By facilitating the derivation of knowledge and qualitative measures from textual data, text
mining techniques have come into vogue in various domains and industries. Namely in …

The primary objective of this paper is to employ search engine technology to investigate the
relationship between first-time going concern opinions (GCOs) and the financial viability of …

There have been many advances in the accounting literature that focus on theories and
methods for detecting the occurrence of corporate financial statement fraud. Many tools have …

Internal controls play critical roles in all organizations. Internal control weaknesses that have
resulted in accounting fraud have global and local ramifications including job and …

The main objective of this paper is to discuss the role of search engines in data analytics
within XBRL Environment and beyond. It is frequently argued that having XBRL formatted …

En este libro se presenta, en su primera parte, un abordaje narrativo respecto al concepto
del engaño y sobre cómo ha sido su estudio, caracterizado principalmente por el análisis de …

There are numerous examples of how local government employee embezzlement is a
serious issue in the United States. There are numerous examples of local government fraud …

Fraud education is important in helping small business owners to formulate a strategy for the
detection and deterrence of employee embezzlement. This research study was developed to …

The specific problem of interest was to determine if the training experience of an auditor
makes a difference in the type or severity of the fraud the auditor discovers. Subjects from …

The purpose of this qualitative phenomenological study was to explore the lived
experiences of fraud investigators in combating identity theft fraud. The theoretical …