Original Article

Exploring the Socio-economic Ramifications of Health Literacy and Medication Adherence on Hypertensive Patients

Year: 2024 | Month: June | Volume 69 | Issue 2

References (36)

Abbas, D.S., Eksandy, A., Hakim, M.Z. and Syam, I. 2020. Pengaruh Indikasi Kecurangan Terhadap Kecurangan Laporan Keuangan Dalam Perspektif Fraud Pentagon. Journal Ekonomi, Sosial & Humaniora, 1(10), 55-64.

View at Google Scholar

Albrecht, C.C., Sanders, M.L., Holland, D.V. and Albrecht, C. 2016. The debilitating effects of fraud in organizations. In Crime and Corruption in Organizations (pp. 163-185). Routledge.

View at Google Scholar

Chen, Q. 2023. Study of Financial Fraud in Guangzhou Longkey Based on Fraud Risk Factors. Frontiers in Business, Economics and Management, 12(1): 194-198.

View at Google Scholar

Chimonaki, C., Papadakis, S. and Lemonakis, C. 2023. Perspectives in fraud theories–A systematic review approach. F1000 Research, 12: 933.

View at Google Scholar

Debreceny, R.S. and Gray, G.L. 2010. Data mining journal entries for fraud detection: An exploratory study. International Journal of Accounting Information Systems, 11(3): 157-181.

View at Google Scholar

Duki?, T., Pavlovi?, M. and Grdini?, V. 2023. Uncovering Financial Fraud: The Vital Role of Forensic Accounting and Auditing in Modern Business Practice. Economic Themes, 61(3): 407-418.

View at Google Scholar

Gerety, M. and Lehn, K. 1997. The causes and consequences of accounting fraud. Managerial and Decision Economics, 18(7-8): 587-599.

View at Google Scholar

Ghazali, M.Z., Rahim, M.S., Ali, A. and Abidin, S. 2014. A preliminary study on fraud prevention and detection at the state and local government entities in Malaysia. Procedia- Social and Behavioral Sciences, 164: 437-444.

View at Google Scholar

Hall, X.M. 2017. Fraud detection and the internal auditor (Doctoral dissertation, Utica College).

View at Google Scholar

Hashim, H.A., Salleh, Z., Shuhaimi, I. and Ismail, N.A.N. 2020. The risk of financial fraud: a management perspective. Journal of Financial Crime, 27(4): 1143-1159.

View at Google Scholar

Kakati, S. and Goswami, C. 2019. Factors and motivation of fraud in the corporate sector: A literature review. Journal of Commerce & Accounting Research, 8(3): 86-96.

View at Google Scholar

Kizyma, T. and Kizyma, A. 2019. Identifying causes and potential consequences of financial fraud. Herald of Economics, 2(92): 47-56.

View at Google Scholar

Mandal, A. 2023. Fathoming fraud: unveiling theories, investigating pathways and combating fraud. Journal of Financial Crime.

View at Google Scholar

Mangala, D. and Kumari, P. 2015. Corporate fraud prevention and detection: Revisiting the literature. Journal of Commerce & Accounting Research, 4(1): 35-45.

View at Google Scholar

Meyers, D.T. 2016. Victims’ stories and the advancement of human rights. Oxford University Press.

View at Google Scholar

Mirinaviciene, S. 2014. Internal control and fraud prevention: Prior research analysis. Science and studies of accounting and finance: problems and perspectives, 9(1): 173-179.

View at Google Scholar

Murphy, P.R. and Dacin, M.T. 2011. Psychological pathways to fraud: Understanding and preventing fraud in organizations. Journal of Business Ethics, 101: 601-618.

View at Google Scholar

Murrar, F. 2022. Fraud schemes during COVID-19: a comparison from FATF countries. Journal of Financial Crime, 29(2): 533-540.c

View at Google Scholar

Ozili, P.K. 2020. Advances and issues in fraud research: a commentary. Journal of Financial Crime, 27(1): 92-103.

View at Google Scholar

Perols, J. 2011. Financial statement fraud detection: An analysis of statistical and machine learning algorithms. Auditing: A Journal of Practice & Theory, 30(2): 19-50.

View at Google Scholar

Power, M. 2013. The apparatus of fraud risk. Accounting, Organizations and Society, 38(6-7): 525-543.

View at Google Scholar

Pustylnick, I. 2009. Combined algorithm for detection of manipulation in financial statements. Available at SSRN 1422693.

View at Google Scholar

Rahman, M.J. and Jie, X. 2024. Fraud detection using fraud triangle theory: evidence from China. Journal of Financial Crime, 31(1): 101-118.

View at Google Scholar

Rezaee, Z. 2005. Causes, consequences, and deterence of financial statement fraud. Critical Perspectives on Accounting, 16(3): 277-298.

View at Google Scholar

Ruankaew, T. 2016. Beyond the fraud diamond. International Journal of Business Management and Economic Research, 7(1): 474-476.

View at Google Scholar

Sadka, G. 2006. The economic consequences of accounting fraud in product markets: Theory and a case from the US telecommunications industry (WorldCom). American Law and Economics Review, 8(3): 439-475.

View at Google Scholar

Sanad, Z. and Al-Sartawi, A. 2021. Financial statements fraud and data mining: a review. In European, Asian, Middle Eastern, North African Conference on Management & Information Systems (pp. 407-414). Cham: Springer International Publishing.

View at Google Scholar

Segal, S. 2016. Accounting frauds–review of advanced technologies to detect and prevent frauds. Economics and Business Review, 2(4): 45-64.

View at Google Scholar

Sharma, A. and Panigrahi, P.K. 2013. A review of financial accounting fraud detection based on data mining techniques. arXiv preprint arXiv: 1309.3944.

View at Google Scholar

Smith, R.G. 2008. Coordinating individual and organisational responses to fraud. Crime, Law and Social Change, 49: 379-396.

View at Google Scholar

Sorunke, O.A. 2016. Personal ethics and fraudster motivation: The missing link in fraud triangle and fraud diamond theories. International Journal of Academic Research in Business and Social Sciences, 6(2): 159-165.

View at Google Scholar

Usman, A.K. and Shah, M.H. 2013. Critical success factors for preventing e-banking fraud. Journal of Internet Banking and Commerce, 18(2): 1-15.

View at Google Scholar

Wolfe, D.T. and Hermanson, D.R. 2004. The fraud diamond: Considering the four elements of fraud.

View at Google Scholar

Young, S.D. 2020. Financial statement fraud: motivation, methods, and detection. In Corporate Fraud Exposed: A Comprehensive and Holistic Approach (pp. 321-339). Emerald Publishing Limited.

View at Google Scholar

Yuri, I.A. and Sari, M.R. 2022. Fraud Awareness and Fraud Detection-Prevention Methods in The Indonesian Private and Public Sector. Global Financial Accounting Journal, 6(1): 100-107.

View at Google Scholar

Zhou, W. and Kapoor, G. 2011. Detecting evolutionary financial statement fraud. Decision Ssupport Systems, 50(3): 570-575.

View at Google Scholar

Economic Affairs, Quarterly Journal of Economics| In Association with AESSRA

74687603 - Visitors since February 20, 2019