Results 61 to 70 of about 13,836,999 (157)
Journal of Accounting Research, Volume 64, Issue 1, Page 365-415, March 2026.ABSTRACT The protection of free speech enhances the ability of various public stakeholders to disseminate privately observed adverse information about public firms, making it difficult for corporate managers to conceal negative information about their companies.
JIMMY LEE +3 more
wiley +1 more source
Long‐Run Stock Returns Following Internal Control Disclosures
Journal of Business Finance &Accounting, Volume 53, Issue 1, Page 131-149, February 2026.ABSTRACT We investigate whether investors underreact to material weakness disclosures in internal controls, leading to a subsequent negative stock return drift. Using SOX Section 302 disclosures (2007–2023), we find negligible market reaction around announcement dates but document economically large negative drift over the following two quarters ...
Al (Aloke) Ghosh +3 more
wiley +1 more source
Index Creation, Information Changes, and Financing*
Journal of Accounting Research, Volume 63, Issue 5, Page 2181-2228, December 2025.ABSTRACT We study how stock index inclusion affects corporate financing using a global sample of 198 index events—primarily new index launches—across 21 markets. Firms added to indexes issue more public debt but not equity, leading to a sustained increase in leverage.
VIDHAN K. GOYAL +2 more
wiley +1 more source
THE IMPORTANCE OF THE FINANCIAL AUDIT IN PREVENTING ACCOUNTING ERRORS AND FRAUD [PDF]
Analele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria Economie, 2023 In the audit of financial statements, the main objective of the auditor is to express an opinion on the accuracy of the reported information, in all significant aspects, in relation to the applicable accounting framework.
IAMANDACHE (FLOREA) LAURA ANDREEA +5 more
doaj
Interest in the short interest: The rise of private‐sector data
Contemporary Accounting Research, Volume 42, Issue 4, Page 2424-2457, Winter 2025.Abstract Short interest is currently required to be disclosed twice per month, but regulators have sought to increase this frequency. Meanwhile, short interest information from private third‐party vendors has emerged to meet investor demand on a daily basis.
Yong Chen +3 more
wiley +1 more source
Deteksi Laporan Keuangan Koperasi Menggunakan Beneish M-Score Model [PDF]
Penelitian ini bertujuan untuk mendeteksi kecurangan pada Koperasi XYZ dengan menggunakan data tahun 2020 hingga 2023. Beneish M Score merupakan model yang menunjukkan bahwa manajemen melakukan kecurangan atau terlibat dalam praktik manipulasi laporan ...
Putra, Toufiq Agung Pratomo Sugito +1 more
core
Labour Mobility and Conditional Conservative Accounting
Accounting &Finance, Volume 65, Issue 4, Page 3866-3888, December 2025.ABSTRACT Firms having low employee labour mobility face demands by employees to signal employment stability. We argue that one way of addressing such demands is by adopting conditional conservative accounting to convey financial prudence and reduce the perceived future unemployment risk.
Justin Chircop, Lars H. Hass
wiley +1 more source
MODEL BENEISH M-SCORE UNTUK MENDETEKSI KECURANGAN PADA PERUSAHAAN PERBANKAN DI INDONESIA [PDF]
, 2018 The objectives of this research are (1) to know the ability of Beneish M-Score in detecting the occurrence of fraud in banking companies in Indonesia and (2) to test whether Beneish M-Score in the fraud banking samples according to Supreme Court ...
Marfuah, marfuah
core +1 more source
Is fraud detection feasible without training data? Testing an expert-based approach
Journal of Business Economics and ManagementWe aim to derive a fraud detection approach applicable to conditions where historical fraud data is absent, inadequate, or outdated for making predictions.
Serdar Benligiray +2 more
doaj +1 more source
Corporate Governance in Detecting Lack of Financial Report
Jurnal Dinamika Manajemen, 2017 Fraudulent financial statements begins with the act of manipulating the financial statements for personal gain. Efforts to fulfill obligations on the rights of stakeholders make corporate governance play an important role in minimizing the occurrence of ...
Syamsudin Syamsudin +3 more
doaj +1 more source