Results 11 to 20 of about 2,388,437 (341)
FINANCIAL FRAUD: A LITERATURE REVIEW [PDF]
Journal of Economic Surveys, 2018 AbstractThis paper describes the empirical universe of financial fraud as it has been documented in the academic literature. Specifically, it describes the different forms of fraudulent behaviour in the context of financial market activities, the prevalence and consequences of such behaviour as identified by previous research, and the economic and ...
Arjan Reurink
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Profitability, Liquidity, Leverage and Corporate Governance Impact on Financial Statement Fraud and Financial Distress as Intervening Variable [PDF]
Вісник Київського національного університету імені Тараса Шевченка. Серія Економіка, 1899 Financial statement can show the company management performance after human resource trust. Each public company is obligated to reveal the annual financial report.
A. N. Adi, Z. Baridwan, E. Mardiati
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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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Forecasting the Financial Statements Fraud Detection of Companies Listed on the Stock Exchange [PDF]
مطالعات تجربی حسابداری مالی, 2020 The overall purpose of publishing financial statements is to provide information about financial status, performance results, and cash flows to stakeholders.
Aso Bahrami +3 more
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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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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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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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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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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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