Exploration of themes based twitter data in fraud-forensic accounting studies

Utama, Anak Agung Gde Satria; Basuki, Basuki

doi:10.1080/23311975.2022.2135207

Cited by 6 publications

(1 citation statement)

References 36 publications

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“…There are various studies regarding the prevention of accounting fraud. Various studies state that internal control, supervision, individual morality, behavioral characteristics, and HR competencies positively prevent accounting fraud (Azim et al, 2017;Han et al, 2022;Utama & Basuki, 2022). Othman & Ameer (2022), Suh et al (2020), and Swandaru & Muneeza (2022) add that organizational culture and the implementation of good corporate governance (GCG) also have a positive influence on preventing accounting fraud.…”

Section: Introductionmentioning

confidence: 99%

Prevention practices accounting fraud in managing village-owned business units and its approach using AI

Werastuti,

Atmadja,

Musmini

et al. 2023

IOTA

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This study explores the practice of preventing accounting fraud in village-owned business units. The method used in this research is descriptive qualitative, and the approach is Artificial Intelligence (AI). For the descriptive qualitative methodology, the primary informants are several administrators of village-owned business units. The results of this study are two approaches, and the first is the conventional way, namely prevention carried out through work culture, opportunity removal, and financial report assessment; the 2nd approach is through technology or Artificial Intelligence applications. This research implies that work culture, elimination of opportunities, and evaluation of financial statements can prevent accounting fraud significantly if it is strengthened in written regulations. Bumdes managers need to make standard operating procedures in their activities. The AI approach results in Automated Data Analysis, Real-time Monitoring, Document Verification, and Automated Reporting System.

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