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to use the samples from different demographics to identify<br />

fraud risk factors.<br />

ACKNOWLEDGEMENT<br />

The research <strong>of</strong> “Innovation <strong>of</strong> Fraud Deterrence<br />

System in the Organization using Forensic Accounting and<br />

Data Mining Techniques” receives a scholarship from “THE<br />

90 th ANNIVERSARY OF CHULALONGKORN UNIVERSITY<br />

FUND (Ratchadaphiseksomphot Endowment Fund)”.<br />

REFERENCES<br />

[1] Association <strong>of</strong> Certified Fraud Examiners, (1996),<br />

Report to the Nation on occupational fraud & abuse.<br />

[2] Association <strong>of</strong> Certified Fraud Examiners, (2002),<br />

Report to the Nation on occupational fraud & abuse.<br />

[3] Association <strong>of</strong> Certified Fraud Examiners, (2004),<br />

Report to the Nation on occupational fraud & abuse.<br />

[4] Association <strong>of</strong> Certified Fraud Examiners, (2006),<br />

Report to the Nation on occupational fraud & abuse.<br />

[5] Association <strong>of</strong> Certified Fraud Examiners, (2008),<br />

Report to the Nation on occupational fraud & abuse.<br />

[6] Association <strong>of</strong> Certified Fraud Examiners, (2010),<br />

Report to the Nation on occupational fraud & abuse.<br />

[7] Cendrowski, H., Martin, J. P. and Petro, L. W.,<br />

(2007), The handbook <strong>of</strong> fraud deterrence, John<br />

Wiley & Sons, Inc.<br />

[8] Chairatana, P., (2009), Introduction to innovation<br />

management. Presentation <strong>of</strong> Innovation Synthesis 1,<br />

Technopreneurship and Innovation Management<br />

program, Chulalongkorn University.<br />

[9] Coenen, T. L., (2008), Essentials <strong>of</strong> corporate fraud,<br />

John Wiley & Sons, Inc.<br />

[10] Criminal Code <strong>of</strong> Thailand, B.E. 2499 (1956) as<br />

amended until the Criminal Code (No.17), B.E. 2547<br />

(2003)<br />

[11] Digabriele, J. A., (2008), “An empirical investigation<br />

<strong>of</strong> the relevant skills <strong>of</strong> forensic accountants,” Journal<br />

<strong>of</strong> Education for Business.<br />

[12] Hopwood, W. S., Leiner, J. J. and Young, G. R.,<br />

(2009), Forensic accounting, International edition,<br />

McGraw-Hill.<br />

[13] International Standard, (2009), Risk management –<br />

principles and guidelines – ISO 31000.<br />

[14] Jans, M., Lybaert, N. and Vanho<strong>of</strong>, K., (2009), “A<br />

framework for internal fraud risk reduction at IT<br />

integrating business processes: The IFR 2 framework,”<br />

The International Journal <strong>of</strong> Digital Accounting<br />

Research, Vol. 9, 1-29.<br />

[15] KPMG, (2007), Fraud survey 2007, Thailand KPMG<br />

Phoomchai Business Advisory Ltd.<br />

[16] Latshaw, C.A. and Tobin, P.J., (2003), “Fraudulent<br />

financial reporting: The government and accounting<br />

pr<strong>of</strong>ession react,” Review <strong>of</strong> Business.<br />

[17] Martin, E. A., (2003), A dictionary <strong>of</strong> law, Fifth edition,<br />

Oxford University Press.<br />

[18] Martin, J. P. and Cendrowaki, H., (2008), “Financial<br />

statement fraud and the lending decision,”<br />

Commercial Lending Review.<br />

[19] Mennis, J. and Liu, J. W., (2005), “Mining association<br />

rules in spatio-temporal data: An analysis <strong>of</strong> urban<br />

socioeconomic and land cover change,” Transactions<br />

in GIS, 9(1), 5–17.<br />

[20] Metwally, A., Agrawal, D. and Abbadi, A. E., (n.d.),<br />

“Using association rules for fraud detection in web<br />

advertising networks,” (n.p.).<br />

[21] Muller, E. and Doloreux, D., (2007), “The key<br />

dimensions <strong>of</strong> knowledge intensive business services<br />

(KIBS) analysis: a decade <strong>of</strong> evolution,” Fraunh<strong>of</strong>er<br />

institute for systems and innovation research,<br />

working paper firms and region, No. U1/2007.<br />

[22] Naruedomkul, P., Rodwanna P. and Wonglimpiyarat<br />

J., (2010), “Organization frauds in Thailand: A<br />

survey on risk factors,” International Journal <strong>of</strong><br />

Criminal Justice Sciences, Vol.5 Issue 1, 203-219.<br />

[23] Owojori, A. A. and Asaolu, T. O., (2009), “The role<br />

<strong>of</strong> forensic accounting in solving the vexed problem<br />

<strong>of</strong> corporate world,” European Journal <strong>of</strong> Scientific<br />

Research, Vol.29 No.2, 183-187.<br />

[24] Panigrahi, P. K., (2006), “Discovering fraud in<br />

forensic accounting using data mining techniques,”<br />

The chartered Accountant.<br />

[25] Pearson, T.A. and Singleton, T.W., (2008), “Fraud and<br />

forensic accounting in the digital environment,”<br />

Accounting Education, Vol. 23, No. 4, 545-559.<br />

[26] Ramamoorti, S., (2008), “The psychology and<br />

sociology <strong>of</strong> fraud: Integrating the behavioral<br />

sciences component into fraud and forensic accounting<br />

curricula,” Accounting Education, Vol. 23 No. 4, 521–<br />

533.<br />

[27] Ramaswamy, V., (2007), “New Frontiers: Training<br />

forensic accountants within the accounting program,”<br />

Journal <strong>of</strong> College Teaching & Learning.<br />

[28] Sanchez, D., Vila, M. A., Cerda, L. and Serrano, J.<br />

M., (2009), “Association rules applied to credit card<br />

fraud detection,” Expert Systems with Applications,<br />

36, 3630-3640.<br />

[29] Singleton, T.W., Singleton, A., Bologna, J. and<br />

Lindquist, R., (2006), Fraud auditing and forensic<br />

accounting, 3 rd edition, John Wiley & Sons, Inc.<br />

[30] Waiyamai, K. and Pongsiripreeda, T., (n.d.),<br />

“Applying association rule discovery to select laws<br />

and articles for lawsuit,” (n.p.).<br />

[31] Wilhelm, W. K., (2004), “The fraud management<br />

lifecycle theory: A holistic approach to fraud<br />

management,” Journal <strong>of</strong> Economic Crime<br />

Management, Vol. 2, Issue 2.<br />

[32] Yin, X. and Han, J., (n.d.), “CPAR: Classification<br />

based on predictive association rules,” (n.p.).<br />

[33] Yue, D., Wu, X., Wang, Y., Li, Y. and Chu, C. H.,<br />

(2007), “A review <strong>of</strong> data mining-based financial<br />

fraud detection research," IEEE.<br />

www.theinternationaljournal.org > RJSSM: Volume: 01, Number: 10, Feb-2012 Page 90

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