Results 31 to 40 of about 3,630,067 (304)
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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, 2021 Article History: Received January 28, 2021 Accepted March 7, 2021 Available March 15, 2021 This study aims to analyze the effect of fraud pentagon on fraudulent financial statements with audit committee as moderating variable.
K. Dewi, Indah Anisykurlillah
semanticscholar +1 more source
El Muhasaba: Jurnal Akuntansi, 2022 This study examine the dimensions of fraud pentagon to explain this effect on the financial statement fraud. The fraud pentagon theory shows five elements can affect financial statement fraud, the element of pressure, the element of opportunity, the ...
Ybanez Vijeysechan Hamadi +2 more
doaj +1 more source
The Effect of CFO Demographics on Fraudulent Financial Reporting
Jurnal Akuntansi, 2020 This study aims to examine the effect of CFO demographics on financial statement fraud. The results contribute to companies for increasing CEO and CFO elections and corporate governance designed to prevent illegal actions.
Yulia Frischanita, Yustrida Bernawati
doaj +1 more source
Advances in Mathematical Physics, 2021 Financial statements are the basis of financial analysis. Most of them are still using traditional financial statement software, and financial data cannot achieve better information sharing.
Jinghua Ning, Song Yu
doaj +1 more source
Pengaruh Reputasi Auditor dan Mekanisme Corporate Governance terhadap Integritas Laporan (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2008-2010) [PDF]
, 2014 This study aims to obtain empirical evidence about the effect of auditor reputation, corporate governance mechanism (independent commissioner managerial ownership, institutional ownership) to integrity of financial statement at the manufacturer ...
Damayanti, F. (Fitri) +1 more
core +2 more sources
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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Legal aspects of financial analysis in agribusiness companies in Serbia [PDF]
Ekonomika Poljoprivrede (1979), 2016 As a company is a living organism, its growth and development depends on the adequacy of planning, control and analytical procedures that are in use in all aspects of their own business.
Majstorović Aleksandar +6 more
doaj +1 more source
International Journal of Financial Research, 2020 This research contributes to the Financial Statement Fraud (FSF) literature by examining the ability of the Beneish model and the F-Score model to detect FSF trends in the Indonesian context.
D. Ratmono, D. Darsono, Nur Cahyonowati
semanticscholar +1 more source