|
|
REFERENCES
Aditya, G. N. I. A. (2025). New fraud diamond and financial statement fraud: A case study in emerging country. East
Asian Journal of Multidisciplinary Research, 4(5), 22112226. https://doi.org/10.55927/eajmr.v4i5.199
Agnese, P.,
Battaglia, F., Busato, F., & Taddeo, S. (2022).
ESG controversies and governance: Evidence from
the banking industry. Finance Research Letters, 49,
103397. https://doi.org/10.1016/j.frl.2022.103397
Association of Certified Fraud
Examiners. (2024). Occupational
Fraud 2024: A Report to The Nations. https://www.acfe.com/-/media/files/acfe/pdfs/rttn/2024/2024-report-to-the-nations.pdf
Attia, E. F., & Almoneef, A.
(2025). Impact of ESG on Firm Performance in the
MENAT Region: Does Audit Quality Matter? Sustainability,
17(13), 6151. https://doi.org/10.3390/su17136151
Azevedo, G., Oliveira, J.,
Almeida, T., Borges, M. F. R., Tavares, M. C., & Vale, J. (2025).
Determinants of Financial Risks Pre- and Post-COVID-19 in Companies Listed on
Euronext Lisbon. Journal of Risk and Financial Management, 18(3), 135.
https://doi.org/10.3390/jrfm18030135
Bao, Y., Ke, B., Li, B.,
Yu, Y.J. & Zhang, J. (2020). Detecting accounting fraud in
publicly traded US firms using a machine learning approach. Journal
of Accounting Research, 58(1),
199-235. https://doi.org/10.1111/1475-679X.12292
Beasley,
M. S., Carcello,
J. V., Hermanson, D. R., & Lapides, P. D. (2000). Fraudulent financial reporting: Consideration of industry traits and corporate governance
mechanisms. Accounting Horizons, 14(4), 441454. https://doi.org/10.2308/acch.2000.14.4.441
Behrmann, V.,
Hornuf, L., Vrankar, D., & Zimmermann, J. (2025). The deregulation of quarterly
reporting and its effects on information asymmetry and firm value. Review of Quantitative Finance and Accounting, 64,
12211259. https://doi.org/10.1007/s11156-024-01338-5
Breunig, M. M., Kriegel, H.-P., Ng, R. T., &
Sander, J. (2000). LOF: Identifying density-based local outliers. ACM SIGMOD Record, 29(2), 93104. https://doi.org/10.1145/335191.335388
Buchetti, B., Arduino, F. R., & Perdichizzi,
S. (2025). A literature review on corporate governance and ESG research:
Emerging trends and future directions. International Review of Financial
Analysis, 97, 103759. https://doi.org/10.1016/j.irfa.2024.103759
Cecchini, M., Aytug,
H., Koehler, G.J. &
Pathak, P. (2010). Detecting
management fraud in public companies. Management
Science, 56(7), 1146-1160. https://doi.org/10.1287/mnsc.1100.1174
Çek, K. (2025). Effect
of accounting and ESG controversies on financial performance: Moderating
effect of ESG. Fiscaoeconomia,
9(2), 12131224. https://doi.org/10.25295/fsecon.1556525
Chen, K. H., Zhang, Y., Elston,
J. A., & others.
(2025). Environmental, social, and governance (ESG) initiative scores and firm
performance: The importance and role of firm size. Small Business Economics. https://doi.org/10.1007/s11187-025-01096-1
Christian, N.,
& Mardianto. (2025, April). Does financial distress lead to corporate fraud?. Global
Financial Accounting Journal, 9(1),
90-99. https://doi.org/10.37253/gfa.v9i1.10448
Coates, J. C. (2007). The goals and promise of the
Sarbanes-Oxley Act. Journal of
Economic Perspectives, 21(1),
91116. https://doi.org/10.1257/jep.21.1.91
Cressey,
D. R. (1953). Other peoples money: A study in the
social psychology of embezzlement. Free Press.
Dechow, P. M., Ge, W., Larson, C.R. &
Sloan, R.G. (2011). Predicting
material accounting misstatements. Contemporary
Accounting Research, 28(1), 17-82. https://doi.org/10.1111/j.1911-3846.2010.01041.x
Dechow, P. M., Sloan,
R. G., & Sweeney, A. P. (1996). Causes
and consequences of earnings manipulation: An analysis
of firms subject to enforcement actions by the SEC. Contemporary Accounting Research, 13(1), 136. https://doi.org/10.1111/j.1911-3846.1996.tb00489.x
Deshmukh, S.,
& Goel, A. (2025). When do
optimistic CEOs enhance firm value?. European Financial Management. https://doi.org/10.1111/eufm.12544
Del Sarto,
N. (2025). Corporate governance and ESG controversies: Navigating risk‑taking
in banks. Business Strategy and the Environment, 34(4), 45414560.
https://doi.org/10.1002/bse.4214
Farooq, M., Khan, I., Kainat, M., & Mumtaz, A. (2023). Corporate social
responsibility and firm value: The role of enterprise risk management and
corporate governance. Corporate Governance: The International Journal of
Business in Society. Advance online publication.
https://doi.org/10.1108/CG-08-2023-0341
Frances, C. C., & Nworie, G. O. (2025). Firm size: A
strategic booster of shareholder wealth maximisation
among listed agricultural firms in Nigeria. International
Journal of Academic Accounting, Finance & Management Research, 9(4), 4757.
Freeman, R. E., & McVea, J. (2001). A stakeholder approach to strategic management. SSRN Electronic Journal. https://doi.org/10.2139/ssrn.263511
Hassanniakalager, A., Ji, X., Perotti, P., & Tsoligkas, F. (2025). A
machine learning approach to detect accounting fraud. SSRN
Electronic Journal. https://doi.org/10.2139/ssrn.4117764
Hinton,
G. E., & Salakhutdinov,
R. R. (2006). Reducing
the dimensionality of data with neural networks. Science,
313(5786), 504507. https://doi.org/10.1126/science.1127647
Hossain,
M. Z. (2025). Forensic
auditing in environmental and social governance (ESG): Detecting fraud and ensuring compliance. SSRN
Electronic Journal. https://doi.org/10.2139/ssrn.5255556
Hussain
M., & Haileslasie, T. (2025). Corporate governance and ESG
controversies: A quantile regression approach. Corporate Governance. https://doi.org/10.1108/CG-11-2024-0616
Islam,
M. S., & Rahman, N. (2025). AI-driven
fraud detections in financial institutions: A
comprehensive study. Journal of Computer Science and
Technology Studies, 7(1), 100112. https://doi.org/10.32996/jcsts.2025.7
Jain,
A. K. (2010). Data
clustering: 50 years beyond K-means. Pattern Recognition Letters, 31(8), 651666. https://doi.org/10.1016/j.patrec.2009.09.011
Jensen,
M. C., & Meckling,
W. H. (1976). Theory
of the firm: Managerial behavior, agency costs and
ownership structure. Journal of Financial Economics,
3(4), 305360. https://doi.org/10.1016/0304-405X(76)90026-X
Junus, A., Sundari, S., & Azzahra, S. Z. (2025). Fraudulent financial reporting and firm value:
An empirical analysis from the fraud hexagon perspective.
Investment Management and Financial Innovations, 22(1), 339350. https://doi.org/10.21511/imfi.22(1).2025.26
Kathan, M. C., Utz, S., Dorfleitner,
G., Eckberg, J., & Chmel, L. (2024). What
you see is not what you get: ESG scores and greenwashing
risk. Finance Research Letters, 65, 106710. https://doi.org/10.1016/j.frl.2024.106710
Kennedy,
R. K. L., Villanustre, F., & Khoshgoftaar, T. M. (2025). Unsupervised feature selection and class labeling for
credit card fraud. Journal of Big Data, 12,
Article 111. https://doi.org/10.1186/s40537-025-01154-1
Khan,
A. S., Nejad,
M. Y., & Kassim,
A. A. M. (2023). The effect of audit quality on fraud reduction: A moderating role of International Financial Reporting
Standards (IFRS) adoption in
Malaysia and Indonesia. International Journal of
Professional Business Review, 8(6),
121. https://doi.org/10.26668/businessreview/2023.v8i6.2181
Kumashiro, T. (2025). Guardians of truth: How to ensure
the accuracy of ESG information (European Corporate
Governance Institute - Law Working Paper No. 862/2025). https://doi.org/10.2139/ssrn.5359350
Li,
D., Ma, C., Yang, J.,
& Li, H. (2024a). ESG
performance and corporate fraud. Finance Research
Letters, 62(Part B), 105212. https://doi.org/10.1016/j.frl.2024.105212
Li,
T., Shu, X., & Liao, G. (2024b). Does corporate greenwashing
affect investors' decisions?. Finance Research Letters, 63, 105877. https://doi.org/10.1016/j.frl.2024.105877
Lin,
X., Zhu, H., & Meng, Y. (2023). ESG greenwashing and equity
mispricing: Evidence from China. Finance
Research Letters, 52, 104606. https://doi.org/10.1016/j.frl.2023.104606
Liu,
F. T., Ting, K.,
& Zhou, Z.-H. (2008). Isolation forest. In 2008 Eighth
IEEE International Conference on Data Mining, 413422. https://doi.org/10.1109/ICDM.2008.17
Narula,
R., Rao, P., Kumar, S.,
& Paltrinieri, A. (2025). ESG
investing & firm performance: Retrospections of past
& reflections of future. Corporate Social
Responsibility and Environmental Management, 32(1), 10961121. https://doi.org/10.1002/csr.2982
Ngo,
N.-Q.-N.,
Pham, T.-H., Pham, H.,
& Truong, M. T. (2025). Green finance and anti-money
laundering effectiveness: Evidence from Asian countries. SSRN Electronic Journal. https://ssrn.com/abstract=5179815
Obiedallah, Y. R., & El Mahdy,
A. H. A.M. (2025). Accounting conservatism and
firm value in Egypt: The mediating role of tax avoidance. Future Business Journal, 11, Article 177. https://doi.org/10.1186/s43093-025-00600-z
Oseifuah, E. K. (2025). Application of the fraud
triangle model in mitigating tax evasion in developing countries: a conceptual framework. International Journal
of Business Ecosystem & Strategy (2687-2293), 7(2), 297306. https://doi.org/10.36096/ijbes.v7i2.782
Park,
J. J. (2023). ESG
securities fraud. Wake Forest Law Review, 58, 11491182. UCLA School of Law, Law-Econ Research Paper No. 23-02. SSRN Electronic Journal. https://ssrn.com/abstract=4428212
Prior,
D., Surroca, J.,
& Tribó, J. A. (2008). Are socially responsible
managers really ethical? Exploring the relationship between earnings
management and corporate social responsibility. Corporate
Governance: An International
Review, 16(3), 160177. https://doi.org/10.1111/j.1467-8683.2008.00678.x
Rajaprkash, S.,
A. K. V, M. D., Reddy, G. S. K., Reddy, A. S.,
& Lokesh, B. (2025). Supervised
and unsupervised learning for fraud detection in banking transactions. In 2025 International Conference on Emerging Technologies
in Engineering Applications (ICETEA),
14. https://doi.org/10.1109/ICETEA64585.2025.11099764
Samsudin, Z. A., Sahu, M., Alahdal, W. M.,
Abd Majid, N., & Muhmad, S. N. (2025). The moderating effect of ESG
controversies on the relationship between CSR committee and ESG performance: Malaysian evidence. Business
Strategy & Development. https://doi.org/10.1002/bsd2.70158
Satt, H., Chetioui, Y., Ouahidi,
O., Bodolica, V.,
& Lamiri, D. (2023). Capital expenditure and firm value in the MENA region: The role of market competition and information asymmetry. Macroeconomics and Finance in Emerging Market Economies,
18(1), 138157. https://doi.org/10.1080/17520843.2022.2163564
Sastroredjo, P. E., & Suganda, T. R. (2025). ESG and financial distress: The role of bribery, corruption, and fraud in FTSE All-Share companies. Risks, 13(3), 41. https://doi.org/10.3390/risks13030041
Shanaa, M., &
Abdallah, S. (2025). A hybrid
anomaly detection framework combining supervised and unsupervised learning
for credit card fraud detection. F1000Research, 14,
664. https://doi.org/10.12688/f1000research.166350.1
Van
Rensburg, W. A. J.,
Van Staden, C., &
Prinsloo, L. (2025). Fraud, waste,
and abuse detection in medical claims using an ensemble of unsupervised
machine learning models. In 2025 IEEE 38th
International Symposium on Computer-Based Medical
Systems (CBMS), 16. https://doi.org/10.1109/CBMS65348.2025.00181
Walauskis, M. A., & Khoshgoftaar, T. M. (2025). Unsupervised
label generation for severely imbalanced fraud data. Journal
of Big Data, 12, Article 63. https://doi.org/10.1186/s40537-025-01120-x
Wang,
J., Chen, Y., & Wang, S. (2024). Exploring the relationship
between corporate ESG performance and corporate violation: Based
on the fraud triangle theory. Corporate Social
Responsibility and Environmental Management, 31(6), 56065626. https://doi.org/10.1002/csr.2882
Wang,
Y., & Liu, S. (2025). Managerial short-termism, ESG
performance, and corporate financial fraud: A
heterogeneity analysis based on corporate ownership. International
Review of Economics & Finance, 102, 104385. https://doi.org/10.1016/j.iref.2025.104385
Wang,
L., Tang, R., & Zhou, X. (2025a). Financial crime risks in
environmental, social, and governance (ESG)
investment: Perspectives on greenwashing and
false disclosure. Finance Research Letters, 85(Part A), 107856. https://doi.org/10.1016/j.frl.2025.107856
Wang,
R., Hu, Y., Teng, Y.,
Liu, Y., Liu, L., & Li, X. (2025b). Corporate fraud, director
turnover, and corporate performance in the Chinese construction industry. In ICCREM 2024: Proceedings of the International
Conference on Construction and Real Estate Management, 233243. https://doi.org/10.1061/9780784485910.024
Xu,
S., Cao, Y., Wang, Z.,
& Tian, Y. (2025, June). Fraud
Detection in Online Transactions: Toward Hybrid
SupervisedUnsupervised Learning Pipelines.
In Proceedings of the 2025 6th International Conference on
Electronic Communication and Artificial Intelligence (ICECAI
2025), Chengdu, China, 20-22. https://doi.org/10.20944/preprints202505.1101.v1
|
