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Displaying 6 articles of 16 total result(s).

Original Article

Digital Technology Skills and Fraud Risk Judgement Performance With Auditors’ Competencies Mediation

Agus Joko Pramano
,
Fazlida Mohd Razali
ORCiD ,
Jamaliah Said
ORCiD ,
Nurliyana Khalid
ORCiD ,
Mohd Taufik Mohd Suffian
ORCiD

Keywords: Auditors, Competencies, Digital Technology Skills, Fraud Detection

Article no: 69

Pages 837-848

Doi: 10.15405/epsbs.2023.11.69

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Original Article

Detection of Financial Statement Fraud Using Fraud Pentagon Theory Perspective in Indonesia

Yuztitya Asmaranti
ORCiD ,
Norziana Lokman
ORCiD ,
Rahayu Abdul Rahman
ORCiD

Keywords: Financial Statement Fraud, Indonesian-listed firms, The Fraud Pentagon Theory

Article no: 16

Pages 192-202

Doi: 10.15405/epsbs.2023.11.16

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Original Article

Digital Payment in Mitigating Traditional Cash Payment Fraud Risk: A Systematic Literature Review

Machmudin Eka Prasetya
ORCiD ,
Intan Salwani Mohamed
ORCiD ,
Shuhaida Mohamed Shuhidan
ORCiD

Keywords: Cash, Digital Payment, Fraud, Risk, Traditional Payment

Article no: 61

Pages 723-738

Doi: 10.15405/epsbs.2023.11.61

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Original Article

Board Characteristics And Extensiveness Of Whistleblowing Policy Among Malaysian Public Listed Companies

Shamin Nanthini Kalyanasundram
,
Norkhazimah Ahmad

Keywords: Whistleblowing policy, fraud detection, mismanagement, board of directors, financial expertise

Article no: 16

Pages 150-158

Doi: 10.15405/epsbs.2020.12.05.16

>View as HTML >Abstract >Download PDF

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