References
- Abbasi, A., Albrecht, C., Vance, A., & Hansen, J. (2012). MetaFraud: A Meta-Learning Framework for Detecting Financial Fraud. Mis Quarterly, 36(4), 1293–1327.
- Abbott, L., Park, Y., & Parker, S. (2000). The Effects of Audit Committee Activity and Independence on Corporate Fraud. Managerial Finance, 26(11), 55–67. DOI: 10.1108/03074350010766990.
- ACFE (2022). Occupational Fraud 2002–2022: A Report to the Nations, Report to the Nations Archive. Retrieved from https://acfe.com.
- ACFE (2022). “How Is Occupational Fraud committed?”. Occupational Fraud 2022: A Report to the Nation. Retrieved from https://acfe.com.
- ACFE (2018). Report to the Nations. 2018 Global Study on Occupational Fraud and Abuse. Government Edition. https://www.acfe.com/uploadedFiles/ACFE_Website/Content/rttn/2018/RTTN-Government-Edition.pdf.
- Albrecht, W., Albrecht, C., Albrecht, C., & Zimbelman, M. (2016). Fraud Examination. United States of America: Gengage Learning.
- Alfian, A. H., Purnamasari, V., & Nugrahini, D. E. (2022). A Conceptual Framework for Reducing Fraud Financial Statement in Financial Business Practice. In L. Barolli (Eds.), Complex, Intelligent and Software Intensive Systems. CISIS 2022. Lecture Notes in Networks and Systems, Vol. 497. Cham: Springer. DOI: 10.1007/978-3-031-08812-4_34.
- Alissa, W., Capkun, V., Jeanjean, T., & Suca, N. (2014). An Empirical Investigation of the Impact of Audit and Auditor Characteristics on Auditor Performance. Accounting Organizations and Society, 39(7), 495–510. DOI: 10.1016/j.aos.2014.06.003.
- Atmadja, A. T., Saputra, K. A. K., & Manurung, D. T. H. (2019). Proactive Fraud Audit, Whistleblowing and Cultural Implementation of Tri Hita Karana for Fraud Prevention. European Research Studies Journal, 22(3), 201–214.
- Bekiaris, M., & Papachristou, G. (2017). Corporate and Accounting Fraud: Types, Causes and Fraudster’s Business Profile. Corporate Ownership & Control, 15(1). DOI: 10.22495/cocv15i1c2p15.
- Dang, H., & Shane, J. S. (2020). Fraud and Abuse Schemes in the Disadvantaged Business Enterprise Program. Journal of Legal Affairs and Dispute Resolution in Engineering and Construction, 12(3). Retrived from https://ascelibrary.org.
- Dede, R., & Eko, G. S. (2020). The Effect of Investigative, Independent Audit and Due Professional Care Audits on the Effectiveness of the Implementation of Fraud Procedures Moderated by Social Pressure in the Internal Audit Department of pt. Indoagung Multikreasi Ceramic Industri & pt. Wijaya Distribution. Asia Pacific Fraud Journal, 5(1). DOI: 10.21532/apfjournal.v5i1.138.
- Donelson, D. C., Ege, M. S., & McInnis, J. M. (2017). Internal Control Weaknesses and Financial Reporting Fraud. Auditing: A Journal of Practice & Theory, 36(3), 45–69. DOI: 10.2308/ajpt51608.
- Ernst and Young (2007). Zarządzanie ryzykiem nadużyć. www.antykorupcja.gov.pl/download/4/5295/Zarzadzanieryzykiemnaduzy.pdf.
- IIA (2017). International Standards for the Professional Practice of Internal Auditing. Standardy. Instytut Audytorów Wewnętrznych IIA Polska.
- Jalil, F. Y. (2018). Internal Control, Anti-Fraud Awareness, and Prevention of Fraud. Etikonomi: Jurnal Ekonomi, 17(2), 297–306. DOI: 10.15408/etk.v17i2.7473.
- Kalovya, O. Z. (2020). Determinants of occupational fraud losses: offenders, victims and insights from fraud theory. Journal of Financial Crime, 30(2), 361–376. DOI: 10.1108/JFC-10-2019-0136.
- Kapała, P. (2017). Upadłość Enron, czyli jedna z największych na świecie. Retrieved from http://restrukturyzacja.pl/2017/11/13/skandal-enron-czyli-jedna-najwiekszych-upadlosci-swiecie/.
- KSB (2019). Załącznik nr 1.5 do uchwały Nr 3430/52a/2019 Krajowej Rady Biegłych Rewidentów z dnia 21 marca 2019 r. 4146,1.5 KSB 240.pdf. Retrieved from https://pibr.org.pl.
- Kutera, M. (2008). Rola audytu finansowego w wykrywaniu przestępstw gospodarczych. Warszawa: Difin.
- Kutera, M. (2016). Nadużycia finansowe, wykrywanie i zapobieganie. Warszawa: Difin.
- Lokanan, M. E. Aujla, I. (2020). Mapping the Individual and Structural Theories of Financial Crimes. Journal of Financial Crime, 28(2), 420–432. DOI: 10.1108/JFC-12-2019-0165.
- Surdykowska, S. T. (2012). Ryzyko finansowe w środowisku globalnej gospodarki. Warszawa: Difin.
- Szczepankiewicz, E. I. (2016). Rewizja finansowa, audyt wewnętrzny a audyt śledczy w wykrywaniu oszustw gospodarczych. In Studia i Prace Kolegium Zarządzania i Finansów, Szkoła Główna Handlowa, vol. 152 (pp. 73–93).
- Wells, J. (2007). Corporate Fraud Handbook: Prevention and Detection. John Wiley & Sons Inc.
- Związek Przedsiębiorstw Finansowych w Polsce (ZPF) 2022. Nadużycia w sektorze finansowym, Raport z badania, Raport z nadużyć finansowych. Retrieved from https://zpf.pl/raports/naduzycia-w-sektorze-finansowym/.