Fraud in the governmental and private sectors

Holmes, Sarah A.; Strawser, Jeffrey W.; Welch, Sandra T.

doi:10.1108/jpbafm-12-03-2000-b001

Cited by 7 publications

(7 citation statements)

References 13 publications

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“…Fraud issues have gradually become a problematic issue for the public and private sectors (Holmes et al, 2000). Fraud is increased due to the modern technology development and the global communication superhighways.…”

Section: Discussionmentioning

confidence: 99%

“…(Bolton et al, 2002). A key aspect of detecting fraud is the establishment of an audit plan designed to carry out audit Both the public sector and the business sector are not immune to fraud that will cause financial losses to the organization (Holmes, Strawser, & Welch, 2000). The public sector is a part of the economy that is bound by the state and some sectors are given subsidies by the state to provide services or goods to the public (De Vries, Bekkers, & Tummers, 2016).…”

Section: Introductionmentioning

confidence: 99%

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Proceedings of the Proceedings of The First International Conference on Financial Forensics and Fraud, ICFF, 13-14 August 2019, Bali, Indonesia

2020

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We are delighted to introduce the proceedings of the first edition of the 2019 International Conference on Financial Forensics and Fraud (ICFF). This conference has brought researchers, developers and practitioners around the world who are leveraging and developing the great chance of financial forensics and fraud sector also related to the social and business community toward industry 4.0. The theme of ICFF 2019 was "Financial Forensics and Fraud Detection in Revolution Industry 4.0". Within this scope, ICFF is intended to provide a unique international forum for many universities worldwide, practitioners and also researchers working on financial forensics and fraud detection in private and public institution.

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Section: Discussionmentioning

confidence: 99%

Section: Introductionmentioning

confidence: 99%

Proceedings of the Proceedings of The First International Conference on Financial Forensics and Fraud, ICFF, 13-14 August 2019, Bali, Indonesia

2020

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“…Partial Least Square (PLS) data analysis generally consists of 2 parts, namely the measurement model and the structural model of the measurement model assessment basically explains the relationship between latent changers and their indicators. The focus of this analysis is to see whether or not the reliability and validity requirements of the data obtained from respondents before being used for further analysis (Atmadja & Saputra, 2018;Holmes et al, 2000). The cheating tendency in this study is limited to financial management, especially in the accounting section of the village Credit Institution in Gianyar Regency.…”

Section: Methodsmentioning

confidence: 99%

Analysis Of Accounting Fraud Tendencies At Village Credit Institutions In Gianyar Regency With Pentagon Fraud Approach

Miati

Sutapa

2021

IJESSS

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Village credit institutions (Village Credit Institutions) in Bali serve as a container of wealth belonging to villages and villages in the form of money or other securities. It can be said that village credit institutions have an important role however, there are some cases of fraud that occur in village credit institutions in Bali that have a loss impact especially on the local village. Some research on fraud tendencies has been done but in this study will try to test the influence of accounting fraud tendencies seen from the Pentagon fraud and conducted at the village credit institution in Gianyar Regency. elements contained in the pentagon fraud: (1) Arrogance; (2) Competence/capability; (3) Leadership style (opportunity); (4) Locus of control (pressure); and (5) Rationalization. The population in this study at the village credit institute in Gianyar Regency with a sample of 75 respondents. From the test results using analysis methods PLS (Partial Least Square). obtained the result that the Effectiveness of Internal Control System has no effect on the tendency of accounting fraud in the Village Credit Institution Gianyar district and the effectiveness of technology-based Accounting Information System negatively affects the accounting fraud tendencies.

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“…The difference is in the scale of fraud and the impact of the damage caused. A breach in an internal control function can establish a gateway for fraud, while wicked integrity and environment can drive perpetrators to become fraudsters (Holmes et al. , 2000).…”

Section: Literature Reviewmentioning

confidence: 99%

Fraud analytics practices in public-sector transactions: a systematic review

Alfian,

Ritchi,

Adrianto

2023

JPBAFM

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PurposeIncreased fraudulent practices have heightened the need for innovation in anti-fraud programs, necessitating the development of analytics techniques for detecting and preventing fraud. The subject of fraud analytics will continue to expand in the future for public-sector organizations; therefore, this research examined the progress of fraud analytics in public-sector transactions and offers suggestions for its future development.Design/methodology/approachThis study systematically reviewed research on fraud analytics development in public-sector transactions. The review was conducted from June 2021 to June 2023 by identifying research objectives and questions, performing literature quality assessment and extraction, data synthesis and research reporting. The research mainly identified 43 relevant articles that were used as references.FindingsThis research examined fraud analytics development related to public-sector financial transactions. The results revealed that fraud analytics expansion has not spread equally, as most programs have been implemented by governments and healthcare organizations in developed countries. This research also exposed that the analytics optimization in fraud prevention is higher than for fraud detection. Such analytics help organizations detect fraud, improve business effectiveness and efficiency, and refine administrative systems and work standards.Research limitations/implicationsThis research offers comprehensive insights for researchers and public-sector professionals regarding current fraud analytics development in public-sector financial transactions and future trends.Originality/valueThis study presents the first systematic literature review to investigate the development of fraud analytics in public-sector transactions. The findings can aid scholars' and practitioners' future fraud analytics development.

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Fraud in the governmental and private sectors

Abstract: Document Summary)

Cited by 7 publications

References 13 publications

Proceedings of the Proceedings of The First International Conference on Financial Forensics and Fraud, ICFF, 13-14 August 2019, Bali, Indonesia

Proceedings of the Proceedings of The First International Conference on Financial Forensics and Fraud, ICFF, 13-14 August 2019, Bali, Indonesia

Analysis Of Accounting Fraud Tendencies At Village Credit Institutions In Gianyar Regency With Pentagon Fraud Approach

Fraud analytics practices in public-sector transactions: a systematic review

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