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

  • Authors

    • Samuel Anindyo Widhoyoko
    • Sasmoko .
    • Ezra Peranginangin
    • Jonathan Gultom
    • Sri Handayani
    https://doi.org/10.14419/ijet.v7i3.30.18267

    Received date: August 25, 2018

    Accepted date: August 25, 2018

    Published date: August 24, 2018

  • business Model Canvas, Fraudulent Financial Reporting, Stock Market Fraud.

  • Abstract

    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.

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    Anindyo Widhoyoko, S., ., S., Peranginangin, E., Gultom, J., & Handayani, S. (2018). An Epistemology of Fraudulent Financial Reporting: a Business Model Canvas Adoption. International Journal of Engineering and Technology, 7(3.30), 305-308. https://doi.org/10.14419/ijet.v7i3.30.18267