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Journal articles on the topic 'Model of predisposition to fraud'

Author: Grafiati

Published: 28 May 2022

Last updated: 31 July 2025

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1

Antwi, Paul, and Martin Otu Offei. "How does Victim Precipitation Theory explain Deviant Behaviours of Internet Romance Offenders? Gamer’s Perspective of Victim Precipitation." International Journal of Technology and Management Research 6, no. 2 (2021): 59–72. http://dx.doi.org/10.47127/ijtmr.v6i2.126.

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Internet romance fraud is a global canker with severe consequences to the victims ranging from significant financial loss, emotional trauma, to loss of life and property. The paper examines how internet romance offenders rationalize their deviant criminal behaviours and how these criminals use victim precipitation to commit internet romance fraud. The three dimensions of victim precipitation theory in this study are victim facilitation, victim provocation and victim openness. The research explains how internet romance offenders rationalize and justify their deviant behaviour. The data from thi

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Andini, Putri, Anava Nesia Santoso, Kezia Yokbeth Wilhelmina Danomira, Martdian Ratna Sari, and Noveri Maulana. "Pengembangan Model Prediktif Pendeteksi Financial Fraud Berdasarkan Fraud Model Theory." Journal of Management and Business Review 20, no. 3 (2023): 502–19. http://dx.doi.org/10.34149/jmbr.v20i3.583.

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Petrașcu, Daniela, Ioana Păcurariu, Bianca Cristina Ciocanea, and Cosmin Ioan Pițu. "Tax Evasion Between Tax Optimization at the Border of Legality, Tax Burden and Voluntary Compliance." Journal of Legal Studies 32, no. 6 (2023): 163–80. http://dx.doi.org/10.2478/jles-2023-0019.

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Abstract Tax evasion operates beyond the boundaries of the jurisdictions, it develops across borders, and the extent of tax fraud as a phenomenon is differentiated according to the aspects and the rigours of legislation, as well as according to the economic environment of each country in part. Regardless of the level of development of the country in which it manifests, the effects of the fiscal fraud are destructive, affecting both the state budget, as well as the financial resources of the offenders’ commercial partners. The fiscal fraud has negative effects over the economic market, and one

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4

O. B., Oyelakun,, Aderemi, A. A., Olayemi, O. O., Oyawoye, O. O., and Ibrahim, A. A. "Enhanced Financial Fraud Determinants: The CCODSI Model." African Journal of Accounting and Financial Research 8, no. 1 (2025): 205–17. https://doi.org/10.52589/ajafr-szrtxxw9.

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This paper aims to improve our understanding of why people commit fraud by building on existing theories. The paper looks at four popular models that explain why people commit fraud: the fraud triangle, the fraud diamond, the fraud MICE, and the fraud SCORE models. The authors believe these models need to be updated to better fit the increasing number and seriousness of fraud cases. By building on these existing theories, the authors create a new model to help us better understand the main reasons behind fraud. The authors found that the idea of integration of duty is a major factor that makes

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Vousinas, Georgios L. "Advancing theory of fraud: the S.C.O.R.E. model." Journal of Financial Crime 26, no. 1 (2019): 372–81. http://dx.doi.org/10.1108/jfc-12-2017-0128.

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Purpose This paper aims to elaborate on the theory of fraud by enhancing the existing theories behind the factors that force people to commit fraud. Design/methodology/approach The paper reviews the most commonly used and widely accepted models for explaining why people commit fraud – the fraud triangle, the fraud diamond, the fraud scale and the MICE model. The author argues that these models need to be updated to adapt to the current developments in the field and the ever-growing fraud incidents, both in frequency and severity, and builds on the theoretical background to create a new model s

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Iin Ardi Yanti, Riswan Riswan, and Aminah Aminah. "Financial Statement Fraud Model." International Journal of Economics, Business and Innovation Research 3, no. 02 (2024): 1–17. https://doi.org/10.63922/ijebir.v3i02.706.

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The fraud problem that occurred at PT Waskita Karya recently became the background of this research. The purpose of this study was to determine the effect of the independent board of commissioners and institutional ownership on financial statement fraud and the role of financial performance in mediating the effect of the independent board of commissioners and institutional ownership on financial statement fraud. A quantitative approach is used in this study with the population, namely BUMN companies, for the 2021–2022 period, and purposive sampling is used to select samples. The number of samp

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Indriyani Puspaningrum, Marsellisa Nindito, and Muhammad Yusuf. "Pengaruh Fraud Hexagon Model Terhadap Indikasi Financial Statement Fraud." Jurnal Riset Akuntansi 2, no. 3 (2024): 253–71. http://dx.doi.org/10.54066/jura-itb.v2i3.2254.

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The purpose of this study was to test and determine the effect of stimulus, opportunity, rationalization, capability, ego, and collusion on indications of financial statement fraud. This study uses purposive sampling in determining the sample with secondary data sources in the form of financial reports and annual reports of infrastructure companies listed on the Indonesia Stock Exchange (IDX) and the pages of each company during 2020 - 2022 with the final number of observations totaling 143 data. This study uses panel data regression analysis techniques in the Eviews 13 data processing applica

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Yulianti, Yulianti, Ratna Novita Sari, and Aprih Santoso. "Financial Statement Fraud Detection: The Hexagon Fraud Model Approach." Atestasi : Jurnal Ilmiah Akuntansi 7, no. 1 (2024): 674–86. http://dx.doi.org/10.57178/atestasi.v7i1.856.

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The purpose of this study is to examine the likelihood of financial statement fraud using the fraud hexagon model, including pressure (financial stability), opportunity (ineffective monitoring), rationalization (auditor change), capability (director change), arrogance (frequent CEO pictures), and conspiracy (connection with government projects) on financial statement fraud. The sample of this study is manufacturing companies listed on the Indonesian Stock Exchange from 2019 to 2021, with a total of 73 companies. The data was processed using SPSS 22 software. The results of this study indicate

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9

Ryo Takahashi, Haruto Nishimura, and Keiko Matsuda. "A Graph Neural Network Model for Financial Fraud Prevention." Frontiers in Artificial Intelligence Research 2, no. 1 (2025): 13–25. https://doi.org/10.71465/0g50ff50.

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Financial fraud prevention is a critical challenge for banks, payment processors, and online financial services. Traditional fraud detection models, including rule-based systems and machine learning classifiers, often struggle with adaptive fraud tactics, requiring frequent retraining to remain effective. Recent advancements in graph neural networks (GNNs) have enabled fraud detection models to leverage relational transaction data, capturing multi-hop fraud patterns and collusive fraud schemes that are difficult to detect with conventional approaches. This study proposes a GNN-based fraud prev

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10

Azrina Mohd Yusof, Nor, and Ming Ling Lai. "An integrative model in predicting corporate tax fraud." Journal of Financial Crime 21, no. 4 (2014): 424–32. http://dx.doi.org/10.1108/jfc-03-2013-0012.

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Purpose – This paper aims to present an integrative model in predicting corporate tax fraud. Design/methodology/approach – This paper is grounded on three theories, namely, the theory of reasoned action, theory of planned behaviour and the “Fraud Diamond Theory”. Findings – By integrating these three theories, this paper proposes that individual cognitive factors, fraud diamond factors and organizational factors such as normative and control factors influence managers to commit corporate tax fraud. Practical implications – Practically, the proposed integrative model enables the government and

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11

Christian, N., Basri Y. Z. 1, and Arafah W. and. "Analysis of Fraud Triangle, Fraud Diamond and Fraud Pentagon Theory to Detecting Corporate Fraud in Indonesia." International Journal of Business Management and Technology 3, no. 4 (2023): 73–78. https://doi.org/10.5281/zenodo.7656008.

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The purpose of this study is to analyze empirically by using secondary data on the possibility of corporate fraud by using various fraud theory approach. The research model in this study was tested using the ordinary least square (OLS) analysis method. A total of 310 company data were collected which consisted of financial data and other supporting data published by companies listed on the Indonesia Stock Exchange in the range of 2012 to 2017. This study provides empirical evidence that all the variant of fraud theory (fraud triangle theory, fraud diamond theory and fraud pentagon theory) can

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Mangoting, Yenni, Chaterine Aprilia Pangestu, Febby Melliani Tjan, and Jennifer Grace Evangelina. "TAX FRAUD INTENTIONS WITH AN INTEGRATIVE MODEL APPROACH." Jurnal ASET (Akuntansi Riset) 13, no. 2 (2021): 331–47. http://dx.doi.org/10.17509/jaset.v13i2.38880.

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This study tests whether attitude, social influences, and rationalization act as the factors that influence the intention to commit tax fraud. Furthermore, this study also evaluates the influence of intention towards tax fraud behaviour and tests the moderation effect of information technology and law enforcement in the relationship between intention and tax fraud. The respondents in this study were individual taxpayers. One hundred twelve questionnaires were analyzed using the Partial Least Square (PLS) method. This study showed that attitude, social influences, and rationalization positively

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Firmansyah, Deri, Asep Suryana, Dwinanto Priyo Susetyo, and M. Yani Syafei. "Fraud Management Model and Forensic Accounting – A Systematic Literature Review." International Journal of Business, Law, and Education 5, no. 2 (2024): 2213–34. http://dx.doi.org/10.56442/ijble.v5i2.808.

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This study interprets the importance of critical thinking and concern for the triggers of fraudulent behavior and financial fraud. The purpose of the study is expanded by explaining the application of fraud management as corporate governance to prevent fraud, and the involvement of forensic accounting practices is necessary. This study, a systematic literature review (SLR) by adopting part of the Preferred Reporting Items for Systematic Reviews and Meta-Analysis (PRISMA) method, to identify, and construct a fraud management and forensic accounting model. The findings, fraudulent behavior occur

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Ghiffari, Panji M., and Fuad Fuad. "Detecting Financial Statement Fraud With a New Fraud Diamond Model." Jurnal Proaksi 11, no. 4 (2024): 771–86. https://doi.org/10.32534/jpk.v11i4.6583.

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The severe impact of financial statement fraud (FSF), particularly in large corporations, remains a significant challenge globally, often arising due to weak internal controls and the pressure on employees to meet financial targets. This study explores the applicability of the New Fraud Diamond Model on financial statement fraud (FSF) in energy companies listed on the Indonesian Stock Exchange (IDX) from 2019 until 2023. The sample comprises 238 companies selected through purposive sampling. The research results indicate that financial stability and financial targets positively influence FSF,

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Faisol, Faisol, Ahmad Wahyudin, Farodisal Jinan, Wisnu Hasyiat-Taufiqi, and Rokip. "Mengungkap Risiko Fraud Keuangan BUMDes dan Model Pencegahan Risiko Fraud." Jurnal Ekualisasi 6, no. 1 (2025): 38–50. https://doi.org/10.60023/8ykc1a17.

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Penelitian ini bertujuan mendeskripskian risiko fraud keuangan BUMDes dan model pencegahan fraud. Metode yang digunakan adalah deskriptif kualitatif dengan pengumpulan data melalui wawancara pada beberapa informan yang berkecimpung dalam pengelolaan BUMDes. Hasil dari penelitian ini menunjukkan bahwasannya tidak ada transparansi dalam pengelolaan keuangan BUMDes di mana laporan keuangan BUMDes hanya diketahui oleh ketua dan bendahara BUMDes. Adanya manipulatif data Pendapatan Asli Desa (BUMDes) khususnya pendapatan melalui BUMDes di mana pendapatan tidak sesuai dengan kenyataannya. Selanjutnya

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Budi Yanti, Harti, Sekar Mayangsari, Slamet Wiyono, Ice Nasyrah Noor, Melinda Siregar, and Intan Desiani. "PREDICTION OF FINANCIAL REPORTING FRAUD WITH CROWE’S FRAUD PENTAGON MODEL." Media Riset Akuntansi, Auditing & Informasi 23, no. 1 (2023): 183–202. http://dx.doi.org/10.25105/mraai.v23i1.17293.

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This study aims to examine the factors that influence fraudulent financial statements using the Crowe's Pentagon model approach. There are five dimensions in this model including Pressure, Opportunity, Rationalization, competence and arrogance. Financial instability, and leverage, is a proxy for measuring the Pressure variable. Composition of Directors and Head of Internal Auditor turnover is a proxy for measuring the Opportunity variable. Restatement times of financial statements and Change in accounting policy, become a proxy for measuring the Rationalization variable. Undeclared Policies an

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17

Wan, Yangyang. "Financial Fraud Detection Study - Based on Logit Model." Financial Economics Insights 1, no. 1 (2024): 40–49. http://dx.doi.org/10.70088/r74m3975.

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The problem of financial fraud has always been a key issue of concern for researchers at home and abroad, and financial fraud of listed companies occurs from time to time at home and abroad, which produces a huge loss of interest for investors as well as the downturn and instability of the capital market, for this reason, it is necessary to carry out a study on the detection of financial fraud. This paper analyzes the financial fraud detection of Chinese listed companies by establishing a Logit model, firstly, obtain the financial statement sample data of Chinese listed companies from CSMAR, a

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18

Mock, Theodore J., Rajendra P. Srivastava, and Arnold M. Wright. "Fraud Risk Assessment Using the Fraud Risk Model as a Decision Aid." Journal of Emerging Technologies in Accounting 14, no. 1 (2017): 37–56. http://dx.doi.org/10.2308/jeta-51724.

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ABSTRACT This study investigates the efficacy of using a technology based on an elaboration of the traditional fraud risk model to assess the risk of fraud and subsequently plan the audit. The fraud risk model used is based on Srivastava, Mock, and Turner (2007, 2009) and explicitly assesses the presence of fraud triangle factors and the need for forensic tests to aid in the assessment of fraud detection risk and audit planning. Previous studies that examine fraud risk decomposition simply advise subjects to assess fraud risks separately without an analytical model. We examine the effectivenes

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Viona Angelina and Budi Chandra. "Model Teori Fraud Diamond mempengaruhi Financial Statement Fraud dimoderasi oleh Innovation Strategy." Jurnal Wahana Akuntansi 17, no. 2 (2023): 234–58. http://dx.doi.org/10.21009/wahana.17.027.

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Penelitian ini bertujuan untuk meneliti pengaruh fraud diamond terhadap financial statement fraud dan peran dari innovation strategy dalam memoderasi pengaruh fraud diamond terhadap financial statement fraud. Penelitian dilakukan pada perusahaan yang terdaftar dalam Bursa Efek Indonesia menggunakan teknik purposive sampling, adapun alat analisis yang digunakan adalah analisis regresi logistik dan analisis regresi moderasi. Sampel didapatkan dari 89 perusahaan yang terdaftar pada tahun 2017-2021. Hasil penelitian menunjukkan bahwa komponen dari fraud diamond yang berpengaruh signifikan hanya pa

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Lee, Min-gyu, Hyo-jung Sohn, Baek-min Seong, and Jong-bae Kim. "GPS-Based Fraud Detection Model." International Journal of u- and e- Service, Science and Technology 9, no. 9 (2016): 213–20. http://dx.doi.org/10.14257/ijunesst.2016.9.9.21.

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Aral, Karca Duru, Halil Altay Güvenir, İhsan Sabuncuoğlu, and Ahmet Ruchan Akar. "A prescription fraud detection model." Computer Methods and Programs in Biomedicine 106, no. 1 (2012): 37–46. http://dx.doi.org/10.1016/j.cmpb.2011.09.003.

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Patmawati, Patmawati, and Meita Rahmawati. "Deteksi Financial Statement Fraud : Model Beneish M-Score, dan Model F-Score." E-Jurnal Akuntansi 33, no. 1 (2023): 34. http://dx.doi.org/10.24843/eja.2023.v33.i01.p03.

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The research aims to find out which model is most effective in detecting financial statement fraud by using the Beneish M-Score model and the F-Score model. The research population of the banking sector is listed on the Indonesia Stock Exchange for the period 2018 - 2020 with a total of 48 banks. The research sample totaled 40 banks using a purposive sampling method. The results of the study stated that by calculating the index using the beneficial M-Score model, it showed that there were indications of banks committing financial statement fraud in 2018 at 2.5%, in 2019 at 95% and in 2020 at 9

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Andrew, Andrew, Candy Candy, and Robin Robin. "DETECTING FRAUDULENT OF FINANCIAL STATEMENTS USING FRAUD S.C.O.R.E MODEL AND FINANCIAL DISTRESS." International Journal of Economics, Business and Accounting Research (IJEBAR) 6, no. 1 (2022): 696. http://dx.doi.org/10.29040/ijebar.v6i1.4394.

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The problem of fraud in financial statements is a global problem that has crossed borders of time and country. This research was created to prevent fraud by detecting financial statements listed on the Indonesia Stock Exchange (IDX). The fraud detection tools used in this research are F-S.C.O.R.E and Financial Distress. S.C.O.R.E stands for Stimulus, Capability, Opportunity, Rationalization, and Ego, which are supporting variables in detecting fraud. The research results show that Stimulus, Capability, and Financial Distress effectively detect fraud. Fraud detection in the research concluded t

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Dorminey, Jack, A. Scott Fleming, Mary-Jo Kranacher, and Richard A. Riley. "The Evolution of Fraud Theory." Issues in Accounting Education 27, no. 2 (2012): 555–79. http://dx.doi.org/10.2308/iace-50131.

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ABSTRACT This paper revisits the Fraud Triangle, highlighting recent findings and contemporary thinking in the anti-fraud community to develop a meta-model of fraud for use in accounting instruction and research. The importance of the Fraud Triangle is particularly important as a model for assessing the risk of fraud, but it is only one component of an overall audit risk assessment plan. Explicit reference to the auditor's responsibility in identifying the risks of material misstatement arising from fraud is included in the guidance provided by both the AICPA and PCAOB (2010). Identifying frau

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Indah, Amalia Crisma, and Fauzan Misra. "Pengaruh Corporate Governance dan Auditor Eksternal dalam Pencegahan Kecurangan Menggunakan Model Beneish dan Model OMI." Jurnal GeoEkonomi 14, no. 2 (2023): 198–212. http://dx.doi.org/10.36277/geoekonomi.v14i2.314.

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Fraud cases have occurred since 2001. This has an impact on the decline in the world economy. In 2019, there was another decline in the world economy due to the Covid-19 outbreak which had an impact on reducing the quality of company financial reports. To prevent a decline in the quality of company financial reports which results in increased fraud, corporate governance and the quality of a company's external auditors must be improved. This study aims to empirically examine the role of corporate governance attributes, consisting of boards of directors, commissioners, audit committees, and inst

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Lhutfi, Iqbal, Raden Dian Hardiana, and Rika Mardiani. "Fraud Pentagon Model: Predicting Student’s Cheating Academic Behavior." Jurnal ASET (Akuntansi Riset) 13, no. 2 (2021): 234–48. http://dx.doi.org/10.17509/jaset.v13i2.40331.

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This study was conducted to detect academic fraud in students using the fraud pentagon approach. The research method used in this research is the descriptive and verification method. The subjects in this research are Accounting Education students consisting of several State Universities that are members of the Indonesian Accounting Educator Professional Alliance (APRODIKSI). The main data needed in this study is data derived from questionnaires distributed via google form to maintain health protocols during the pandemic. The questionnaire was distributed after previously being tested for valid

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Arum, Enggar Diah Puspa, Rico Wijaya, and Ilham Wahyudi. "Moderation of Corporate Governance in Financial Statement Fraud Investigation with the Sccore Model." Revista de Gestão Social e Ambiental 18, no. 4 (2024): e06265. http://dx.doi.org/10.24857/rgsa.v18n4-136.

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Objective: The purpose of this study was to determine the effect of stimulus, capability, collusion, opportunity, rationalization, and ego on financial statement fraud moderated by the effectiveness of the board of commissioners which essential of corporate governance structure. This study also seeks to develop recommendations based on the analysis of financial statement fraud detection and empirically demonstrate the effectiveness of appropriate supervision in preventing financial statement fraud. Theoretical Framework: Management fraud in the context of the misstatement of financial informat

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Nugroho, Ady Setyo. "Factors That Influence Financial Statement Fraud Using The Fraud Diamond Model." Jurnal ASET (Akuntansi Riset) 14, no. 2 (2022): 255–66. http://dx.doi.org/10.17509/jaset.v14i2.44535.

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This study aims to obtain an empirical evidence about detection of the financial statement fraud accordance with the fraud diamond theory perspective that developed by Wolfe and Hermanson (2004). Proxy of independent variable that is the fraud diamond theory with four fraud risk factor is the factor of pressure proxied by leverage ratio, while the factor of opportunity was proxied by asset composition ratio, the factor of rationalization was proxied by audit quality, and the factor of capability proxied by percentage of director with accounting and finance education background, respectively. T

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Sari, Deviana. "FRAUD PENTAGON MODEL TERHADAP ACADEMIC FRAUD DAN SPIRITUALITAS SEBAGAI VARIABEL MODERASI." Ekombis Sains: Jurnal Ekonomi, Keuangan dan Bisnis 7, no. 1 (2022): 85–93. http://dx.doi.org/10.24967/ekombis.v7i1.2124.

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Hendra, Joni, Diska Sendi Marisna, Uswatun Karimah, Sofiyanto Sofiyanto, and M. Saprudin. "Early Fraud Detection Using the Fraud Triangle Model in Islamic Banking." Jurnal Multidisiplin Teknologi dan Arsitektur 3, no. 1 (2025): 80–87. https://doi.org/10.57235/motekar.v3i1.6143.

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This study aims to analyze the potential for fraud in Islamic banking through the application of the Fraud Triangle Model, which consists of three key elements: pressure, opportunity, and rationalization. Although Islamic banking is founded on Islamic principles such as justice, transparency, and moral responsibility, fraudulent practices may still occur due to human factors and weaknesses in internal control systems. This research employs a literature review method by examining academic sources and relevant regulations. The findings reveal that economic pressure, weak internal oversight, and

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SUMIT, SUMIT. "Enhancing Card Fraud Detection Using Large Language Model (LLM)." INTERNATIONAL JOURNAL OF SCIENTIFIC RESEARCH IN ENGINEERING AND MANAGEMENT 09, no. 06 (2025): 1–9. https://doi.org/10.55041/ijsrem50999.

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While digital financial transactions have become more convenient, card fraud threats have also risen — especially in card-not-present (CNP) and identity theft cases. The conventional fraud detection mechanisms are unable to tackle the shifting nature of fraud over a period of time, data impairment, and limitation in transparency. We investigate the possibility of applying Large Language Models (LLMs), like GPT, to predictive models of fraud built on structured transaction data that is represented as unstructured natural language for both enhanced detection capability and interpretability. With

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Mamahit, Atrisia Inayati, and Dekar Urumsah. "The Comprehensive Model of Whistle-Blowing, Forensic Audit, Audit Investigation, and Fraud Detection." Journal of Accounting and Strategic Finance 1, no. 2 (2018): 153–62. http://dx.doi.org/10.33005/jasf.v1i2.43.

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Fraud is a problem that has never been resolved from year to year. One type of fraud that often occurs in the government sector is corruption. Various attempts have been made by the government to detect fraud, but the efforts that have been made have not been effective in reducing fraud. This study aims to propose a conceptual model for detecting fraud by linking whistle-blowing, forensic audits, and investigation audits. The conceptual model of this research is expected to provide input to managers and decision makers regarding the factors that need to be considered in improving fraud detecti

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Yang, Shan, Kaijun Su, Bing Wang, and Zitong Xu. "A Coupled Mathematical Model of the Dissemination Route of Short-Term Fund-Raising Fraud." Mathematics 10, no. 10 (2022): 1709. http://dx.doi.org/10.3390/math10101709.

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To effectively protect citizens’ property from the infringement of fund-raising fraud, it is necessary to investigate the dissemination, identification, and causation of fund-raising fraud. In this study, the Susceptible Infected Recovered (SIR) model, Back-Propagation (BP) neural network, Fault tree, and Bayesian network were used to analyze the dissemination, identification, and causation of fund-raising fraud. Firstly, relevant data about fund-raising fraud were collected from residents in the same area via a questionnaire survey. Secondly, the SIR model was used to simulate the disseminati

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Wang, Yiying. "Fraud detection based on FS-SMOTE model for credit card." Highlights in Science, Engineering and Technology 70 (November 15, 2023): 316–23. http://dx.doi.org/10.54097/hset.v70i.12479.

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In the financial security technology, credit card fraud detection technology is an important technical means, which collects and analyzes the credit card transaction data in a certain period of time, detects fraud in many credit card transactions, and takes the corresponding alarm response. At the same time, in view of the extremely imbalanced characteristics of credit card fraud customer data set, the number of minority samples is increased by Smote, which is a representative algorithm of oversampling technology. Logistic regression, KNN, Decision tree, Bagging and Stochastic gradient descent

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Wolf, Yuval. "A Balanced Paradigm of Crime Control: Programmatic and Methodological Considerations." Politics and the Life Sciences 16, no. 2 (1997): 313–14. http://dx.doi.org/10.1017/s0730938400024898.

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Bryan Vila's general paradigm for understanding criminal behavior focuses on the role of developmental factors in determining motivation for crime (1994:338). In his recent proposal in PLS, Vila states that criminality is “a predisposition that disproportionately favors criminal behavior” (1997:4). He suggests, further, that there always are some people who are motivated to use force, fraud, or stealth to obtain resources: either to make the best out of a bad situation, or to take advantage of a good situation. That is, some individuals have competitive advantages over others within a particul

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Alfarago, Dio, and Azas Mabrur. "Do Fraud Hexagon Components Promote Fraud in Indonesia?" ETIKONOMI 21, no. 2 (2022): 399–410. http://dx.doi.org/10.15408/etk.v21i2.24653.

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This study provides information about the likelihood of the natureof fraud companies so that investors and stakeholders can makebetter decisions. The Beneish model and the fraud theory aretwo well-developed ideas for understanding fraud motivationsand detecting earnings manipulation in a corporation. Unlikeprevious studies using the fraud triangle, this study uses the latesttheory (the fraud hexagon) perspective to detect fraud actions.Thus, this study aims to examine the applicability of the fraudhexagon components in combination with the M-score fromthe Beneish model. Seventy-six manufacturi

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Yubo, Y., and C. Yumeng. "Research on Early Warning Model of Financial Report Fraud in China." Finance: Theory and Practice 27, no. 4 (2023): 153–63. http://dx.doi.org/10.26794/2587-5671-2023-27-4-153-163.

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At present, financial report fraud is becoming more frequent with the continuous development of the world economy. How to provide early warning before financial report fraud occurs has become more and more important. The purpose of this paper is to set up a logistic regression model, namely an ex-ante warning model, which can provide early warning before financial report fraud occurs, by comparing the governance of financial report fraudulent companies and non-fraudulent ones. First, this paper uses the “fraud triangle” theory as a framework to find the relevant proxy variables for fraud oppor

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Faradiza, Sekar Akrom. "FRAUD PENTAGON DAN KECURANGAN LAPORAN KEUANGAN." EkBis: Jurnal Ekonomi dan Bisnis 2, no. 1 (2019): 1. http://dx.doi.org/10.14421/ekbis.2018.2.1.1060.

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Nowadays fraudulent actions on financial statements are increasing. The impact of these actions is not only felt by investors individually but also affects global economic stability. There has been a lot of research related to fraud using fraud triangle model consists of pressure, opportunity and rationalization. Then fraud diamond model emerged that added capability as one of the factors related to fraud as an additional factor besides three factors on the fraud triangle model. Then fraud pentagon model appeared which also included arrogance factors related to fraud. This study aims to examin

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Qin, Rongyuan. "Identification of Accounting Fraud Based on Support Vector Machine and Logistic Regression Model." Complexity 2021 (April 10, 2021): 1–11. http://dx.doi.org/10.1155/2021/5597060.

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The authenticity of the company’s accounting information is an important guarantee for the effective operation of the capital market. Accounting fraud is the tampering and distortion of the company’s public disclosure information. The continuous outbreak of fraud cases has dealt a heavy blow to the confidence of investors, shaken the credit foundation of the capital market, and hindered the healthy and stable development of the capital market. Therefore, it is of great theoretical and practical significance to carry out the research on the identification and governance of accounting fraud. Tra

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Sulistiyo, Agung Budi, Riza Dewi Al Ardi, and Ahmad Roziq. "IMPLEMENTASI THE NEW FRAUD TRIANGLE MODEL DENGAN PERSPEKTIF SYARIAH DALAM MENDETEKSI PERILAKU FRAUD." EKUITAS (Jurnal Ekonomi dan Keuangan) 4, no. 1 (2020): 21–46. http://dx.doi.org/10.24034/j25485024.y2020.v4.i1.4324.

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Penelitian ini bertujuan untuk mengkaji secara mendalam bagaimana konsep the new fraud triangle model dengan perspektif syariah dapat digunakan untuk mendeteksi perilaku fraud pada bank syariah dengan pendekatan studi kasus. Penelitian ini dilakukan pada salah satu bank syariah di Jawa Timur. Melalui wawancara mendalam dengan pelaku fraud, atasan pelaku dan auditor internal serta didukung dengan hasil observasi di lapangan dan studi dokumentasi bukti fraud, penelitian ini berhasil mengungkap beberapa temuan yang penting. Temuan tersebut menunjukkan bahwa; (1) tindakan fraud yang dilakukan dika

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Ayuningrum, Octaviana Dian, and Tumirin Tumirin. "Model Prediksi Pelanggaran Akuntansi." JIATAX (Journal of Islamic Accounting and Tax) 2, no. 2 (2020): 149. http://dx.doi.org/10.30587/jiatax.v2i2.1417.

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Financial statements are a reflection of the condition of a company in a certain period. Financial statements are said to be good if the report can provide transparent information and explanations about the results of operations or activities based on predetermined rules. However, there are still many deviations in accounting (accounting irregularities) by companies to maintain and increase the value of the company in attracting investors to keep investing their funds for the survival of the company. These actions included fraud in intentional financial statements. This can be detrimental to u

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Khansa, Nadia Destianne, and Yanto Kamarudin. "ANALISIS FRAUD TERHADAP KELANGSUNGAN USAHA BANK PERKREDITAN RAKYAT (BPR) MENGGUNAKAN FRAUD DIAMOND MODEL." Jurnal Darma Agung 31, no. 3 (2023): 133. http://dx.doi.org/10.46930/ojsuda.v31i3.3317.

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Isu kecurangan atau fraud di industri perbankan khususnya BPR telah menjadi permasalahan yang menyebabkan kondisi keuangan BPR memburuk dan hilangnya kepercayaan nasabah sehingga menghambat kelangsungan usaha dan pada akhirnya menyebabkan kegagalan BPR. Sehingga, penelitian bertujuan untuk menganalisis faktor yang menjadi penyebab fraud pada BPR di Indonesia dan memberikan rekomendasi untuk mengurangi fraud di BPR melalui variabel tekanan/insentif, peluang, pembenaran, dan kemampuan dalam fraud diamond model. Penelitian ini merupakan penelitian kualitatif dengan menggunakan data primer dari wa

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Gao, Youyang, Dechun Yin, Xiaoliang Zhao, Yu Wang, and Yan Huang. "Prediction of Telecommunication Network Fraud Crime Based on Regression-LSTM Model." Wireless Communications and Mobile Computing 2022 (August 8, 2022): 1–16. http://dx.doi.org/10.1155/2022/3151563.

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Telecommunication network fraud crimes frequently occur in China. Predicting the number and trend of telecommunication network fraud will be of great significance to combating crimes and protecting the legal property of citizens. This paper proposes a combined model of predicting telecommunication network fraud crimes based on the Regression-LSTM model. First, we find that there is a strong correlation between privacy data illegally sold on the dark web and telecommunication network fraud data. Hence, this paper constructs a Linear Regression model using the privacy data illegally sold on the

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Tshikovhi, Ambani, Emmanuel K. Oseifuah, and Arthur Reynolds. "Effectiveness of the fraud triangle model in the detection of financial statement fraud in South African municipalities." Public and Municipal Finance 14, no. 1 (2025): 95–105. https://doi.org/10.21511/pmf.14(1).2025.08.

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There is a high prevalence of financial statement fraud and wasteful expenditure in South African municipalities. According to the fraud triangle model, pressure, opportunity, and rationalization are the underlying causes of financial statement fraud. The study aimed to examine the effectiveness of the fraud triangle model in detecting financial statement fraud in South African municipalities. The study developed variables serving proxy measures for pressure, opportunity, and rationalization. The variables were analyzed and tested using the logistics regression model and publicly available fin

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Ingtias, Citra Nandini, Edisti Oktivia, and Rodiyah Kusuma Dewi. "Model Multidimensional: Hubungan Antara Fraud Triangle, Diamond, Pentagon, dan Hexagon Terhadap Fraudulent Financial Statements." Journal of Humanities Education Management Accounting and Transportation 2, no. 1 (2025): 381–93. https://doi.org/10.57235/hemat.v2i1.5068.

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Penelitian ini dilakukan untuk menelaah lebih lanjut mengenai Fraudulent Financial Statements melalui model fraud triangle, diamond, pentagon, dan hexagon. Fraud Triangle merupakan konsep yang menjelaskan tiga faktor yang menyebabkan terjadinya Fraudulent Financial Statements. Fraud diamond adalah perkembangan dari konsep fraud triangle yang diperkenalkan Cressey tahun 1953. Fraud Pentagon merupakan perkembangan dari fraud triangle dan diamond yang dipakai dalam pendeteksian Fraudulent Financial Statement. Fraud Hexagon juga dikembangkan dari teori sebelumnya dimana menjelaskan mengapa individ

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Xu, Hongsheng, Ganglong Fan, and Yanping Song. "Application Analysis of the Machine Learning Fusion Model in Building a Financial Fraud Prediction Model." Security and Communication Networks 2022 (March 17, 2022): 1–13. http://dx.doi.org/10.1155/2022/8402329.

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Financial data fraud by listed companies has brought an extremely bad impact on the market and society. Predicting the financial data fraud of listed companies in advance may reduce losses. Therefore, the key to solving the problem is to build a financial fraud prediction model. This paper analyzes the prediction and identification models of financial fraud at home and abroad in detail, and finds the problems existing in these prediction models. In view of these shortcomings, this paper proposes to build a financial fraud prediction model based on a machine learning fusion model. The first is

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Hammersley, Jacqueline S. "A Review and Model of Auditor Judgments in Fraud-Related Planning Tasks." AUDITING: A Journal of Practice & Theory 30, no. 4 (2011): 101–28. http://dx.doi.org/10.2308/ajpt-10145.

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SUMMARY In this paper, I develop a model that describes auditor and fraud risk factor characteristics that I expect to affect auditor performance in fraud-related planning tasks (i.e., fraud hypothesis generation, risk assessment, and audit program modification). I expect that auditor knowledge, especially fraud knowledge, will significantly affect auditor performance in audit program modification tasks through its effects on fraud risk factor identification and hypothesis generation. Further, due to fraud's rarity, I expect that this knowledge is acquired primarily through indirect experience

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Rosli, Razif, Intan Salwani Mohamed, Nafsiah Mohamed, Rohana Othman, and Nabilah Rozzani. "Development of Fraud Prevention (FP) Model Using the Theory of Planned Behavior." Business and Economic Research 10, no. 3 (2020): 311. http://dx.doi.org/10.5296/ber.v10i3.17313.

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Fraud is a global issue overwhelming all aspects of human economic and business activities as it poses potential threat of financial losses. Many detection and prevention mechanisms, such as internal control systems, operational audits, codes of conduct and forensic accounting have been applied in organizations aiming to effectively mitigate internal fraud activities. However, fraud is still occurring. This study is therefore aimed to develop a multidimensional theoretical model which explains factors (categorized under attitude, subjective norms and perceived behavioral controls) that influen

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Aljunaid, Saif Khalifa, Saif Jasim Almheiri, Hussain Dawood, and Muhammad Adnan Khan. "Secure and Transparent Banking: Explainable AI-Driven Federated Learning Model for Financial Fraud Detection." Journal of Risk and Financial Management 18, no. 4 (2025): 179. https://doi.org/10.3390/jrfm18040179.

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The increasing sophistication of fraud has rendered rule-based fraud detection obsolete, exposing banks to greater financial risk, reputational damage, and regulatory penalties. Financial stability, customer trust, and compliance are increasingly threatened as centralized Artificial Intelligence (AI) models fail to adapt, leading to inefficiencies, false positives, and undetected detection. These limitations necessitate advanced AI solutions for banks to adapt properly to emerging fraud patterns. While AI enhances fraud detection, its black-box nature limits transparency, making it difficult f

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Hasugian, Leshivan Savenjer, and Suharjito Suharjito. "Fraud Detection for Online Interbank Transaction Using Deep Learning." Syntax Literate ; Jurnal Ilmiah Indonesia 8, no. 6 (2023): 4263–75. http://dx.doi.org/10.36418/syntax-literate.v8i6.12627.

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The World Banking with its various financial services is an easy target for fraudsters to carry out their actions. Various kinds of fraud that occurred such as credit card fraud, online payment fraud, debit card fraud, online transaction fraud, e-commerce fraud and other services including interbank online transactions. Fast and reliable fraud detection is important because many financial losses have occurred due to fraud. The objective of this study is obtaining a more effective deep learning model for fraud detection in the interbank online transaction system compared to similar models. This

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