Results 21 to 30 of about 3,372,409 (330)

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
doaj   +1 more source

Analisis Penyajian Laporan Keuangan Sektor Ukm Berbasis Standar Lembaga Permodalan Perbankan

Akrual: Jurnal Akuntansi, 2009
Lower access to bank because UKM can’t make financial statement suitable with bank standards. Therefore this research will descript financial statement of UKM and explain many constraints for UKM to compiling financial statement suitable standard in bank.
Susi Handayani
doaj   +1 more source

The Role of Audit Report Lag in Mediating the Effect of Auditor Switching and Financial Distress on Financial Statement Fraud

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
doaj   +1 more source

Fraud diamond insights: Predictors of financial statement fraud in the financial services sector

Acta Commercii
Orientation: Indonesia’s financial services sector faces significant challenges because of financial statement fraud, undermining economic stability and stakeholder confidence.
Aulia F. Rahman, Syaiful Iqbal, Jessica Carolina   +2 more
doaj   +1 more source

Characterizing the use of mathematical knowledge in boundary crossing situations at work [PDF]

, 2007
The first aim of this paper is to present a characterisation of techno-mathematical literacies needed for effective practice in modern, technology-rich workplaces that are both highly automated and increasingly focused on flexible response to customer ...
Bakker, Arthur, Guile, David, Hoyles, Celia, Kent, Phillip, Noss, Richard   +4 more
core   +3 more sources

STUDI FINANCIAL STATEMENT FRAUD PADA PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA

Jurnal Ekonomi dan Bisnis Airlangga, 2017
This study aimed to find out the effect of financial stability, external pressure, financial target, personal financial need, and ineffective monitoring to financial statement fraud.
Arie Winda Yulia
doaj   +1 more source

New Fraud Diamond dan Deteksi Kecurangan Financial Statement pada Perusahaan Manufaktur Yang Terdaftar Di ISSI

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, Cici Nurmayang Sari   +1 more
doaj   +1 more source

Personalizing the Pediatric Hematology/Oncology Fellowship: Adapting Training for the Next Generation

Pediatric Blood &Cancer, EarlyView.
ABSTRACT The pediatric hematology‐oncology fellowship training curriculum has not substantially changed since its inception. The first year of training is clinically focused, and the second and third years are devoted to scholarship. However, this current structure leaves many fellows less competitive in the current job market, resulting in ...
Scott C. Borinstein, Melissa J. Rose, Scott Moerdler, Richard Ho   +3 more
wiley   +1 more source

Aspects of the motivation for voluntary disclosures: evidence from the publication of value added statements in an emerging economy [PDF]

, 2001
This paper investigates the motivation for the voluntary disclosure of financial information by companies in their annual financial statements, by examining aspects of the usefulness of the value added statement.
van Staden, C. J.
core