUH KEPEMILIKAN SAHAM EKSEKUTIF, CEO EDUCATION DAN PERGANTIAN AUDITOR TERHADAP KECURANGAN LAPORAN KEUANGAN PADA PERUSAHAAN BUMN (STUDI EMPIRIS PADA PERUSAHAAN BUMN YANG TERDAFTAR DI BEI)." Jurnal Akuntansi AKTIVA 2, no. 1 (October 13, 2021): 87–94. http://dx.doi.org/10.24127/akuntansi.v2i1.902.

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Анотація:

This study aimed to examine the factors that influenced the fraudulent financial statements of state-owned companies (BUMN) on the Indonesia Stock Exchange. The factors that influenced the fraudulent financial statements of state-owned companies on the Indonesia Stock Exchange were executive share ownership, CEO education and auditor changes. This study used a quantitative approach. The population in this study were 25 state-owned companies in the Indonesia Stock Exchange. The sampling technique used purposive sampling method with certain criteria in order to obtain a sample of 24 state-owned companies. The data in this study were analyzed using the help of IBM SPSS version 25 by testing multiple linear regression analysis. The results of this study indicated that share ownership partially affected the fraudulent financial statements of BUMN companies. Meanwhile, the results of CEO education and replacement of auditors partially had no effect on fraudulent financial statements of BUMN companies. As well as executive share ownership, CEO education and replacement of auditors simultaneously affected the fraud in the financial statements of BUMN companies.

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I Kadek Pebri Artana, I Putu Gede Diatmika, and Anantawikrama Tungga Atmadja. "The Influence of Auditor Opinion, Company Size, External Pressure on Fraud Financial Reporting with Industrial Conditions as Intervening Variables." International Journal of Social Science and Business 7, no. 1 (January 22, 2023): 208–15. http://dx.doi.org/10.23887/ijssb.v7i1.57651.

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Анотація:

All manufacturing companies are competing to give the impression that people will not choose similar alternative products other than the company itself, so the company must have a strategy and characteristics that make the company increasingly known to the wider community. This study aims to analyze the influence of auditor opinion, company size, and external pressure on fraudulent financial reporting, by considering industry conditions as a mediating variable in manufacturing companies listed on the Indonesia Stock Exchange during the 2017-2021 period. The study population was 25 companies and the study sample consisted of 22 companies, with targeted non-probability sampling techniques. The results showed that auditors' opinions negatively affected fraudulent financial reporting, while company size negatively impacted fraudulent financial reporting. Meanwhile, external pressures have had a positive impact on fraudulent financial reporting. In addition, industry conditions can mediate the relationship between auditors' judgments and fraudulent financial reporting. However, the current state of the industry shows no link between company size and fraudulent financial reporting. The implications of this study emphasize the importance of proper internal supervision and control by companies to prevent and overcome the risk of financial reporting fraud, as well as the importance of strict and credible auditor supervision, and more careful attention to industry conditions that affect the level of financial reporting fraud.

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Більше джерел

Дисертації з теми "FRAUDULENT COMPANIES"

Mohamed, Yusof Khairusany. "Fraudulent financial reporting : an application of fraud models to Malaysian public listed companies." Thesis, University of Hull, 2016. http://hydra.hull.ac.uk/resources/hull:14393.

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Анотація:

There have been great concerns among stakeholders on how fraudulent financial reporting (FFR) can affect the reputation of public-listed companies (PLCs). The post Enron era has witnessed many FFR cases around the globe. FFR has impacted many countries around the world including Malaysia, the focus of this thesis. FFR not only causes significant ethical concerns to both individuals and companies but also involves a great amount of financial losses. A survey conducted by KPMG (2014) involving Chief Executives in Malaysian PLCs between January 2010 and December 2013 has found that 26% of respondents who experienced fraud were able to state the estimate of fraud losses experienced, which amounted to RM 2.41 million (≈ USD 0.72 million) on average. Thus, FFR is a major concern for the two primary regulators of the capital markets in Malaysia; Bursa Malaysia and Securities Commission Malaysia (SC). Both authorities continue to refine the parameters that help to ensure rigorous surveillance over Malaysian PLCs (Danial et al, 2014). Effective anti-fraud programmes which include the ability to predict the likelihood of FFR among Malaysian PLCs continue to be important not only for regulators, but also to the nation. Therefore, this research examines suitable determinants of the likelihood of FFR among Malaysian PLCs based on the fraud-risk factors identified in the Fraud Models [i.e. Fraud Triangle Model (Cressey, 1953), the Fraud Diamond Model (Wolfe & Hermanson, 2004) and Crowe’s Fraud Pentagon Model (Crowe, 2011)]. Based on previous literature on FFR and the Fraud Models, this research has identified five predeveloped hypotheses and ten pre-developed sub-hypotheses. Semi-structured interviews were undertaken to explore relevant fraud-risk factors from these predeveloped hypotheses and sub-hypotheses in the Malaysian context. Additionally, interview results have also suggested measurable fraud-risk factors as Malaysian specific results, which have not been tested before. These factors are ignorance and greed. Then, these factors were statistically tested in quantitative analyses (i.e. descriptive statistics and binomial logistic regression analysis). Utilising crosssectional data series, which involve 160 Malaysian PLCs (45 fraudulent PLCs and 115 non-fraudulent PLCs) for a 10-year period (from 2004 to 2013), this research examines sixteen proxy variables on seven hypotheses and fourteen sub-hypotheses. Ultimately, based on panel data models of binomial logistic regression analysis, this research has found a new fraud model with suitable fraud-risk factors that could fit current business environment and corporate governance culture in Malaysia. In short, utilising a mixed-method design, this research has explored a new perspective in suggesting suitable fraud-risk factors to predict the likelihood of FFR among Malaysian PLCs.

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Ajlouni, Leith. "Directors' duties and the protection of creditors' interest : an examination of directors' duties to creditors of financially troubled companies with the view of expanding the scope of directors' fiduciary duties to include the interests of creditors of c." Thesis, University of Reading, 2002. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.250594.

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Hackenbrack, Karl Edward. "Assessing a company's exposure to fraudulent financial reporting : implications of seemingly irrelevant evidence." The Ohio State University, 1988. http://rave.ohiolink.edu/etdc/view?acc_num=osu1272458495.

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GUPTA, SONALI. "CLASSIFYING FRAUDULENT COMPANIES USING ML ALGORITHM IN PYTHON." Thesis, 2021. http://dspace.dtu.ac.in:8080/jspui/handle/repository/19186.

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This paper is a case study of visiting an external audit company to explore the usefulness of machine learning algorithms for improving the quality of an audit work. Annual data of 777 firms from 14 different sectors are collected. With the appearance of tremendous growth of financial fraud cases, machine learning will play a big part in improving the quality of an audit field work in the future Purpose: The goal of the research is to help the auditors by building a classification model that can predict the fraudulent firm on the basis of the present risk factors and historical risk factors. The information about the sectors and the counts of firms are listed respectively as Irrigation (114), Public Health (77), Buildings and Roads (82), Forest (70), Corporate (47), Animal Husbandry (95), Communication (1), Electrical (4), Land (5), Science and Technology (3), Tourism (1), Fisheries (41), Industries (37), Agriculture (200). Methodology/Approach: The machine learning algorithms like Random Forest Classifier and Logistic regression are used in this project to classify the fraudulent firms.The exploratory data analysis is done using libraries of Python like matplotlib and plotly. Research Limitations: The dataset is one year non-confidential data in the year 2015 to 2016 of firms is collected from the Auditor Office of India to build a predictor for classifying suspicious firms. Value: To help the auditors by building a classification model that can predict the fraudulent firm on the basis the present and historical risk factors.

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Chen, Tien Hui, and 甄典蕙. "Building Fraudulent Financial Statement Detecting Model: Evidence from China Listed Companies." Thesis, 2015. http://ndltd.ncl.edu.tw/handle/f82cs6.

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碩士
國立政治大學
會計學系
104
Due to the severe impacts caused by fraudulent financial reporting, securities regulatory commissions in most countries put much emphasis on maintaining the order of the capital markets and protecting the investors’ interests. In order to realize the factors of financial statement fraud, especially for China listed companies, and build the detecting model for the financial statements users, I select some listed companies punished by the government during the period 2007-2014 as the samples in this dissertation. Then, I use logistic regression model to test which variables are significant to fraudulent financial reporting, and the results show that the discretionary revenue and Z"-Score do not have impact on it. On the contrary, the percentage of independent directors, pressure from avoiding being “ST”, inventory turnover, accounts receivable turnover, and percentage of income from main operation are significantly relevant to fraudulent financial reporting. Moreover, when including these significant variables in the detecting model, the accuracy of the model can up to 53.31 percent.

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Yu-PuHung and 洪于普. "A Study of Civil Liabilities for Fraudulent Financial Statements of Public Companies: Focusing upon the Securities Regulation in the Mainland China, Taiwan and the United States." Thesis, 2014. http://ndltd.ncl.edu.tw/handle/qd429a.

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碩士
國立成功大學
法律學系
102
This research paper presents an introduction and an explanation of the theoretical and practical viewpoints on the civil legal responsibility of making inauthentic financial report. It begins by introducing and explaining the problem of inauthentic financial reports in Taiwan, United States, and Mainland China. The paper then formulates conclusions and suggestions base on the legal system of the United States, including the opinions on the court practices.

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Петушенко, Д. С. "Діагностика фінансового стану та загрози банкрутства підприємства ТОВ «ПОЛЮС ТРЕЙД»". Thesis, 2018. http://dspace.oneu.edu.ua/jspui/handle/123456789/9057.

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Метою роботи є вивчення фінансових аспектів подолання потенційного банкрутства.
Graduate thesis consists of three parts. Object of study is a process of potential bankruptcy overcoming using the case of Polus Trade LLC. Theoretic basis of bankruptcy, its essence and place in the company are discussed in the thesis. The analyses of key indicators of financial work and diagnostic possibilities of potential bankruptcy of Polus Trade LLC were done. Recommendations regarding implementation of tricks complex of crisis management system of Polus Trade LLC were provided and internal reserves for overcoming the bankruptcy causes of Polus Trade LLC were define.

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Книги з теми "FRAUDULENT COMPANIES"

Beasley, Mark S. Fraudulent financial reporting: 1998-2007: An analysis of U.S. public companies. [Almere, Netherlands]: COSO, Committee of Sponsoring Organizations of the Treadway Commission, 2010.

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Lun gu feng you xian gong si zhai quan ren zhi bao hu. Taibei Shi: Wu nan tu shu chu ban gong si, 1988.

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Lun gu feng you xian gong si zhai quan ren zhi bao hu. Taibei Shi: Wu nan tu shu chu ban gong si, 1988.

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American Bar Association. Section of Real Property, Probate, and Trust Law., ed. "Peas, porridge, hot"--LLCs, Ps, LPs, LLPs, and creditors: Sunday, August 6, 1995, Chicago, Illinois. Chicago, Ill: American Bar Association, Section of Real Property, Probate, and Trust Law, 1995.

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Peter, Henry. L' action révocatoire dans les groupes de sociétés. Bâle: Francfort-sur-le-Main, 1990.

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Commerce, United States Congress House Committee on Energy and. Prevention of Fraudulent Access to Phone Records Act: Report (to accompany H.R. 4943) (including cost estimate of the Congressional Budget Office). [Washington, D.C: U.S. G.P.O., 2006.

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United States. Congress. House. Committee on Energy and Commerce. Prevention of Fraudulent Access to Phone Records Act: Report (to accompany H.R. 4943) (including cost estimate of the Congressional Budget Office). [Washington, D.C: U.S. G.P.O., 2006.

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Prevention of Fraudulent Access to Phone Records Act: Report (to accompany H.R. 4943) (including cost estimate of the Congressional Budget Office). [Washington, D.C: U.S. G.P.O., 2006.

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United States. Congress. House. Committee on Government Operations. Government Information, Justice, and Agriculture Subcommittee. Fraudulent customer acquisition practices in the long distance telephone industry: Hearing before the Government Information, Justice, and Agriculture Subcommittee of the Committee on Government Operations, House of Representatives, One Hundred First Congress, second session, October 17, 1990. Washington: U.S. G.P.O., 1991.

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Kazakova, Nataliya. Internal audit of estimated reserves and liabilities as a method for diagnosing corporate risks. ru: INFRA-M Academic Publishing LLC., 2020. http://dx.doi.org/10.12737/1089678.

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Анотація:

The monograph is devoted to the study of methods of diagnostics and control of corporate risks associated with the formation and use of estimated reserves and liabilities in commercial organizations. The research results are aimed at creating a corporate system for identifying and controlling corporate risks using estimated reserves and estimated liabilities. The methodological recommendations offered by the authors on verification of accrued expenses allow us to identify the risks of inefficient use of expenses, including fraudulent actions. The methodological tools are supplemented with empirical materials obtained during testing of the internal audit methodology in industrial organizations, audit companies, as well as when performing research work. It will be useful for researchers, researchers, teachers, applicants for scientific degrees, and can also be used in the system of additional professional education, advanced training, for self-development of management personnel of financial and economic services in business and government structures.

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Частини книг з теми "FRAUDULENT COMPANIES"

Spitzley, Lee. "Incremental Information Disclosure in Qualitative Financial Reporting: Differences Between Fraudulent and Non-fraudulent Companies." In Terrorism, Security, and Computation, 181–96. Cham: Springer International Publishing, 2021. http://dx.doi.org/10.1007/978-3-030-54383-9_10.

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Shu, Wuyou, Tianxi He, Xinghan Li, and Yuhao Gong. "Validity of Fraud Detection Models on Fraudulent US-listed Chinese Companies." In Proceedings of the 2022 4th International Conference on Economic Management and Cultural Industry (ICEMCI 2022), 1759–81. Dordrecht: Atlantis Press International BV, 2023. http://dx.doi.org/10.2991/978-94-6463-098-5_199.

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Shnier, Adrienne. "Fraudulent Misrepresentation and Fraudulent Concealment in Products Liability in Tort Law in Canada: The Special Relationship Between Drug Companies and Consumers in the Context of the Fraudulent Misrepresentation and Fraudulent Concealment of Data." In Accounting, Finance, Sustainability, Governance & Fraud: Theory and Application, 161–215. Singapore: Springer Singapore, 2020. http://dx.doi.org/10.1007/978-981-15-1424-1_9.

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Saifudin, Desy Rahmania, and Dyah Nirmala Arum Janie. "Using diamond fraud analysis to detect fraudulent financial reporting of Indonesian pharmaceutical and chemical companies." In Facing Global Digital Revolution, 161–64. Boca Raton : CRC Press, Taylor & Francis Group, [2020] | “Proceedings of the 1st International Conference on Economics, Management, and Accounting (BES 2019), July 10, 2019, Semarang, Indonesia”--Title page.: Routledge, 2020. http://dx.doi.org/10.1201/9780429322808-38.

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Cárdenas, Erick Rincón, and Valeria Martinez Molano. "Business Registration Data as the Best Vehicle to Achieve KYC and AML for Business." In AIDA Europe Research Series on Insurance Law and Regulation, 297–316. Cham: Springer International Publishing, 2022. http://dx.doi.org/10.1007/978-3-030-85817-9_13.

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AbstractTo achieve the corporate purpose of a company, it is necessary to follow the regulations that exist in its respective sector, which include not only the adoption of policies and protocols, but also the prevention of fraudulent activities, which can be done through a sufficient knowledge of the customer. It is of greater relevance in the case of insurance companies, which must sufficiently know their client, taking into account their transactions and activities, since the internal decisions that the company takes in relation to the risks it assumes are based on its own corporate governance policies.For this purpose, this chapter proposes the alternative of implementing RegTech tools through the adoption of a Single Business Registry. This registry contains all the required information from a company, including financial statements for the respective periods, which can be supplemented with records already existing in a country, as this would facilitate regulatory compliance.

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Zhu, Jinyu, and Simon S. Gao. "Fraudulent Financial Reporting: Corporate Behavior of Chinese Listed Companies." In Research in Accounting in Emerging Economies, 61–82. Emerald Group Publishing Limited, 2011. http://dx.doi.org/10.1108/s1479-3563(2011)0000011008.

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Baker, C. Richard. "Human and Social Perspectives in Information Technology." In Information Security and Ethics, 89–100. IGI Global, 2008. http://dx.doi.org/10.4018/978-1-59904-937-3.ch006.

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This chapter adds to the discussion of human and social perspectives in information technology by examining the existence and extent of fraudulent activities conducted through the Internet. The principal question addressed by this chapter is whether fraudulent activities perpetuated using the Internet constitute a new type of fraud, or whether they are classic forms of fraud appearing in a new medium. Three areas of fraud are investigated, namely: securities fraud, fraud in electronic commerce, and fraud arising from the rapid growth of Internet companies. The U.S. Securities and Exchange Commission (SEC) has cited more than 100 companies for committing securities fraud using the Internet. Actions prohibited under U.S. securities laws are now being conducted through the Internet, and the SEC has taken steps to suppress these frauds (SEC, 2001). The rapid growth of electronic commerce, and the natural desire on the part of consumers to feel secure while engaging in electronic commerce, has prompted the creation of mechanisms, such as web site seals and logos, to reduce concerns about fraudulent use of information. It is, however, questionable whether these mechanisms are effective in reducing fraud conducted through the Internet. A third potential area for fraud on the Internet involves the rapid growth of Internet companies, often with little economic substance and lacking in traditional managerial controls. This chapter seeks to examine areas with significant potential for fraud on the Internet and to assess implications of such activities for the management of information technology.

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Dănescu, Tatiana, Ionica Oncioiu, and Ioan Ovidiu Spătăcean. "Fraud Risk Management for Listed Companies' Financial Reporting." In Network Security and Its Impact on Business Strategy, 137–56. IGI Global, 2019. http://dx.doi.org/10.4018/978-1-5225-8455-1.ch008.

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Using accurate and reliable financial information is the primary condition for successful investments on a stock exchange. Nevertheless, some major corporate scandals broke out at the 21st century horizon and concluded with a major capital market crisis in confidence. Recent events have proved that Romanian capital market is no exception. All these unfortunate scandals had in common some ingredients, among which are a poor corporate governance, a lack of accountability, and misrepresentation of financial information. This chapter relates to the need of integrity in financial reporting process, as the basis for adequate, reliable, and comprehensive information used in decision making by investors in general, institutional investors in particular. The main focus is to review the characteristics of financial information in order to identify some patterns and depict an overview for sensitive areas that may be vulnerable to fraudulent behavior, such as fair value measurements, related party transactions, revenue recognition, provisions, or asset impairment (inventories and receivables).

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Jones, Lucy. "18. Company Law III Company Meetings, Shareholder Protection, and Liquidation of Companies." In Introduction to Business Law. Oxford University Press, 2017. http://dx.doi.org/10.1093/he/9780198766261.003.0018.

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This chapter discusses the different types of company meetings and how meetings are convened and managed. It examines the different types of resolutions that may be made by shareholders both at meetings and outside meetings, and the rights of shareholders to propose their own resolutions. It explains the difference between voting by a show of hands and voting by poll. It considers the protection given by law to minority shareholders. It discusses the meaning of insider dealing and market abuse and the penalties they attract. The chapter concludes with a discussion of methods by which a company can be wound up and the meaning of wrongful and fraudulent trading.

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Cordray, Richard. "A Powerful Force for Good." In Watchdog, 72–88. Oxford University Press, 2020. http://dx.doi.org/10.1093/oso/9780197502990.003.0006.

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Robust law enforcement is crucial to a fair market. Companies that lie, cheat, or steal take advantage of consumers and the honest companies that they compete against. Congress gave the Consumer Financial Protection Bureau two powerful tools to combat fraudulent, deceptive, and abusive practices by big banks and financial predators. One was the authority to bring public enforcement actions against corporate violators, and the other was to send supervisory teams into the companies themselves, to inspect and monitor how they treat consumers. This chapter tells how the bureau developed and combined these tools and then used them to put over $12 billion back in the pockets of consumers who had been wronged. It also discusses how the bureau used supervisory oversight and enforcement actions to prevent or halt systematic ongoing abuses such as deceptive marketing of credit card add-on products and discriminatory auto lending.

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Тези доповідей конференцій з теми "FRAUDULENT COMPANIES"

Harmati, I., G. Kovacs, B. Kiss, G. Vamos, and J. Fodor. "Control list generation to reveal fraudulent customers for electricity provider companies." In 2012 20th Mediterranean Conference on Control & Automation (MED 2012). IEEE, 2012. http://dx.doi.org/10.1109/med.2012.6265644.

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Yonghong Zhong and Zheng Li. "Rough sets theory for Chinese-listed companies’ fraudulent financial reporting predictions." In 2008 3rd International Conference on Intelligent System and Knowledge Engineering (ISKE 2008). IEEE, 2008. http://dx.doi.org/10.1109/iske.2008.4731058.

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Yue, Dianmin, Xiaodan Wu, Nana Shen, and Chao-Hsien Chu. "Logistic Regression for Detecting Fraudulent Financial Statement of Listed Companies in China." In 2009 International Conference on Artificial Intelligence and Computational Intelligence. IEEE, 2009. http://dx.doi.org/10.1109/aici.2009.421.

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Andrade, João Paulo A., Leonardo S. Paulucio, Thiago M. Paixão, Rodrigo F. Berriel, Teresa Cristina Janes Carneiro, Raphael V. Carneiro, Alberto F. De Souza, Claudine Badue, and Thiago Oliveira-Santos. "A Machine Learning-based System for Financial Fraud Detection." In Encontro Nacional de Inteligência Artificial e Computacional. Sociedade Brasileira de Computação - SBC, 2021. http://dx.doi.org/10.5753/eniac.2021.18250.

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Companies created for money-laundering or as a means for taxevasion are harmful to the country's economy and society. This problem is usually tackled by governmental agencies by having officials to pore over companies' financial data and to single out those that exhibit fraudulent behavior. Such work tends to be slow-paced and tedious. This paper proposes a machine learning-based system capable of classifying whether a company is likely to be involved in fraud or not. Based on financial and tax data from various companies, four different classifiers – k-Nearest Neighbors, Random Forest, Support Vector Machine (SVM), and a Neural Network – were trained and then used to indicate fraud. The best-performing model achieved a macro-averaged F1-score of 92.98% with the Random Forest.

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Sangkala, Masnawaty, and Nurhidaya Safitri. "Pentagon Fraud Analysis in Detecting Fraudulent Financial Statements in Pharmaceutical Companies Listed on the Indonesia Stock Exchange (IDX)." In International Conference on Social, Economics, Business, and Education (ICSEBE 2021). Paris, France: Atlantis Press, 2022. http://dx.doi.org/10.2991/aebmr.k.220107.040.

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BUTOI, Florian-Cosmin. "Study on Cyber-Attacks Based on E-mails." In International Conference on Cybersecurity and Cybercrime. Romanian Association for Information Security Assurance, 2014. http://dx.doi.org/10.19107/cybercon.2014.10.

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A particularly dangerous and now common type of spam known as "Phishing” attempts to trick recipients into revealing personal and sensitive data, such as passwords, login ID’s, financial information or social security numbers. Recipients are directed to counterfeit and fraudulent websites that are exact duplicates of well-known and respected companies such as eBay, PayPal or large banking institutions and prompted to enter account information. This white paper addresses current issues associated with phishing scams and argues the most probable and likely direction phishing scams will follow in the future. Recommended safe user guidelines are included to help protect users from both current and future phishing attacks.

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Nugroho, Arief Himmawan Dwi, Alfasadun, Muhammad Ardinata, and Rofidah Yunita Ambarsari. "The Effectiveness of Pentagon Fraud in Detecting Fraudulent Financial Reporting: Using the Beneish Model in Manufacturing Companies on the Indonesia Stock Exchange." In The 3rd International Conference on Banking, Accounting, Management and Economics (ICOBAME 2020). Paris, France: Atlantis Press, 2020. http://dx.doi.org/10.2991/aebmr.k.210311.078.

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Liodorova, Julija, and Irina Voronova. "Z-score and P-score for bankruptcy fraud detection: a case of the construction sector in Latvia." In Contemporary Issues in Business, Management and Economics Engineering. Vilnius Gediminas Technical University, 2019. http://dx.doi.org/10.3846/cibmee.2019.029.

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To protect investment and ensure repayment of payables, recent studies have focused on identifying the relationships between company bankruptcy and internal fraud. The P-score model that is based on the most popular Altman Z-score model has been developed to indicate the manipulation of financial statements. Purpose of the study is to determinate the accuracy and the feasibility of P-score and Z-score models to detect fraudulent bankruptcy in regional conditions, based on reports of the Latvian construction companies that failed due to fraud, and during the verification of other known data. Research methodology is based on the background studies of P-score testifying, applying this approach to the Latvian condition. The present study analyzes the behaviour of the two models in identifying distress and fraud. To testify the results of the study, the authors use the financial analysis methods, comparison, statistical and quantitative research methods. Findings have shown the possibility of using the P-score and Z-score technique for bankruptcy fraud detection at the Latvian companies, based on the construction sector samples. The accuracy of the method is above 80%. Research limitations – acquisition a large amount of data on companies that are in the process of analytical studies on the recognition of their insolvency and having signs of fraud is not possible due to the confidentiality of information. Practical implications – the results of the study may be applicable to the audit of the company, investment reliability assessment, partnership evaluation and economic examination to detect fraud. Originality/Value of the study is the first test of practical implication of P-score model in Latvia and the Baltic countries on the samples of small and medium-sized construction companies. The authors propose improving the coefficients of the P-score model taking into account the requirements for financial statements in Latvia

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Handoko, Bambang Leo, and Jessica Olivia. "The Effect of Corporate Governance Mechanism on Fraudulent Financial Reporting in the Food and Beverages Subsector of Manufacturing Companies Listed in Indonesian Stock Exchange." In ICEME 2022: 2022 13th International Conference on E-business, Management and Economics. New York, NY, USA: ACM, 2022. http://dx.doi.org/10.1145/3556089.3556108.

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Utami, Evy Rahman, and Nandya Octanti Pusparini. "The Analysis Of Fraud Pentagon Theory And Financial Distress For Detecting Fraudulent Financial Reporting In Banking Sector In Indonesia (Empirical Study Of Listed Banking Companies On Indonesia Stock Exchange In 2012-2017)." In Proceedings of the 5th International Conference on Accounting and Finance (ICAF 2019). Paris, France: Atlantis Press, 2019. http://dx.doi.org/10.2991/icaf-19.2019.10.

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