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Analysis of Financial Stability Factors, Financial Targets, External Pressure, Inefficient Monitoring and Rationalization of the Financial Statements Fraud

Almana: Jurnal Manajemen dan Bisnis, 2021
Financial statements are a medium to provide useful information for stakeholders and parties involved. Correct information will help all parties to make the right decisions in carrying out economic or business activities.
Dewi Khornida Marheni, Suryati Suryati
doaj   +1 more source

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

APPROACHES TO FINANCIAL STATEMENT ANALYSIS [PDF]

Annals of the University of Petrosani: Economics, 2023
Financial statement analysis represents a fundamental instrument for evaluating performance, financial position, and future prospects. The increasing complexity of financial reporting, driven by globalization, regulatory changes, and the growing ...
MIRELA POPESCU
doaj  

Threat of bankruptcy and the integrity of financial statement [PDF]

, 2016
Financial statement fraud involves the manipulation of financial accounts by overstating assets, sales and profit, understating liabilities and expenses.One of the causes of financial statement fraud is due to threat of bankruptcy.
Omar, Normah, Hasnan, Suhaily, Johar, Zulaikha Amirah   +2 more
core   +1 more source

Does financial statement presentation in 10-K filings matter?

, 2022
I explore two novel characteristics of financial reporting, the order in which the financial statements are presented in the annual 10-K filing (financial statement order or FSO) and the number of times financial statements are mentioned in the 10-K ...
Nelson, Kevin
core  

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

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

A Situational Assessment of the Diagnostic Landscape and Organizational Readiness to Implement Next‐Generation Sequencing at Two Childhood Cancer Treatment Centers in Ghana

Pediatric Blood &Cancer, EarlyView.
ABSTRACT Purpose Next‐generation sequencing (NGS) has emerged as a promising approach to improve diagnostic accuracy, but its feasibility in low‐ and middle‐income countries remains unknown. This study characterized the diagnostic landscape and assessed organizational readiness for NGS implementation at two childhood cancer treatment centers in Accra ...
Melissa Carvalho, Emmanuella Amoako, Nihad Salifu, Lily Gloria Tagoe, Yaw Bediako, Michelle Hermiston, Catherine Segbefia   +6 more
wiley   +1 more source

Statement of Financial Accounting Standards No. 140 [PDF]

, 2000
Accounting for Transfers and Servicing of Financial Assets and Extinguishments of Liabilities (a replacement of FASB Statement No ...
Financial Accounting Standards Board (FASB)
core   +1 more source