Research topics in accounting fraud in the 21st century: A state of the art

M Ramos Montesdeoca, AJ Sanchez Medina… - Sustainability, 2019 - mdpi.com
Companies play a role in society that clearly goes beyond mere economic interest. Their
contribution to social development and to the sustainability of the territory where they are …

Is permissioned blockchain the key to support the external audit shift to entirely open innovation paradigm?

A Faccia, V Pandey, C Banga - Journal of Open Innovation: Technology …, 2022 - mdpi.com
Open Innovation (OI) models have been studied in many fields. However, the challenges
and opportunities of a possible OI paradigm application in external auditing have been …

[PDF][PDF] The effects of internal auditor's competency and whistleblowing mechanism on fraud detection in Malaysia

SL Hamdan, N Jaffar, RA Razak… - International Journal of …, 2017 - researchgate.net
This study aims to examine the moderating effect of whistleblowing mechanism on the
relationship between internal auditors' competency and their contribution to fraud detection …

[PDF][PDF] Pengaruh Pelatihan, Titel, dan Pengalaman Kerja pada Kemampuan Deteksi Kecurangan Auditor BPKP Provinsi Jawa Timur

RD Primasatya, AF Hady - Reviu Akuntansi dan Bisnis …, 2022 - scholar.archive.org
Abstrak Latar Belakang: Di dalam lingkungan pemerintah, kecurangan atau fraud dan
missmanagement kerap kali terjadi di Indonesia. Adanya dual system pemeriksaan (audit) …

[引用][C] KECERDASAN SPIRITUAL SEBAGAI PEMODERASI PENGARUH KOMPETENSI DAN SKEPTISME PROFESIONAL AUDITOR TERHADAP PENDETEKSIAN …

ARE Saputra - 2020 - UNIVERSITAS HASANUDDIN