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Please use this identifier to cite or link to this item: https://digital.lib.ueh.edu.vn/handle/UEH/72543
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dc.contributor.advisorĐoàn Văn Hoạten_US
dc.contributor.authorNguyễn Phạm Thu Thảoen_US
dc.contributor.otherNguyễn Thị Thuý Anhen_US
dc.contributor.otherLê Nguyễn Khả Vyen_US
dc.contributor.otherNguyễn Minh Toànen_US
dc.date.accessioned2024-11-13T02:09:35Z-
dc.date.available2024-11-13T02:09:35Z-
dc.date.issued2024-
dc.identifier.urihttps://digital.lib.ueh.edu.vn/handle/UEH/72543-
dc.description.abstractFraud is still a problematic issue today. Many cases of fraud in Vietnam caused losses, affecting the National Economy. It has driven stakeholders, including the government, to determine effective and efficient methods to detect fraudulent issues. Therefore, this study aimed to examine the effect of Big Data, and forensic audit as mediating variables on fraud detection. This research is quantitative research using the snowball sampling technique with a survey method by distributing questionnaires through a google form. Respondents comprised 300 internal, external, and government auditors. The sample size of this research is 247. Furthermore, the data were analyzed using structural equation modeling (SEM) with the help of SmartPLS 3.0. The results showed that the forensic audit and Big Data positively and significantly affect fraud detection. Also, Big Data variables positively and significantly affect forensic audit. In addition, a forensic audit mediates Big Data against fraud detection.en_US
dc.format.medium87 p.en_US
dc.language.isoenen_US
dc.publisherUniversity of Economics Ho Chi Minh Cityen_US
dc.relation.ispartofseriesGiải thưởng Nhà nghiên cứu trẻ UEH 2024en_US
dc.subjectBig dataen_US
dc.subjectForensic auditen_US
dc.subjectFraud detectionen_US
dc.titleThe effect of big data and forensic audit as mediating variable on fraud detection - an empirical research of vietnam corporationsen_US
dc.typeResearch Paperen_US
ueh.specialityKinh tếen_US
ueh.awardGiải Cen_US
item.languageiso639-1en-
item.cerifentitytypePublications-
item.grantfulltextreserved-
item.openairetypeResearch Paper-
item.fulltextFull texts-
item.openairecristypehttp://purl.org/coar/resource_type/c_18cf-
Appears in Collections:Nhà nghiên cứu trẻ UEH
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