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Characteristics of companies with a higher risk of financial statement fraud: A survey of the literature
Item type: Journal Article • Journal: South African Journal of Accounting Research • Authors: E. du Toit --- Department of Financial Management,Fraud and corruption in companies is a serious problem in this day and age. One only needs to think of Enron, Parmalat and Macmed. Companies are constantly identifying new and ingenious ways to defraud their customers, investors, the government and... -
Material Irregularities and the Auditor’s Report
Item type: Journal Article • Journal: De Ratione • Authors: T.T. Dunne --- University of Cape Town, R.D. Jooste --- University of Cape Town, P.M. Smith --- Cape Credit Union League,Little research has been carried out in relation to the auditor’s duty to disclose material irregularities in his report on financial statements This article examines the statutory provision imposing this duty in the light of responses to a questionnaire sent... -
Insider dealing in South Africa – the criminal aspects
Item type: Journal Article • Journal: De Ratione • Authors: R.D Jooste --- University of Cape Town,The new criminal provisions aimed at the regulation of insider dealing In South Africa, although an improvement on the old, are of dubious merit, This article purports to show how the Legislature, through suspect draftmanship, conceptual deficiencies and an over-generous... -
Insider dealing in South Africa – the civil aspects
Item type: Journal Article • Journal: De Ratione • Authors: R.D. Jooste --- University of Cape Town,What are the civil consequence of insider dealing? is civil action a reality? This article examines these issues in the light of recent legislative amendments and attempts to show that, in most instances, neither the common law nor the new... -
Patterns of unprofessional conduct by medical practitioners in South Africa (2007–2013)1
Item type: Journal Article • Journal: South African Family Practice • Authors: Willem A Hoffmann --- Department of Biomedical Sciences, South Africa Nico Nortjé --- Department of Psychology, South AfricaA role of ethics in the medical context is to protect the interests, freedoms and well-being of patients. A critical analysis of unprofessional conduct by medical practitioners registered with the Health Professions Council of South Africa (HPCSA) requires a better... -
Predicting tax fraud using supervised machine learning approach
Item type: Journal Article • Journal: African Journal of Science, Technology, Innovation and Development • Authors: Belle Fille Murorunkwere --- University of Rwanda, Rwanda Revenue Authority, Dominique Haughton --- Université Paris 1 (SAMM), Joseph Nzabanita --- University of Rwanda, Francis Kipkogei --- Stepwise Inc, Kenya Ignace Kabano --- College of Business and Economics/University of Rwanda,With the advancement in technology, the tax base in Rwanda has become broader, and as a result, tax fraud is growing. Depending on the dataset used, fraud detection experts and researchers have used different methods to identify questionable cases. This... -
Ethical ideology and fraud rationalization among future accountants in Nigeria
Item type: Journal Article • Journal: Africa Journal of Management • Authors: Collins Sankay Oboh --- University of Lagos, Nigeria Peter Sproat --- TaxWatch, United KingdomThis study examines the effect of ethical ideology on fraud rationalization among future accountants in Nigeria. Specifically, it investigates whether being a moral idealist or moral relativist influences the ability of future accountants to rationalize fraud. The study collected data... -
Uhlalutyo nzulu lwemirhiba engolwaphulomthetho ngabomthetho kwiinoveli zesiXhosa ezichongiweyo
Item type: Journal Article • Journal: South African Journal of African Languages • Authors: Siziwe Everrette Dlepu --- Walter Sisulu University, South AfricaInjongo yolu phando kukuxavatha umba wolwaphulomthetho olwenziwa ngabomthetho nangona bekumele ukuba bakhusela umthetho noluntu ngokubanzi. Kufumaniseka ukuba ngabo abatshotsh’entla kulwaphulomthetho oluqhubeka umhla nezolo, noluye lufake uluntu engozini. Ingcingane eyithiyori yomthetho wendalo yiyo ekuqanyelwe ngayo xa kuxavathwa olu phando. Le thiyori... -
Federated machine learning for cross-bank credit card fraud detection: A privacy-preserving framework
Item type: Journal Article • Journal: African Journal of Science, Technology, Innovation and Development • Authors: Dhanveer Singh --- Technology Leader Capital One USA, USA Raja Chattopadhyay --- Technology Leader Capital One USA, USAFederated machine learning is a solution to the problem of identifying instances of credit card fraud in any bank without violating privacy laws. The framework proposed in this paper any bank without violating privacy laws. The framework proposed in this...