Results 91 to 100 of about 385,520 (299)

DETECTING AND REPORTING THE FRAUDS AND ERRORS BY THE AUDITOR [PDF]

Responsibility for preventing and detecting fraud rest with management entities.Although the auditor is not and cannot be held responsible for preventing fraud and errors, in yourwork, he can have a positive role in preventing fraud and errors by ...
Alin Constantin Dumitrescu, Ovidiu Constantin Bunget   +1 more
core  

EARNINGS FRAUD AND FINANCIAL STABILITY

Asia Pacific Fraud Journal, 2017
Earnings can be the goal for firms which desire to commit financial fraud. This study is propounded to show fraudulent earnings reporting and its relationship with the company’s financial stability. The samples used in this study are manufacturing firms listed on the Indonesian Stock Exchange during the period of 2010-2013.
openaire   +2 more sources

Using Financial and Sustainability Ratios to Map Sectors. An Approach With Compositional Data

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT The article aims to visualize in a single graph Spanish fish and meat processing companies with respect to solvency, energy, waste and water intensity and gender employment gap. These financial, environmental, and social indicators are ratios, which require specific statistical analysis methods.
Elena Rondós‐Casas, Núria Arimany‐Serrat, Miquel Carreras‐Simó, Germà Coenders   +3 more
wiley   +1 more source

FRAUD ON NON-FINANCIAL REPORTING

Journal of Financial Studies
Sustainable development refers to that development that satisfies current needs, without jeopardizing the ability of future generations to meet their needs. In this study, we set out to track the types of non-financial reporting fraud and their impact on users.
Ruben Pop, Monica Violeta Achim
openaire   +2 more sources

The Link Between Financial Auditors and Corporate Social Responsibility: A Review of Empirical Studies and Implications for Future Research

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Based on stakeholder agency theory, this structured literature review included 89 empirical quantitative studies published between 2013 and the present on the complex relationship between financial auditors and corporate social responsibility (CSR) outcomes. We created a research framework based on DeFond and Zhang's (2014) taxonomy and the bi‐
Patrick Velte
wiley   +1 more source

Analysis and Classification of Corporate Fraud Based on the Literature and Investigated Cases in Romania

Studies in Business and Economics
Corporate fraud has become increasingly common and sophisticated in today’s complex economic world, and a variety of strategies for perpetrating fraud have arisen. Financial fraud has various negative implications in the corporate sector since it reduces
Capraş Isabella Lucuţ, Achim Monica Violeta   +1 more
doaj   +1 more source

Analisis Kepatuhan Prinsip-Prinsip Syariah Terhadap Kesehatan Finansial Dan Fraud pada Bank Umum Syariah

Asy Syar'iyyah: Jurnal Ilmu Syariah dan Perbankan Islam, 2017
This aim of study were to determine the effect of Islamic income on financial health of sharia banks; To know the effect of financing profit sharing on financial health of sharia banks; To determine the effect of Islamic income on the fraud of sharia ...
Marheni Marheni
doaj   +1 more source

HOW TO PREVENT FRAUD? [PDF]

Fraud can range from minor employee theft and unproductive behavior tomisappropriation of assets and fraudulent financial reporting. The risk of fraud can be reduced through a combination of prevention and detection measures.
Ionela–Corina Chersan
core  

Pendeteksian Kecurangan Laporan Keuangan melalui Faktor Risiko Tekanan dan Peluang (Studi Kasus pada Perusahaan yang Mendapat Sanksi dari Bapepam Periode 2002-2006) [PDF]

, 2013
This study aims to obtain empirical evidence about the effectiveness of the fraud triangle ispressure, opportunity, and rationalization in detecting financial statements fraud.
daljono, D. (daljono), Rahmanti, M. M. (Martantya)   +1 more
core  

Autonomous Leadership: How Board Independence Shapes Machine Learning Based Corporate Culture in Thailand

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Corporate culture is a critical driver of corporate social responsibility, shaping how firms internalize sustainability, social and environmental concerns, yet its governance antecedents are less understood. Motivated by the need to understand how governance structures affect organizational values and behavior, we explore the relationship ...
Sirimon Treepongkaruna, Stefano Starita
wiley   +1 more source