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Displaying 16 articles of 16 total result(s).
Original Article

Application Of Selected Creative Accounting Techniques To Detect Fraud In Financial Statements

Monika Poradova
,
Lucia Michlakova

Keywords: Creative accounting, Beneish model, Kanapickiene – Grundiene model, financial statements, fraud

Article no: 17

Pages 166-173

Doi: 10.15405/epsbs.2021.12.04.17

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Original Article

Professional Skepticism and Self-Efficacy on the Detection of Financial Statements Fraud

Novy Silvia Dewi
ORCiD ,
Sharifah Nazatul Faiza
ORCiD ,
Daniel Lumban Tobing
,
Jamaliah Said
ORCiD ,
Lufti Julian

Keywords: Auditor, Detection of Financial Statement Fraud, Professional Skepticism, Self-Efficacy

Article no: 29

Pages 357-368

Doi: 10.15405/epsbs.2023.11.29

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Original Article

Accounting Students’ Awareness TowardsFraud Prevention: A Case Of Government-Linked University

Nik Amalena Najebah Nik Azman
,
Nor Farhana Selahudin
,
Abdul Hadi Abd Karim
,
Kahvinisha Nair M. Vijayan
,
Suhasshini Wotravathy
,
Nur Liyana Kay Mohd Rashid Ka
,
Badrul Azman
,
Suhasshini Wotravathy

Keywords: Accounting students, objectivity, professional responsibility, students’ ethical perception, students’ awareness, fraud prevention

Article no: 2

Pages 12-21

Doi: 10.15405/epsbs.2018.07.02.2

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Original Article

Tax Officers’ Scepticism and Professional Judgment: The Mediation of Client Fraud Indicators Intensity

Nurliyana Haji Khalid
ORCiD ,
Zuraidah Mohd Sanusi
ORCiD ,
Marhamah Mohd Rafidi
ORCiD ,
Nur Aima Shafie
ORCiD ,
Saiyidi Mat Roni
ORCiD

Keywords: Fraud Indicators Intensity, Risk Assessment, Scepticism, Tax Professional Judgment

Article no: 62

Pages 739-754

Doi: 10.15405/epsbs.2023.11.62

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Original Article

Digital Technology Skills and Fraud Risk Judgement Performance With Auditors’ Competencies Mediation

Agus Joko Pramano
,
Fazlida Mohd Razali
ORCiD ,
Jamaliah Said
ORCiD ,
Nurliyana Khalid
ORCiD ,
Mohd Taufik Mohd Suffian
ORCiD

Keywords: Auditors, Competencies, Digital Technology Skills, Fraud Detection

Article no: 69

Pages 837-848

Doi: 10.15405/epsbs.2023.11.69

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Original Article

Detection of Financial Statement Fraud Using Fraud Pentagon Theory Perspective in Indonesia

Yuztitya Asmaranti
ORCiD ,
Norziana Lokman
ORCiD ,
Rahayu Abdul Rahman
ORCiD

Keywords: Financial Statement Fraud, Indonesian-listed firms, The Fraud Pentagon Theory

Article no: 16

Pages 192-202

Doi: 10.15405/epsbs.2023.11.16

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Original Article

Digital Payment in Mitigating Traditional Cash Payment Fraud Risk: A Systematic Literature Review

Machmudin Eka Prasetya
ORCiD ,
Intan Salwani Mohamed
ORCiD ,
Shuhaida Mohamed Shuhidan
ORCiD

Keywords: Cash, Digital Payment, Fraud, Risk, Traditional Payment

Article no: 61

Pages 723-738

Doi: 10.15405/epsbs.2023.11.61

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Original Article

Board Characteristics And Extensiveness Of Whistleblowing Policy Among Malaysian Public Listed Companies

Shamin Nanthini Kalyanasundram
,
Norkhazimah Ahmad

Keywords: Whistleblowing policy, fraud detection, mismanagement, board of directors, financial expertise

Article no: 16

Pages 150-158

Doi: 10.15405/epsbs.2020.12.05.16

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