Results 11 to 20 of about 385,520 (299)
China Journal of Accounting Studies, 2023 Combining the company’s risk of financial fraud predicted by the machine learning method and unique Chinese data of board voting, this study investigates whether independent directors can identify the company’s risk of financial fraud.
Yunjing Liu, Bin Wu, Min Zhang
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Financial literacy and fraud detection [PDF]
The European Journal of Finance, 2019 Who is better at detecting fraud? This paper finds that more financially knowledgeable individuals have a higher propensity to detect fraud: a one standard deviation increase in financial knowledge...
Engels, C., Kumar, K., Philip, D.
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Pengaruh Fraud Diamond Terhadap Indikasi Kecurangan Laporan Keuangan
Jurnal Akuntansi dan Perpajakan, 2021 Fraud in financial statements is a problem that cannot be underestimated. From year to year, cases of fraud are always found. In this case, the role of the auditor profession is needed to detect the possibility of fraud as early as possible, so ...
Dimas Bagus Prakoso, Wahyu Setiyorini
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Sriwijaya International Journal of Dynamic Economics and Business, 2022 This paper examines the effect of auditor switching and financial distress on financial statement fraud with audit report lag as the intervening variable. This research used 26 fraud companies and 45 non-fraud companies listed by Indonesia Stock Exchange
Emma Rani Nuristya, Dwi Ratmono
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Predictability of financial statements fraud-risk using Benford’s Law
Cogent Economics & Finance, 2021 The main objective of this research is to investigate the Predictability of Financial Statements Fraud-Risk Using Benford’s Law on the Tehran Stock Exchange.
Mehdi Rad +3 more
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Majalah Ilmiah Bijak, 2021 Fraudulent Practices A is a problem that must be detected at the Earliest time, as an Effort to Protect Company'S assets and maintain the trust of stakeholders.
Shinta Gem Sari, Alif Akbar Subkhi
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FRAUD DIAMOND TERHADAP FINANCIAL STATEMENT FRAUD
BALANCE : JURNAL AKUNTANSI DAN BISNIS, 2020 This study aims to examine the effect of diamond fraud on financial statement fraud: an empirical study in the west kalimantan province, both partially and simultaneously. Fraud can occur in every country with different types and frequencies, because there are still potential risks of corruption in the political system that hasn’t changee. In addition,
Zulham Al Farizi +2 more
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Fraud Hexagon dalam Mendeteksi Financial Statement Fraud Perusahaan Perbankan di Indonesia
Jurnal Kajian Akuntansi, 2021 Cases of fraud are increasing from year to year and the costliest type of fraud is financial statement fraud which causes substantial losses for the company and users of financial statement.
Bambang Leo Handoko
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Pengaruh Faktor-Faktor Fraud Triangle Terhadap Financial Statement Fraud
Jurnal ASET (Akuntansi Riset), 2019 . The purpose of this study is investigate the effect of fraud triangle factors on financial statement fraud using Beneish M-Score to the manufacturing company listed on the Stock Exchange in 2016-2017.
Dhea Violin Rahma, Elly Suryani
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Financial Statement Fraud in the Turkish Financial Services Sector
Istanbul Business Research, 2021 Financial statement fraud is a huge obstacle to economic growth and it results in the loss of investors’ trust in the financial system. In literature, financial statement fraud detected in real sector companies is investigated thoroughly, however ...
Lale Aslan
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