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Key research themes
1. How can data analytics and predictive models improve early detection of accounting fraud?
This theme explores the development and application of quantitative techniques, including financial ratio analysis, logistic regression, machine learning, and predictive analytics models, to identify early signs of accounting fraud. The importance lies in enhancing the accuracy, interpretability, and cost-efficiency of fraud detection in financial statements to prevent corporate collapses and protect stakeholders.
Key finding: This study proposes a forensic data analytic approach combining financial ratio analysis, logistic regression, and machine learning, demonstrating that machine learning models particularly offer high accuracy,... Read more
Key finding: The paper develops a predictive analytics model using key financial indicators (profitability, liquidity, leverage, and cash flow ratios) alongside corporate governance variables such as audit committee effectiveness to... Read more
Key finding: By analyzing 38 financial variables across eight factors including accruals quality, market incentives, real-activities manipulation, and conservatism, this study develops an effective predictive model for detecting... Read more
Key finding: This research creates a probit regression model based on ten accounting variables from Turkish firms, finding that low liquidity, negative financial performance, smaller firm size, and high debt-to-equity ratios significantly... Read more
Key finding: This study evaluates and develops prediction models distinguishing unintentional accounting errors from fraud-induced restatements, with linear discriminant analysis achieving approximately 71% accuracy, offering... Read more
2. What roles do corporate governance, internal controls, and ethical compliance play in mitigating accounting fraud?
This theme investigates how frameworks of corporate governance, adherence to accounting standards, ethics, risk management, internal audit, and management support influence the incidence and mitigation of accounting fraud. It emphasizes theoretical perspectives and empirical analysis linking governance mechanisms and individual moral factors to fraud control effectiveness.
Key finding: The study synthesizes agency, stakeholder, public interest, capital needs, and communication theories to clarify responsibilities in controlling financial statement fraud, highlights the criticality of robust internal... Read more
Key finding: Employing SEM-PLS analysis on data from 230 internal auditors, this research demonstrates significant mediating effects of internal audit activities and internal control quality between risk management, management support,... Read more
Key finding: Using multiple linear regression on survey data, the study finds that compliance with accounting rules and management morality significantly reduce accounting fraud tendencies, whereas employee motivation has no significant... Read more
Key finding: Through content analysis of literature and national value systems, this paper identifies the moderating role of ethics on fraud incidence, concluding that strong ethical standards anchored in national culture reduce fraud,... Read more
Key finding: Using moderated regression analysis on data from Indonesian manufacturing firms, this study finds no significant effect of executive compensation on accounting fraud, nor does the gender diversity of directors moderate this... Read more
3. How do fraud investigation frameworks and emerging technologies enhance detection and prevention of accounting fraud?
This theme addresses practical approaches to fraud investigation plans, challenges in fraud detection, and the potential of technological innovations like blockchain to improve transparency and prevention. It also examines conceptual frameworks explaining why fraud remains undetected despite existing efforts and how strategic solutions can be formulated.
Key finding: This paper formulates a structured fraud investigation plan using the Polly Peck International case as a prototype, detailing evidence-gathering techniques such as concealment and conversion investigations, offering forensic... Read more
Key finding: The commentary highlights fraud complexity and its implications for forensic accounting research and practice, emphasizing that multidimensional approaches are necessary across empirical and analytical techniques to address... Read more
Key finding: Introducing the ‘fraud evasion triangle’ framework, the paper explains how crafty perpetrators, dependent internal auditors, and flawed external audit design jointly obstruct fraud detection, and proposes targeted,... Read more
Key finding: This conceptual study advances a blockchain technology model tailored to the Australian superannuation system, arguing that blockchain’s transparency and immutability can significantly enhance the detection and prevention of... Read more
Key finding: Based on surveys within the Federation of Bosnia and Herzegovina, the paper identifies how accounting professionals differentiate between earnings management and fraudulent reporting, elucidating criteria and perceptions... Read more