Results 11 to 20 of about 32,591 (311)

EARNINGS FRAUD AND FINANCIAL STABILITY

open access: yesAsia 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.
Ahmad Abbas, Abbas, Ahmad
openaire   +4 more sources

ANALISIS FRAUD TRIANGLE DALAM PENENTUAN TERJADINYA FINANCIAL STATEMENT FRAUD [PDF]

open access: yes, 2021
Perusahaan berupaya memperlihatkan kondisi keuangan sebaik mungkin untuk menarik perhatian para calon investor. Hal ini memicu timbulnya potensi adanya kecurangan (fraud) dalam pembuatan laporan keuangan.
Nahar, Aida, Fatkhurrizqi, Muhammad Azmi
core   +1 more source

Detecting Fraud in Financial Statements Through the Fraud Triangle Model: The Case of Indonesia [PDF]

open access: yes, 2023
Referring to ACFE Global’s in the year 2016 until 2018 RTTN, fraudulent financial statement detection is a typical frequency occurrence and gets a large median loss.
Mappadang, Agoestina
core   +1 more source

Fraud Risk Analysis Fraud Prevention Detection with Fraud Triangle and Financial Ratios at PT. Garuda Indonesia (Persero) Tbk. [PDF]

open access: yes, 2022
This study aims to detect the risk of fraud in the financial statements and ongoing fraud prevention measures if there are irregularities in the financial statements.
Sari, Eko Gumaya
core   +1 more source

Profitability, Liquidity, Leverage and Corporate Governance Impact on Financial Statement Fraud and Financial Distress as Intervening Variable [PDF]

open access: yesВісник 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
doaj   +1 more source

Forecasting the Financial Statements Fraud Detection of Companies Listed on the Stock Exchange [PDF]

open access: yesمطالعات 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
doaj   +1 more source

Can independent directors identify the company’s risk of financial fraud: Evidence from predicting financial fraud based on machine learning

open access: yesChina 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
doaj   +1 more source

Pengaruh Fraud Diamond Terhadap Indikasi Kecurangan Laporan Keuangan

open access: yesJurnal 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
doaj   +1 more source

EFFECTS OF COMPETENCE, ETHICAL BEHAVIOR, AND WORK MOTIVATION ON PREVENTION OF FINANCIAL REPORTING FRAUD: WHISTLEBLOWING SYSTEM AS A MODERATOR

open access: yesJurnal Akuntansi, 2022
The present study aims to examine the effect of human resource competence, ethical behavior, and work motivation on the prevention of financial reporting fraud moderated by whistleblowing systems.
Ina Mutmainah
doaj   +1 more source

Predictability of financial statements fraud-risk using Benford’s Law

open access: yesCogent 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
doaj   +1 more source

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