scholarly journals ADVANCED FORENSIC METHODS TO DETECT FRAUD

2021 ◽  
pp. 66-73
Author(s):  
Julija Liodorova ◽  
Irina Voronova ◽  
Ruta Shneidere
Keyword(s):  
Focus Group ◽  
Qualitative Analysis ◽  
Mathematical Models ◽  
Fraud Detection ◽  
Financial Statements ◽  
Structured Interviews ◽  
Forensic Accounting ◽  
Fraudulent Financial Statements

The aim of the article is to study forensic accounting methods to detect fraud in financial statements. A taxonomy of forensic analytics methods is proposed and a generalization of seven mathematical models for detecting fraud recommended by forensic accounting experts and practitioners is provided, allowing for the detection of fraudulent financial statements before it is too late. The authors’ qualitative analysis of evaluating fraud detection models is based on data from semi-structured interviews conducted in the focus group of forensic accountants, investigators, and prosecutors.

scholarly journals Kecurangan Dalam Laporan Keuangan “Menguji Teori Froud Triangle”

2018 ◽  
Vol 19 (1) ◽  
pp. 77
Author(s):  
Langgeng Prayitno Utomo
Keyword(s):  
Logistic Regression ◽  
Fraud Detection ◽  
Financial Statements ◽  
External Pressure ◽  
Fraud Triangle ◽  
Triangle Theory ◽  
Fraudulent Financial Statements

This study aims to examine the factors that affect the fraudulent financial statements of the company. Fraud detection of financial statements using fraud triangle theory. Based on the theory of fraud triangle there are three factors: pressure, opportunity, and rationalization are used as parameters to detect fraud. The sample of this study used 44 companies in 3 years of observation, where the company is divided into companies that are indications of fraud and not by doing the analysis using the calculation of the underlying M-score, this study used logistic regression, the result that the indication of fraud in this study only can be obtained from external pressure factors on pressure variables and the effectiveness of monitoring on the opportunity variables, this study fails to establish influence in three factors at once ie pressure, opportunity, and rational

scholarly journals FRAUND DIAMOND DALAM MENDETEKSI KECURANGAN LAPORAN KEUANGAN

2018 ◽  
Vol 3 (2) ◽  
pp. 161
Author(s):  
Poppy Indriani
Keyword(s):  
Empirical Evidence ◽  
Financial Stability ◽  
Fraud Detection ◽  
Financial Statements ◽  
External Pressure ◽  
Financial Statement ◽  
Financial Statement Fraud ◽  
Audit Opinion ◽  
Fraudulent Financial Statements

Effect of Diamond Fraud in Financial Statement Fraud detection. This study aimed to get empirical evidence regarding the effectiveness of diamond fraud in detecting fraudulent financial statements. Variables - variables of diamond fraud is financial stability is proxied by ACHANGE, external pressure proxied with leverage, financial targets are proxied by the ROA, nature of industry proxied by inventory, ineffective monitoring proxied by BDOUT, audit opinion and change of directors. Financial statement fraud detection in this study using the F-score models. The results of this study indicate that external pressure, financial targets, ineffective monitoring, audit opinion and change of directors does not have influence in detecting fraudulent financial statements. While the financial stability and nature of industry to have an influence in detecting fraudulent financial statements.

Pengaruh Skeptisisme Profesional, Independensi, Dan Pengalaman Auditor Terhadap Kemampuan Auditor Mendeteksi Fraud

Liquidity ◽  
2018 ◽  
Vol 7 (1) ◽  
pp. 19-26
Author(s):  
Tio Revi Suganda ◽  
Sri Ambarwati ◽  
Tri Astuti
Keyword(s):  
Regression Analysis ◽  
Sampling Method ◽  
Linear Regression Analysis ◽  
Fraud Detection ◽  
Financial Statements ◽  
Multiple Linear Regression Analysis ◽  
Auditor Independence ◽  
Professional Skepticism ◽  
Analysis Technique ◽  
Fraudulent Financial Statements

Auditing is a process that aims to give an opinion on the fairness of the financial statements. In addition to give an opinion on the fairness of the financial statements, the auditor is also responsible for reporting the findings of fraudulent financial statements, if any. This study aimed to examine the effect of professional skepticism, independency, and experience towards fraud detection. This study was conducted on Kantor Badan Pengawasan Keuangan dan Pembangunan (BPKP). The sample that used are 45 auditors. The sample in this research was determined by purpossive sampling method. Data were collected using questionaires. Data analysis technique used is multiple linear regression analysis. Based on the analysis found that professional skepticism has a positive and significant effect on fraud detection, auditor independence has a positive and significant effect on fraud detection, and the auditor’s experiences have a positive and significant effect on fraud detection.  

scholarly journals A Qualitative Dual-Site Analysis of The Pharmacist Discharge Care (PHARM-DC) Intervention Using The CFIR Framework

2021 ◽  
Author(s):  
Logan Thomas Murry ◽  
Korey Kennelty ◽  
Michelle Keller ◽  
Joshua Pevnick ◽  
Jeffrey Schnipper
Keyword(s):  
Focus Group ◽  
Qualitative Analysis ◽  
Hospital Readmissions ◽  
Emergency Department Visits ◽  
Transitions Of Care ◽  
Structured Interviews ◽  
Administrative Roles ◽  
Team Members ◽  
Discharge Care ◽  
Study Team

Abstract Introduction: Older adults face several challenges when transitioning from acute hospitals to community-based care. The PHARMacist Discharge Care (PHARM-DC) intervention is a pharmacist-led Transitions of Care (TOC) program intended to reduce 30-day hospital readmissions and emergency department visits at two large hospitals. This study used the Consolidated Framework for Implementation Research (CFIR) framework to evaluate pharmacist perceptions of the PHARM-DC intervention.Methods: Intervention pharmacists and pharmacy administrators were purposively recruited by study team members located within each participating institution. Study team members located within each institution coordinated with two study authors unaffiliated with the institutions implementing the intervention to conduct interviews and focus groups remotely via telecommunication software. Interviews were recorded and transcribed, with transcriptions imported into NVivo for qualitative analysis. Qualitative analysis was performed using an iterative process to identify “a priori” constructs based on CFIR domains (intervention characteristics, outer setting, inner setting, characteristics of the individuals involved, and the process of implementation) and to create overarching themes as identified during coding.Results: In total, ten semi-structured interviews and one focus group were completed across both hospitals. At Site A, six interviews were conducted with intervention pharmacists and pharmacists in administrative roles. Also at Site A, one focus group comprised of five intervention pharmacists was conducted. At Site B, interviews were conducted with four intervention pharmacists and pharmacists in administrative roles. Three overarching themes were identified: PHARM-DC and Institutional Context, Importance of PHARM-DC Adaptability, and Recommendations for PHARM-DC Improvement and Sustainability. Increasing pharmacist support for technical tasks and navigating pharmacist-patient language barriers were important to intervention implementation and delivery. Identifying cost-savings and quantifying outcomes as a result of the intervention were particularly important when considering how to sustain and expand the PHARM-DC intervention.Conclusion: The PHARM-DC intervention can successfully be implemented at two institutions with considerable variations in TOC initiatives, resources, and staffing. Future implementation of PHARM-DC interventions should consider the themes identified, including an examination of institution-specific contextual factors such as the roles that pharmacy technicians may play in TOC interventions, the importance of intervention adaptability to account for patient needs and institutional resources, and pharmacist recommendations for intervention improvement and sustainability.

A design contribution to the entrepreneurial experience

2019 ◽  
Vol 2 (1) ◽  
Author(s):  
Juan David ROLDAN ACEVEDO ◽  
Ida TELALBASIC
Keyword(s):  
Product Development ◽  
Qualitative Analysis ◽  
Design Research ◽  
Recent Literature ◽  
Early Stage ◽  
Entrepreneurial Activity ◽  
Value Proposition ◽  
Structured Interviews ◽  
User Centric ◽  
Constant Growth

In recent history, different design approaches have been entering fields like management and strategy to improve product development and service delivery. Specifically, entrepreneurship has adopted a user-centric mindset in methodologies like the business canvas model and the value proposition canvas which increases the awareness of the users’ needs when developing solutions. What happens when a service design approach is used to understand the entrepreneurs’ experience through the creation of their startups? Recent literature suggests that entrepreneurial activity and success is conditioned by their local entrepreneurship ecosystem. This study investigates the Entrepreneurship Ecosystem of Medellín, Colombia - an ecosystem in constant growth but that lacks qualitative analysis. The sample consists of 12 entrepreneurs in early-stage phase. The data was gathered with two design research methods: Cultural Probes and Semi-structured interviews. The analysis of the information collected facilitated the development of 4 insights about the entrepreneurs and an experience map to visualise and interpret their journey to create a startup. The results of this study reflected the implications of the ecosystem, the explanation of the users’ perceptions and awareness and propose a set of ideas to the local government to improve the experience of undertaking a startup in Medellín.

Corporate Governance and Fraudulent Financial Statements in Indonesia’s Local Government

2017 ◽  
Vol 1 (1) ◽  
pp. 63-73
Author(s):  
Halim Dedy Perdana ◽  
Sri Suranta ◽  
Santoso Tri Hananto ◽  
Christiyaningsih Budiwati
Keyword(s):  
Corporate Governance ◽  
Local Government ◽  
Financial Statements ◽  
Fraudulent Financial Statements

scholarly journals Telehealth sounds a bit challenging, but it has potential: participant and physiotherapist experiences of gym-based exercise intervention for Achilles tendinopathy monitored via telehealth

2021 ◽  
Vol 22 (1) ◽  
Author(s):  
F. Hasani ◽  
P. Malliaras ◽  
T. Haines ◽  
S. E. Munteanu ◽  
J. White ◽  
...  
Keyword(s):  
Focus Group ◽  
Thematic Analysis ◽  
Exercise Intervention ◽  
Achilles Tendinopathy ◽  
Interpretive Description ◽  
Structured Interviews ◽  
Potential Participant ◽  
Delivery Of Care ◽  
Exercise Interventions ◽  
Inductive Thematic Analysis

Abstract Background Although telehealth is becoming more popular for delivery of care for individuals with musculoskeletal pain, to our knowledge telehealth has not been used to manage Achilles tendinopathy. This research aimed to explore the experience of participants and physiotherapists with gym-based exercise interventions for Achilles tendinopathy monitored via videoconference. Methods A qualitative, interpretive description design was performed using semi-structured interviews (8 participants) and a focus group (7 physiotherapists). Participants and physiotherapists were interviewed about their experiences of the use of telehealth during a gym-based exercise intervention incorporating different calf load parameters for Achilles tendinopathy. We employed an inductive thematic analysis approach to analyse the data. Results Three themes identified from both participants and physiotherapists included i) acceptability of telehealth; ii) enablers to adherence with telehealth; and iii) barriers to adherence with telehealth. Two extra themes arose from participants regarding adherence with gym-based exercise, including enablers to adherence with the exercise intervention, and barriers to adherence with the exercise intervention. Both participants and physiotherapists expressed overall satisfaction and acceptability of telehealth monitoring of gym-based exercise. Conclusion Gym-based exercise intervention for Achilles tendinopathy involving weekly telehealth monitoring was acceptable to both participants and physiotherapists. Potential enablers and barriers were identified that may improve adherence to this type of intervention.

scholarly journals Detecting and Analyzing Fraudulent Patterns of Financial Statement for Open Innovation Using Discretization and Association Rule Mining

2021 ◽  
Vol 7 (2) ◽  
pp. 128
Author(s):  
Siriporn Sawangarreerak ◽  
Putthiporn Thanathamathee
Keyword(s):  
Association Rule ◽  
Open Innovation ◽  
Association Rule Mining ◽  
Financial Statements ◽  
Frequent Pattern ◽  
Financial Ratios ◽  
Rule Mining ◽  
Business Income ◽  
Fraudulent Financial Statements

Identifying fraudulent financial statements is important in open innovation to help users analyze financial statements and make investment decisions. It also helps users be aware of the occurrence of fraud in financial statements by considering the associated pattern. This study aimed to find associated fraud patterns in financial ratios from financial statements on the Stock Exchange of Thailand using discretization of the financial ratios and frequent pattern growth (FP-Growth) association rule mining to find associated patterns. We found nine associated patterns in financial ratios related to fraudulent financial statements. This study is different from others that have analyzed the occurrence of fraud by using mathematics for each financial item. Moreover, this study discovered six financial items related to fraud: (1) gross profit, (2) primary business income, (3) ratio of primary business income to total assets, (4) ratio of capitals and reserves to total debt, (5) ratio of long-term debt to total capital and reserves, and (6) ratio of accounts receivable to primary business income. The three other financial items that were different from other studies to be focused on were (1) ratio of gross profit to primary business profit, (2) ratio of long-term debt to total assets, and (3) total assets.

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