درآمدهای مالیاتی یکی از مهمترین منابع درآمدی دولت و تأمینکننده بخش عمدهای از هزینههای دولت است. در سالهای اخیر تقلب در صورتهای مالی و اظهارنامه های مالیاتی به طور فزایندهای به یک مشکل جدی برای کسب و کار، دولت و سرمایهگذاران تبدیل... more
درآمدهای مالیاتی یکی از مهمترین منابع درآمدی دولت و تأمینکننده بخش عمدهای از هزینههای دولت است. در سالهای اخیر تقلب در صورتهای مالی و اظهارنامه های مالیاتی به طور فزایندهای به یک مشکل جدی برای کسب و کار، دولت و سرمایهگذاران تبدیل شده است. اکثر مؤدیان مالیاتی به دنبال راهی برای دستکاری در صورتهای مالی و کاهش سود مشمول مالیات ابرازی خود میباشند. از اینرو، شناسایی متقلبین مالیاتی و شرکتهایی که به تقلب در صورتهای مالی میپردازند به امری حیاتی برای دولت تبدیل شده است. هدف از این تحقیق ارائه مدلی است که در آن از الگوریتم درخت تصمیمگیریID3 بهبود یافته استفاده شده است. همچنین برای بهبود عملکرد و دقت آن، با شبکه های عصبی پرسپترون چندلایه بهینه سازی شده توسط الگوریتم ژنتیک ترکیب گردید تا نسبتهای مالی مرتبط با تقلب مالیاتی انتخاب نموده و سربار محاسباتی کاهش یابد. درختی که در مدل پیشنهادی ایجاد میشود دارای کمترین عمق ممکن می باشد که از اینرو دارای سرعت بالا و سربار محاسباتی پایینی میباشد. بدین منظور صورتهای مالی 60 شرکت پذیرفته شده در بورس اوراق بهادار تهران در سالهای 1394 لغایت 1396 بررسی و 54 نسبت مالی از آنها استخراج گردید که به وسیله آزمون ANOVA تعداد 23 نسبت و نهایتاً توسط شبکه های عصبی تعداد 7 نسبت مرتبط با تقلب مالیاتی، به عنوان داده های ورودی مدل انتخاب گردید. مدل ارائه شده با دقت 81/4 درصد، در شناسایی شرکتهای دارای تقلب مالیاتی، موفق بوده که نسبت به الگوریتم آدابوست دارای بالاترین دقت و قدرت پیش بینی بوده است.
Hileli işlemlerden dolayı finansal kayıplar, dünyada her geçen gün artmaktadır. Sertifikalı Hile Denetçileri Kuruluşu’nun (ACFE) yayınlamış olduğu 2012 yılı raporuna göre; dünya genelinde şirketler, finansal tablo hileleri yoluyla... more
Hileli işlemlerden dolayı finansal kayıplar, dünyada her geçen gün artmaktadır.
Sertifikalı Hile Denetçileri Kuruluşu’nun (ACFE) yayınlamış olduğu
2012 yılı raporuna göre; dünya genelinde şirketler, finansal tablo hileleri
yoluyla ortalama 1 milyon $ finansal zarara uğramaktadır.
Bu çalışmanın amacı, İstanbul Menkul Kıymetler Borsası’nda (İMKB) işlem
gören imalat sektöründeki şirketler üzerinde veri madenciliği sınıflandırma
yöntemleri kullanılarak ampirik bir araştırma yapmaktır. Bundan dolayı
50 şirket seçilmiş olup bunların 25 tanesi hile riskli, 25 tanesi ise hile risksiz
olarak belirlenmiştir. Bu amaçla önceki literatür çalışmalarında kullanılmış
15 finansal değişken seçilmiştir. Yapılan araştırma sonucunda stokların kısa
vadeli borçlara oranı, aktif karlılık oranı ve duran varlıkların toplam aktife
oranı hileli finansal tablo göstergeleri olarak belirlenmiştir. Ayrıca veri madenciliği
yöntemlerinin performanslarının literatüre göre etkin oldukları
tespit edilmiştir.
The aim of this study is to examine the element of fraud diamond theory against indications of financial statement fraud. Fraud diamond theory is a further development of classical fraud triangle theory that used to determine the causes... more
The aim of this study is to examine the element of fraud diamond theory against indications of financial statement fraud. Fraud diamond theory is a further development of classical fraud triangle theory that used to determine the causes of fraud. The independent variable in this study is financial target as a proxy of pressure element, ineffective monitoring as a proxy of opportunity element, change of auditor as a proxy of rationalization element and change of director as a proxy of capability. Financial statement fraud, as a dependent variable, measured by Beneish M-Score that later classified as a fraud-indicated firm or non-fraud-indicated firm. Sample were selected using purposive sampling method resulted 36 companies in infrastructure, utility and transportation sector listed in Indonesia Stock Exchange during period year 2015-2019. Data analysis was conducted using the logistic regression model. The result of this study show that change of auditor is significant in detecting the occurange of financial statement fraud.
This study aimed to determine the factors that affect the financial statement fraud tendency in the perspective of fraud triangle as the independent variable which was proxied through ACHANGE, LEV, ROA, BDOUT, INVS, and AUDCHANGE. The... more
This study aimed to determine the factors that affect the financial statement fraud tendency in the perspective of fraud triangle as the independent variable which was proxied through ACHANGE, LEV, ROA, BDOUT, INVS, and AUDCHANGE. The samples were the companies listed on the Stock Exchange in the period 2009-2013 are classified into companies that tend to commit fraud and the company did not commit fraud. Companies that tend to commit fraud are determined based on the sanctions list obtained from the Indonesia Financial Services Authority related to the violation of the regulations of VIII.G.7 by Bapepam-LK regarding the presentation and disclosure of financial statements of listed companies or public companies. Based on a purposive sampling technique used, there were 18 companies that commit violation and 35 companies that did not commit violation. The effect between the factors in fraud triangle perspective against the tendency of financial statement fraud were analyzed using logistic regression analysis. Based on the results of data analysis, it can be concluded that the proxy of ROA, INVS, and AUDCHANGE has a significant effect on the tendency of financial statement fraud, while the proxy of ACHANGE, LEV, and BDOUT has no effect on the tendency of financial statement fraud.
The purpose of the paper was to identify the factors that influence external auditor's ability to detect manipulation in financial statements. A structured questionnaire with 16 items was designed. Based on the convenience sampling... more
The purpose of the paper was to identify the factors that influence external auditor's ability to detect manipulation in financial statements. A structured questionnaire with 16 items was designed. Based on the convenience sampling method, a sample of 113 auditors as respondents was selected from different states in Algeria. Multiple linear regressions were performed on the proposed conceptual model. Our results showed that the independence of external auditors; length of audit tenure; and auditor's professional specialization have a positive and significant influence on external auditor's ability to detect manipulation in financial statements. However, audit firm size does not have a significant influence on the ability to detect manipulation. The paper concluded with some recommendations that can be useful in enhancing the auditor's manipulations detection ability. الملخص كان الغرض من الورقة هو تحديد العوامل المؤثرة على قدرة المدقق الخارجي على اكتشاف التلاعب في القوائم المالية. تم تصميم استبيان منظم مع 16 بندا، وعلى أساس طريقة أخذ العينات الملائمة، تم اختيار عينة من 113 مراجعا كمستجوبين من عدة ولايات في الجزائر. تمّ إجراء الانحدار الخطّي المتعدد على النموذج المفاهيمي المُقترح. أظهرت نتائجنا أن لاستقلالية المدقق الخارجي؛ ارتباط التدقيق الممتد (الطويل)؛ والتخصص المهني للمدقق تأثير ايجابي ودال معنويا على قدرة المدقق الخارجي في اكتشاف التلاعب بالقوائم المالية. ومع ذلك، فإن حجم شركة التدقيق ليس له تأثير دال في القدرة على اكتشاف التلاعب. اختتمت الورقة ببعض التوصيات التي يُمكن أن تكون مفيدة في تعزيز قدرة المدقق على كشف التلاعب.
Cases of corporate frauds with financial instruments count on simulacra of accountability. Based on grounded research, this study considered cases that were conducted for years without being detected causing billion-aire injury to... more
Cases of corporate frauds with financial instruments count on simulacra of accountability. Based on grounded research, this study considered cases that were conducted for years without being detected causing billion-aire injury to investors. The objective was to present how they bypassed internal controls, corporate governance, and all regulatory apparatus using substantive and symbolic resources at organization level analysis. An extensive analysis allowed perceive a common modus operandi that is described here organized by objectives. This paper also suggests a direction for accountability improvement.
he aim of the discussion paper is to position neo-empiricism as an appropriate theoretical perspective from which to conduct proposed research on how accountants, practitioners and regulators, make sense of the fraud prevention and... more
he aim of the discussion paper is to position neo-empiricism as an appropriate theoretical perspective from which to conduct proposed research on how accountants, practitioners and regulators, make sense of the fraud prevention and detection process. It is argued that such a methodological stance provides a rigorous methodological basis whilst facilitating the flexibility of research questioning necessary for effective forensic accounting research. The paper discusses the nature of forensic accounting research and argues for the need to often adopt an objectivity engagement with our understanding of the social world. From this perspective neo-empiricism is argued as a meaningful alternative to positivism, whilst recognizing through the discussions the theoretical assumptions and limitations this approach makes
Cases of corporate frauds with financial instruments count on simulacra of accountability. Based on grounded research, this study considered cases that were conducted for years without being detected causing billionaire injure to... more
Cases of corporate frauds with financial instruments count on simulacra of accountability. Based on grounded research, this study considered cases that were conducted for years without being detected causing billionaire injure to investors. The objective was to present how they bypassed internal controls, corporate governance, and all regulatory apparatus using substantive and symbolic resources at organization level analysis. An extensive analysis allowed perceive a common modus operandi that is described here organized by objectives. This paper also suggests a direction for accountability improvement.
Financial earnings manipulation reporting has currently attracted attention. This study starts with an introduction and overview on the concept of auditing. Securities and Exchange Board, India [SEBI] functions as the regulatory board of... more
Financial earnings manipulation reporting has currently attracted attention. This study starts with an introduction and overview on the concept of auditing. Securities and Exchange Board, India [SEBI] functions as the regulatory board of the capital market in India will be detailed. In describing, two main types of discrepancies will be introduced, namely those resulting from defective financial reporting and from abuse or misappropriation of assets. The study also detects some of the main reasons behind the auditors’ failures in detecting defective financial statements. Technically, the main reasons for failures include analytical review application procedures as sufficient audit evidence; deficiencies in audit risk model and risk evaluation as to internal control; audit failure in revenue recognition and the involved party transactions disclosure. The auditors’ main ethical issues, independency and the quantum of non-audit services will be defined
This research aimed to get empirical evidence in detecting financial statement fraud with fraud perspective diamond. Research by Sihombing (2014) explained that diamond fraud is an outlook and new concepts about the phenomenon of fraud... more
This research aimed to get empirical evidence in detecting financial statement fraud with fraud perspective diamond. Research by Sihombing (2014) explained that diamond fraud is an outlook and new concepts about the phenomenon of fraud raised by Wolfe and Hermanson (2004). Proxy variables of this research using pressure that is proxied by financial stability, external pressure, and financial targets; opportunity is proxied by ineffective monitoring and nature of the industry; rationalization is proxied by the turn of the auditor and capability is proxied by the change of directors.This research examined the empirical evidence to detect financial statement fraud with fraud perspective diamond. This study refers to the banking company listed in Indonesia Stock Exchange. The results of this research indicate that the variable pressure is proxied by financial stability, external pressure, and financial targets; Opportunity is proxied by ineffective monitoring and nature of the industry;...
This research aimed to get empirical evidence in detecting financial statement fraud with fraud perspective diamond. Research by Sihombing (2014) explained that diamond fraud is an outlook and new concepts about the phenomenon of fraud... more
This research aimed to get empirical evidence in detecting financial statement fraud with fraud perspective diamond. Research by Sihombing (2014) explained that diamond fraud is an outlook and new concepts about the phenomenon of fraud raised by Wolfe and Hermanson (2004). Proxy variables of this research using pressure that is proxied by financial stability, external pressure, and financial targets; opportunity is proxied by ineffective monitoring and nature of the industry; rationalization is proxied by the turn of the auditor and capability is proxied by the change of directors. This research examined the empirical evidence to detect financial statement fraud with fraud perspective diamond. This study refers to the banking company listed in Indonesia Stock Exchange. The results of this research indicate that the variable pressure is proxied by financial stability, external pressure, and financial targets; Opportunity is proxied by ineffective monitoring and nature of the industry...