{"status":"ok","message-type":"work","message-version":"1.0.0","message":{"indexed":{"date-parts":[[2025,6,19]],"date-time":"2025-06-19T05:00:21Z","timestamp":1750309221126,"version":"3.41.0"},"publisher-location":"New York, NY, USA","reference-count":25,"publisher":"ACM","license":[{"start":{"date-parts":[[2022,7,16]],"date-time":"2022-07-16T00:00:00Z","timestamp":1657929600000},"content-version":"vor","delay-in-days":0,"URL":"https:\/\/www.acm.org\/publications\/policies\/copyright_policy#Background"}],"content-domain":{"domain":["dl.acm.org"],"crossmark-restriction":true},"short-container-title":[],"published-print":{"date-parts":[[2022,7,16]]},"DOI":"10.1145\/3556089.3556105","type":"proceedings-article","created":{"date-parts":[[2022,11,30]],"date-time":"2022-11-30T22:51:32Z","timestamp":1669848692000},"page":"540-546","update-policy":"https:\/\/doi.org\/10.1145\/crossmark-policy","source":"Crossref","is-referenced-by-count":0,"title":["Forensic Accountant Data Analytical Skills Opportunity as Fraud Investigator in Industry 4.0 Era"],"prefix":"10.1145","author":[{"ORCID":"https:\/\/orcid.org\/0000-0001-7218-8362","authenticated-orcid":false,"given":"Bambang Leo","family":"Handoko","sequence":"first","affiliation":[{"name":"Accounting Department, Bina Nusantara University, Indonesia"}],"role":[{"role":"author","vocabulary":"crossref"}]},{"ORCID":"https:\/\/orcid.org\/0000-0002-9072-0532","authenticated-orcid":false,"given":"Gen Norman","family":"Thomas","sequence":"additional","affiliation":[{"name":"Bina Nusantara University, Indonesia"}],"role":[{"role":"author","vocabulary":"crossref"}]}],"member":"320","published-online":{"date-parts":[[2022,11,30]]},"reference":[{"key":"e_1_3_2_1_1_1","volume-title":"Indicators of audit fees and fraud classification: impact of SOX","author":"Jane M.","year":"2012","unstructured":"M. Jane , L. Karin , A. P. Pervaiz , A. Bing , and B. Yu , \u201c Indicators of audit fees and fraud classification: impact of SOX ,\u201d 2012 , doi: 10.1108\/02686901211228002. 10.1108\/02686901211228002 M. Jane, L. Karin, A. P. Pervaiz, A. Bing, and B. Yu, \u201cIndicators of audit fees and fraud classification: impact of SOX,\u201d 2012, doi: 10.1108\/02686901211228002."},{"key":"e_1_3_2_1_2_1","article-title":"Emergence of Fintech and cybersecurity in a global financial centre: Strategic approach by a regulator","volume":"2017","author":"Ng A. W.","unstructured":"A. W. Ng and B. K. B. Kwok , \u201c Emergence of Fintech and cybersecurity in a global financial centre: Strategic approach by a regulator ,\u201d Journal of Financial Regulation and Compliance. 2017 , doi: 10.1108\/JFRC-01-2017-0013. 10.1108\/JFRC-01-2017-0013 A. W. Ng and B. K. B. Kwok, \u201cEmergence of Fintech and cybersecurity in a global financial centre: Strategic approach by a regulator,\u201d Journal of Financial Regulation and Compliance. 2017, doi: 10.1108\/JFRC-01-2017-0013.","journal-title":"Journal of Financial Regulation and Compliance."},{"key":"e_1_3_2_1_3_1","doi-asserted-by":"publisher","DOI":"10.4018\/IJBSA.20210101.oa2"},{"issue":"4","key":"e_1_3_2_1_4_1","article-title":"Comparative Analysis of Auditor Certification: Certified Fraud Examiner (CFE) and Certified Forensic Auditor (CFrA)","volume":"7","author":"Ariyanto R.","year":"2019","unstructured":"R. Ariyanto , \u201c Comparative Analysis of Auditor Certification: Certified Fraud Examiner (CFE) and Certified Forensic Auditor (CFrA) ,\u201d Account. Bus. Inf. Syst. J. , vol. 7 , no. 4 , 2019 . R. Ariyanto, \u201cComparative Analysis of Auditor Certification: Certified Fraud Examiner (CFE) and Certified Forensic Auditor (CFrA),\u201d Account. Bus. Inf. Syst. J., vol. 7, no. 4, 2019.","journal-title":"Account. Bus. Inf. Syst. J."},{"issue":"5","key":"e_1_3_2_1_5_1","first-page":"376","article-title":"Big data analytics: Literature study on how big data works towards accountant millennial generation","volume":"11","author":"Deniswara K.","year":"2020","unstructured":"K. Deniswara , B. L. Handoko , and A. N. Mulyawan , \u201c Big data analytics: Literature study on how big data works towards accountant millennial generation ,\u201d Int. J. Manag. , vol. 11 , no. 5 , pp. 376 \u2013 389 , 2020 , doi: 10.34218\/IJM.11.5.2020.037. 10.34218\/IJM.11.5.2020.037 K. Deniswara, B. L. Handoko, and A. N. Mulyawan, \u201cBig data analytics: Literature study on how big data works towards accountant millennial generation,\u201d Int. J. Manag., vol. 11, no. 5, pp. 376\u2013389, 2020, doi: 10.34218\/IJM.11.5.2020.037.","journal-title":"Int. J. Manag."},{"key":"e_1_3_2_1_6_1","article-title":"Forensic accounting: a blend of knowledge","volume":"2017","author":"Kumari Tiwari R.","unstructured":"R. Kumari Tiwari and J. Debnath , \u201c Forensic accounting: a blend of knowledge ,\u201d Journal of Financial Regulation and Compliance. 2017 , doi: 10.1108\/JFRC-05-2016-0043. 10.1108\/JFRC-05-2016-0043 R. Kumari Tiwari and J. Debnath, \u201cForensic accounting: a blend of knowledge,\u201d Journal of Financial Regulation and Compliance. 2017, doi: 10.1108\/JFRC-05-2016-0043.","journal-title":"Journal of Financial Regulation and Compliance."},{"key":"e_1_3_2_1_7_1","article-title":"Forensic Accounting: A Tool for Fraud Detection and Prevention in the Public Sector. (A Study of Selected Ministries in Kogi State)","author":"Okoye E. I.","year":"2013","unstructured":"E. I. Okoye , Fiia, and F. Fsm , \u201c Forensic Accounting: A Tool for Fraud Detection and Prevention in the Public Sector. (A Study of Selected Ministries in Kogi State) ,\u201d Int. J. Acad. Res. Bus. Soc. Sci. , 2013 . E. I. Okoye, Fiia, and F. Fsm, \u201cForensic Accounting: A Tool for Fraud Detection and Prevention in the Public Sector. (A Study of Selected Ministries in Kogi State),\u201d Int. J. Acad. Res. Bus. Soc. Sci., 2013.","journal-title":"Int. J. Acad. Res. Bus. Soc. Sci."},{"issue":"3","key":"e_1_3_2_1_8_1","first-page":"1609","article-title":"Forensic Accounting in Financial Fraud Control in Digital Environment: A Research on Independent Auditors","volume":"14","author":"Kurnaz N.","year":"2019","unstructured":"N. Kurnaz , I. Koksal , and T. Ulusoy , \u201c Forensic Accounting in Financial Fraud Control in Digital Environment: A Research on Independent Auditors ,\u201d J. Turkish Stud. , vol. 14 , no. 3 , pp. 1609 \u2013 1627 , 2019 , doi: 10.29228\/turkishstudies.22536. 10.29228\/turkishstudies.22536 N. Kurnaz, I. Koksal, and T. Ulusoy, \u201cForensic Accounting in Financial Fraud Control in Digital Environment: A Research on Independent Auditors,\u201d J. Turkish Stud., vol. 14, no. 3, pp. 1609\u20131627, 2019, doi: 10.29228\/turkishstudies.22536.","journal-title":"J. Turkish Stud."},{"key":"e_1_3_2_1_9_1","first-page":"539","volume-title":"November","author":"Kreuter E.","year":"2017","unstructured":"E. Kreuter , \u201c Forensic Accounting: A Vlue-Adding Skill for the CPA,\u201d CPA J., no . November , pp. 523\u2013 539 , 2017 , doi: 10.4324\/9781420058116-40. 10.4324\/9781420058116-40 E. Kreuter, \u201cForensic Accounting: A Vlue-Adding Skill for the CPA,\u201d CPA J., no. November, pp. 523\u2013539, 2017, doi: 10.4324\/9781420058116-40."},{"key":"e_1_3_2_1_10_1","volume-title":"Cyber Threat Intelligence - How To Get Ahead Of Cybercrime","author":"Young Global Limited Ernst","year":"2014","unstructured":"Ernst & Young Global Limited , \u201c Cyber Threat Intelligence - How To Get Ahead Of Cybercrime ,\u201d 2014 . Ernst & Young Global Limited, \u201cCyber Threat Intelligence - How To Get Ahead Of Cybercrime,\u201d 2014."},{"issue":"11","key":"e_1_3_2_1_11_1","first-page":"23","article-title":"Fraud Detection by Monitoring Customer Behavior and Activities","volume":"111","author":"Singh P.","year":"2015","unstructured":"P. Singh and M. Singh , \u201c Fraud Detection by Monitoring Customer Behavior and Activities ,\u201d Int. J. Comput. Appl. , vol. 111 , no. 11 , pp. 23 \u2013 32 , 2015 , doi: 10.5120\/19584-1340. 10.5120\/19584-1340 P. Singh and M. Singh, \u201cFraud Detection by Monitoring Customer Behavior and Activities,\u201d Int. J. Comput. Appl., vol. 111, no. 11, pp. 23\u201332, 2015, doi: 10.5120\/19584-1340.","journal-title":"Int. J. Comput. Appl."},{"key":"e_1_3_2_1_12_1","doi-asserted-by":"publisher","DOI":"10.1145\/3457640.3457648"},{"issue":"36","key":"e_1_3_2_1_13_1","first-page":"71","article-title":"Problems in Determination of the Essence and the Components of Administrative and Legal Status of the Subjects of Private Detective Activity","volume":"9","author":"Muliavka D.","year":"2020","unstructured":"D. Muliavka , \u201c Problems in Determination of the Essence and the Components of Administrative and Legal Status of the Subjects of Private Detective Activity ,\u201d Innov. Solut. Mod. Sci. , vol. 9 , no. 36 , pp. 71 \u2013 80 , 2020 , doi: 10.26886\/2414-634X.9(36)2019.5. 10.26886\/2414-634X.9(36)2019.5 D. Muliavka, \u201cProblems in Determination of the Essence and the Components of Administrative and Legal Status of the Subjects of Private Detective Activity,\u201d Innov. Solut. Mod. Sci., vol. 9, no. 36, pp. 71\u201380, 2020, doi: 10.26886\/2414-634X.9(36)2019.5.","journal-title":"Innov. Solut. Mod. Sci."},{"key":"e_1_3_2_1_14_1","volume-title":"Private intelligence in the Republic of Slovenia: theoretical , legal , and practical aspects","author":"Tic B.","year":"2017","unstructured":"B. Tic and A. Sotlar , \u201c Private intelligence in the Republic of Slovenia: theoretical , legal , and practical aspects ,\u201d 2017 , doi: 10.1057\/s41284-017-0107-0. 10.1057\/s41284-017-0107-0 B. Tic and A. Sotlar, \u201cPrivate intelligence in the Republic of Slovenia: theoretical , legal , and practical aspects,\u201d 2017, doi: 10.1057\/s41284-017-0107-0."},{"issue":"4","key":"e_1_3_2_1_15_1","article-title":"Fraud Detection: Forensic Accounting Education and CFE Designation Impact on Auditor's Confidence Levels","volume":"20","author":"Barnes J.","year":"2020","unstructured":"J. Barnes , \u201c Fraud Detection: Forensic Accounting Education and CFE Designation Impact on Auditor's Confidence Levels ,\u201d J. Account. Financ. , vol. 20 , no. 4 , 2020 . J. Barnes, \u201cFraud Detection: Forensic Accounting Education and CFE Designation Impact on Auditor's Confidence Levels,\u201d J. Account. Financ., vol. 20, no. 4, 2020.","journal-title":"J. Account. Financ."},{"key":"e_1_3_2_1_16_1","volume-title":"7th, abrigat ed","author":"Sekaran U.","year":"2016","unstructured":"U. Sekaran and R. Bougie , Research Methods For Business: A Skill Building Approach , 7th, abrigat ed . John Wiley & Sons , 2016 , 2016. U. Sekaran and R. Bougie, Research Methods For Business: A Skill Building Approach, 7th, abrigat ed. John Wiley & Sons, 2016, 2016."},{"key":"e_1_3_2_1_17_1","volume-title":"Metode Education Research. Approach Quantitative, Qualitative, and R & D","author":"Sugiyono","year":"2011","unstructured":"Sugiyono , Metode Education Research. Approach Quantitative, Qualitative, and R & D . Bandung : Alfabeta , 2011 . Sugiyono, Metode Education Research. Approach Quantitative, Qualitative, and R & D. Bandung: Alfabeta, 2011."},{"key":"e_1_3_2_1_18_1","unstructured":"W. Nix and M. Morgan \u201cChief Financial Officers Give Credit to Certified Fraud Examiners \u2019 Fight again st Fraud.\u201d  W. Nix and M. Morgan \u201cChief Financial Officers Give Credit to Certified Fraud Examiners \u2019 Fight again st Fraud.\u201d"},{"key":"e_1_3_2_1_19_1","article-title":"Gender Diversity and Securities Fraud","author":"Cumming D.","year":"2013","unstructured":"D. Cumming and T. Y. Leung , \u201c Gender Diversity and Securities Fraud ,\u201d Acad. Manag. J. , 2013 . D. Cumming and T. Y. Leung, \u201cGender Diversity and Securities Fraud,\u201d Acad. Manag. J., 2013.","journal-title":"Acad. Manag. J."},{"volume-title":"Applying Supervised Machine Learning Algorithms for Fraud Detection in Anti-Money Laundering Omri Raiter","author":"Raiter O.","key":"e_1_3_2_1_20_1","unstructured":"O. Raiter , \u201c Applying Supervised Machine Learning Algorithms for Fraud Detection in Anti-Money Laundering Omri Raiter ,\u201d vol. 1, no. 1, pp. 14\u201326, 2021. O. Raiter, \u201cApplying Supervised Machine Learning Algorithms for Fraud Detection in Anti-Money Laundering Omri Raiter,\u201d vol. 1, no. 1, pp. 14\u201326, 2021."},{"issue":"5","key":"e_1_3_2_1_21_1","first-page":"52","article-title":"the New Fraud Triangle Theory - Integrating Ethical Values of Employees","volume":"16","author":"Sujeewa G. M. M.","year":"2018","unstructured":"G. M. M. Sujeewa , M. S. A. Yajid , S. M. F. Azam , and I. Dharmaratne , \u201c the New Fraud Triangle Theory - Integrating Ethical Values of Employees ,\u201d Int. J. Business, Econ. Law , vol. 16 , no. 5 , pp. 52 \u2013 57 , 2018 , [Online]. Available: http:\/\/ijbel.com\/wp-content\/uploads\/2018\/08\/ijbel5_216.pdf. G. M. M. Sujeewa, M. S. A. Yajid, S. M. F. Azam, and I. Dharmaratne, \u201cthe New Fraud Triangle Theory - Integrating Ethical Values of Employees,\u201d Int. J. Business, Econ. Law, vol. 16, no. 5, pp. 52\u201357, 2018, [Online]. Available: http:\/\/ijbel.com\/wp-content\/uploads\/2018\/08\/ijbel5_216.pdf.","journal-title":"Int. J. Business, Econ. Law"},{"volume-title":"Civil Action and Pretrial Procedures in Criminal Cases","author":"Ivanov D. A.","key":"e_1_3_2_1_22_1","unstructured":"D. A. Ivanov , E. N. \u041aleshchina , and P. V. Fadeev , \u201c Civil Action and Pretrial Procedures in Criminal Cases ,\u201d vol. 11, no. 4, pp. 1515\u20131522. D. A. Ivanov, E. N. \u041aleshchina, and P. V. Fadeev, \u201cCivil Action and Pretrial Procedures in Criminal Cases,\u201d vol. 11, no. 4, pp. 1515\u20131522."},{"volume-title":"Ideal Corporate Criminal Liability for the Performance and Accreditation of Public Accountant Audit Report in Indonesia","author":"Dianto H.","key":"e_1_3_2_1_23_1","unstructured":"H. Dianto , P. Sinaga , F. X. A. Samekto , and J. Emirzon , \u201c Ideal Corporate Criminal Liability for the Performance and Accreditation of Public Accountant Audit Report in Indonesia ,\u201d vol. VII , no. 4, pp. 451\u2013463, 2019. H. Dianto, P. Sinaga, F. X. A. Samekto, and J. Emirzon, \u201cIdeal Corporate Criminal Liability for the Performance and Accreditation of Public Accountant Audit Report in Indonesia,\u201d vol. VII, no. 4, pp. 451\u2013463, 2019."},{"key":"e_1_3_2_1_24_1","article-title":"What Makes a Successful Corporate Investigator An Exploration of Private Investigators Attributes","volume":"2020","author":"King M.","unstructured":"M. King , \u201c What Makes a Successful Corporate Investigator An Exploration of Private Investigators Attributes ,\u201d J. Financ. Crime , 2020 , doi: 10.1108\/JFC-02-2020-0019. 10.1108\/JFC-02-2020-0019 M. King, \u201cWhat Makes a Successful Corporate Investigator An Exploration of Private Investigators Attributes,\u201d J. Financ. Crime, 2020, doi: 10.1108\/JFC-02-2020-0019.","journal-title":"J. Financ. Crime"},{"key":"e_1_3_2_1_25_1","first-page":"189","article-title":"A Comparative Study on Private Investigators in the United Kingdom and South Korea","volume":"59","author":"Kwak M.","year":"2019","unstructured":"M. Kwak , Y. J. Choi , and L. NamKung , \u201c A Comparative Study on Private Investigators in the United Kingdom and South Korea ,\u201d Korean Secur. Guard Soc. , vol. 59 , pp. 189 \u2013 215 , 2019 . M. Kwak, Y. J. Choi, and L. NamKung, \u201cA Comparative Study on Private Investigators in the United Kingdom and South Korea,\u201d Korean Secur. Guard Soc., vol. 59, pp. 189\u2013215, 2019.","journal-title":"Korean Secur. Guard Soc."}],"event":{"name":"ICEME 2022: 2022 13th International Conference on E-business, Management and Economics","acronym":"ICEME 2022","location":"Beijing China"},"container-title":["2022 13th International Conference on E-business, Management and Economics"],"original-title":[],"link":[{"URL":"https:\/\/dl.acm.org\/doi\/10.1145\/3556089.3556105","content-type":"unspecified","content-version":"vor","intended-application":"text-mining"},{"URL":"https:\/\/dl.acm.org\/doi\/pdf\/10.1145\/3556089.3556105","content-type":"unspecified","content-version":"vor","intended-application":"similarity-checking"}],"deposited":{"date-parts":[[2025,6,18]],"date-time":"2025-06-18T23:44:03Z","timestamp":1750290243000},"score":1,"resource":{"primary":{"URL":"https:\/\/dl.acm.org\/doi\/10.1145\/3556089.3556105"}},"subtitle":[],"short-title":[],"issued":{"date-parts":[[2022,7,16]]},"references-count":25,"alternative-id":["10.1145\/3556089.3556105","10.1145\/3556089"],"URL":"https:\/\/doi.org\/10.1145\/3556089.3556105","relation":{},"subject":[],"published":{"date-parts":[[2022,7,16]]},"assertion":[{"value":"2022-11-30","order":2,"name":"published","label":"Published","group":{"name":"publication_history","label":"Publication History"}}]}}