An Epistemology of Fraudulent Financial Reporting: a Business Model Canvas Adoption

Samuel Anindyo Widhoyoko, Sasmoko ., Ezra Peranginangin, Jonathan Gultom, Sri Handayani
2018 International Journal of Engineering & Technology  
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
more » ... h, 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.
doi:10.14419/ijet.v7i3.30.18267 fatcat:xan5o5g3erdqnlwqbsjwhtpzti