Multisource Evidence Theory‐Based Fraud Risk Assessment of China’s Listed Companies

2021 ◽  
Author(s):  
Shi Qiu ◽  
Yuansheng Luo ◽  
Hongwei Guo
Keyword(s):  
Risk Assessment ◽  
Evidence Theory ◽  
Listed Companies ◽  
Fraud Risk

scholarly journals Impact of Fraud Preventive Measures on Good Corporate Governance

2020 ◽  
Vol 4 (1) ◽  
pp. 35
Author(s):  
Ali Rehman ◽  
Fathyah Hashim
Keyword(s):  
Risk Assessment ◽  
Corporate Governance ◽  
Preventive Measures ◽  
Listed Companies ◽  
Fraud Risk ◽  
Good Corporate Governance ◽  
Forensic Accounting ◽  
The Impact ◽  
Preventive Role

This study seeks to understand the impact of fraud preventive measures on good corporate governance within Omani public listed companies. Fraud preventive measures are considered as fraud risk assessment and preventive role of forensic accounting. This study also proposed that preventive role of forensic accounting mediates the relationship between fraud risk assessment and good corporate governance. Unit of analysis is public listed companies in Oman. This study utilized census sampling with quantitative cross sectional study. PLS-SEM was employed for the data and result analysis. Results suggest that, fraud risk assessment does not have significant impact on good corporate governance; whereas, preventive role of forensic accounting has significant impact on good corporate governance and it is also mediating between fraud risk assessment and good corporate governance. This study can assist regulators and policy makers towards inclusion of forensic accounting as permanent and compulsory component of the codes of corporate governance. Moreover, it is highly recommended for organizations to have in-house antifraud activity which can support and enhance good corporate governance. This study identifies forensic accounting as in-house preventive measure activity which can be available within an organization and working as governance management. This preventive role of forensic accounting is not explored before especially in the Omani market.

scholarly journals Forensic Accounting Knowledge and Mindset on Task Performance Fraud Risk Assessment

2014 ◽  
Vol 9 (9) ◽  
Author(s):  
Oluwatoyin Muse Johnson Popoola ◽  
Ayoib Che Ahmad ◽  
Rose Shamsiah Samsudin
Keyword(s):  
Risk Assessment ◽  
Task Performance ◽  
Fraud Risk ◽  
Forensic Accounting

On the Use of Checklists in Auditing: A Commentary

2014 ◽  
Vol 8 (1) ◽  
pp. C1-C25 ◽  
Author(s):  
J. Efrim Boritz ◽  
Lev M. Timoshenko
Keyword(s):  
Risk Assessment ◽  
Experimental Studies ◽  
Risk Assessments ◽  
Cue Combination ◽  
Assessment Task ◽  
Fraud Risk ◽  
Red Flag ◽  
Application Methods ◽  
Effective Use ◽  
Fraud Risk Assessments

SUMMARYExperimental studies concerning fraud (or “red flag”) checklists often are interpreted as providing evidence that checklists are dysfunctional because their use yields results inferior to unaided judgments (Hogan et al. 2008). However, some of the criticisms leveled against checklists are directed at generic checklists applied by individual auditors who combine the cues using their own judgment. Based on a review and synthesis of the literature on the use of checklists in auditing and other fields, we offer a framework for effective use of checklists that incorporates the nature of the audit task, checklist design, checklist application, and contextual factors. Our analysis of checklist research in auditing suggests that improvements to checklist design and to checklist application methods can make checklists more effective. In particular, with regard to fraud risk assessments, customizing checklists to fit both client circumstances and the characteristics of the fraud risk assessment task, along with auditor reliance on formal cue-combination models rather than on judgmental cue combinations, could make fraud checklists more effective than extant research implies.

scholarly journals Public Safety Risk Assessment of Power Investment Project Based on Fuzzy Set and DS Evidence Theory

2020 ◽  
Vol 143 ◽  
pp. 02009
Author(s):  
Tai-hua Yang ◽  
Jing Qin ◽  
Zhi-xiang Li
Keyword(s):  
Risk Assessment ◽  
Fuzzy Set ◽  
Public Safety ◽  
Evidence Theory ◽  
Investment Project ◽  
Public Security ◽  
Risk Level ◽  
Security Risk ◽  
Safety Risk ◽  
Assessment Index

In recent years, the international situation has become more and more complex, and the regional conflicts have been escalating, and the risks of overseas public security have been increasing. Based on the four types of public security events, a public safety risk assessment index system of "one belt and one road" electric power investment project is established. Combining the Bayesian network model, and using fuzzy set and DS evidence theory, the public security risk level of the “Belt and Road” countries can be this method has been effectively verified and put forward countermeasures by an example.

scholarly journals Fraud risk assessment within blockchain transactions

2019 ◽  
Vol 51 (2) ◽  
pp. 443-467 ◽  
Author(s):  
Pierre-O. Goffard
Keyword(s):  
Risk Assessment ◽  
Probability Distribution ◽  
Head Start ◽  
Counting Processes ◽  
The Public ◽  
Fraud Risk ◽  
The One

AbstractThe probability of successfully spending twice the same bitcoins is considered. A double-spending attack consists in issuing two transactions transferring the same bitcoins. The first transaction, from the fraudster to a merchant, is included in a block of the public chain. The second transaction, from the fraudster to himself, is recorded in a block that integrates a private chain, exact copy of the public chain up to substituting the fraudster-to-merchant transaction by the fraudster-to-fraudster transaction. The double-spending hack is completed once the private chain reaches the length of the public chain, in which case it replaces it. The growth of both chains are modelled by two independent counting processes. The probability distribution of the time at which the malicious chain catches up with the honest chain, or, equivalently, the time at which the two counting processes meet each other, is studied. The merchant is supposed to await the discovery of a given number of blocks after the one containing the transaction before delivering the goods. This grants a head start to the honest chain in the race against the dishonest chain.

Application of the Evidence Theory in the Safety Evaluation of Tower Cranes

2012 ◽  
Vol 446-449 ◽  
pp. 2162-2167
Author(s):  
Su Ping Huang
Keyword(s):  
Risk Assessment ◽  
Index System ◽  
Safety Management ◽  
Evidence Theory ◽  
Safety Evaluation ◽  
Safety Risk ◽  
Assessment Index ◽  
Assessment Index System ◽  
Improved Algorithm

The safety management of tower cranes is a systematic engineering. Focused on the complexity and uncertainty of the safety evaluation of tower cranes, D-S evidence theory is applied to evaluate the the safety conditions of tower cranes in service, the safety risk assessment index system of tower cranes is built and the specific and improved algorithm of the evidence theory is given. through example calculation, this method is proved is feasible, effective and applicable in the safety evaluation of tower cranes.

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