Volume 11 (2024)
Volume 10 (2023)
Volume 9 (2022)
Volume 8 (2021)
Volume 7 (2020)
Volume 6 (2019)
Volume 5 (2018)
Volume 4 (2017)
Volume 3 (2016)
Volume 2 (2015)
Volume 1 (2014)
Accounting
Fraudulent Financial Reporting in the Banking Sector of Bangladesh: A Prediction

Md. Rezaul Karim; Muhammad Armaan Hossain

Volume 8, Issue 2 , February 2021, , Pages 62-81

https://doi.org/10.5281/zenodo.4640933

Abstract
  The purpose of this study is to predict the areas in financial statements susceptive to fraud in the banking sector of Bangladesh. Data of 13 years ranging from 2006 to 2018 of 29 listed banks in Bangladesh were examined for the purpose of this study. Financial data suggested by International Standard ...  Read More

Theory Application: Why People Commit Fraud

Mohammed Riaz Azam

Volume 5, Issue 1 , January 2018, , Pages 54-65

Abstract
  Organizational setting plays an important role on the effectiveness of internal control as a mechanism to protect the organization against unwanted behavior by individuals. However, individuals find a way to commit fraud by analyzing the organization’s internal and external environment. Thus, this ...  Read More