Widhoyoko, Samuel Anindyo and Sasmoko, Sasmoko and Peranginangin, Ezra and Gultom, Jonathan and Handayani, Sri (2018) An Epistemology Of Fraudulent Financial Reporting: A Businness Model Canvas Adoption. International Journal of Engineering and Technology, 7. pp. 305-308.
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As an emerging trends of business, new development of epistemology is necessary. In the field of forensic accounting and fraud examination, numerous model on how fraud could happen have been evolving innovatively. On the other hand, fraudulent financial reporting scheme has never been explained in an epistemological manner. As business process is growing more sophisticated and complicated these days, an epistemology development must be done grounded on a representative business framework in which, this research employs business model canvas (BMC) by Alexander Osterwalder due to its adaptability and flexibility. This research interprets the elements contained in BMC in the context of fraudulent reporting in stock market through sequential explanation presented in the model.
| Item Type: | Article |
|---|---|
| Uncontrolled Keywords: | Business Model Canvas, Fraudulent Financial Reporting, Stock Market Fraud. |
| Subjects: | Accounting |
| Divisions: | Journal Article > Prodi Akuntansi |
| Depositing User: | Prasetiyo Suhendro |
| Date Deposited: | 04 Oct 2023 04:49 |
| Last Modified: | 04 Oct 2023 04:49 |
| URI: | http://repository.podomorouniversity.ac.id/id/eprint/1011 |
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