Results 21 to 30 of about 385,520 (299)
Jurnal 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
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Jurnal Akuntansi dan Audit Syariah, 2023 Financial statement fraud is an intentional act by certain parties in manipulating financial numbers on financial statements so that the disclosure of information is not appropriate.
Rosyid Nur Anggara Putra +1 more
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Effectiveness of the fraud triangle model in the detection of financial statement fraud in South African municipalities [PDF]
Public and Municipal FinanceThere is a high prevalence of financial statement fraud and wasteful expenditure in South African municipalities. According to the fraud triangle model, pressure, opportunity, and rationalization are the underlying causes of financial statement fraud ...
Ambani Tshikovhi +2 more
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Can the general fraud offence 'get the law right'? Some perspectives on the 'problem' of financial crime [PDF]
, 2007 The Fraud Bill, which received Royal Assent on 8 November 2006, created an offence of fraud in English criminal law which marks a departure of utmost significance from the approach adopted hitherto, whereby a number of related offences cover behaviour ...
Wilson, G, Wilson, SJ
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THE EFFECT OF FRAUD TRIANGLE IN DETECTING FINANCIAL STATEMENT FRAUD
Jurnal Akuntansi, 2020 Financial statements are a form of a report presented by a company that shows the financial performance of the company. In many cases of financial report fraud committed by Public Accounting Firm, they beautify the financial statements so that many ...
Zakharia Sabatian, Francis M. Hutabarat
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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 ...
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Fraud Pentagon for Detecting Financial Statement Fraud [PDF]
Journal of Economics, Business, & Accountancy Ventura, 2020 A financial statement is a result of financial reporting that describes the results of an entity’s financial performance for a specified period. Financial statements can also cause managers in an entity to commit financial reporting fraud because they want to describe an excellent financial performance.
Ananda Putra Nindhita Aulia Haqq +1 more
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Efek Mediasi Kesulitan Keuangan dalam Mendeteksi Corporate Fraud di Indonesia
Jurnal Kajian Akuntansi, 2022 This study analyzed the mediating effect of financial distress on the research model of the fraud hexagon effect on corporate fraud. The research model in this study was tested using the multiple regression analysis method using 210 companies data ...
Natalis Christian
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The Effect of the Fraud Triangle and Sharia Compliance Disclosure on Financial Statement Fraud in Indonesian Islamic Banks [PDF]
Облік і фінансиFinancial statement fraud in Islamic banks is unethical because, in this way, banks mislead their shareholders and other users of financial statements.
Dhea Marella Aulia +3 more
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Financial complexity: Accounting for fraud—Response [PDF]
Science, 2016 In our Policy Forum, we argued for the development of a policy dashboard to manage complex financial-economic systems based on an interdisciplinary network analysis and behavioral modeling approach. Ruhl's first point is that legal expertise should be included in the research design.
Battiston, S. +9 more
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