Results 61 to 70 of about 3,445,645 (298)

LITERATURE REVIEW: FRAUD AUDITING IN INDONESIA

International Journal of Innovative Technologies in Economy, 2023
Financial statement fraud or corruption is one of the most common types of fraud committed by company executives. Pressure, opportunity, rationalization, arrogance, and the ability to commit fraud are all factors that contribute to financial statement ...
Barnabas Tridig S., Santy Setiawan, Naomi Fani Riyanto   +2 more
doaj   +1 more source

The Effect of Hexagon Fraud Theory on Financial Statement Fraud with Audit Committee As a Moderating Variable [PDF]

Increased competition forces companies to prepare accurate financial statements. However, this situation also encourages unethical practices, such as financial reporting fraud or manipulation.
Hasna, Dinda Aulia, Novianti, Nurlita
core   +1 more source

The Effect of Financial Reporting on Company Value The Impact of Company Financial Statement Fraud

Benefit Jurnal Manajemen dan Bisnis, 2023
The purpose of the study is to find out and analyze more deeply the impact of financial statement fraud on the value of companies in the housing construction sector.
Masno Marjohan, Nugroho Adhe Purnomo, Guruh Dwi Pratama   +2 more
doaj   +1 more source

FRAUD DIAMOND DALAM FINANCIAL STATEMENT FRAUDFRAUD DIAMOND DALAM FINANCIAL STATEMENT FRAUD

BISNIS : Jurnal Bisnis dan Manajemen Islam, 2016
The financial statements will become more qualified in the<br />presentation if the presentation is based on qualitative<br />elements, among others: easy to understand, reliable,<br />comparable (comparable), and relevant. The financial<br />statements are presented to stakeholders, namely:<br />management, employees ...
Faiz Rahman Siddiq, Sofyan Hadinata
openaire   +2 more sources

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

Australia's Migration Strategy: An Effective Response to Migrant Worker Exploitation?

Australian Journal of Social Issues, EarlyView.
ABSTRACT A series of publicised migrant worker injuries and deaths has drawn attention to the issue of migrant worker exploitation (MWE) in Australia. In response, the Australian Government has included ‘Tackling Worker Exploitation’ as a key area of its Migration Strategy which it introduced in 2023. However, it is unclear how effective the Strategy’s
Evelyn Dowling, Alexandra Ridgway
wiley   +1 more source

‘Supercharging’ the Economy: Representations of Youth Unemployment and Welfare During COVID‐19

Australian Journal of Social Issues, EarlyView.
ABSTRACT The global COVID‐19 pandemic (2020–2022) created profound social policy challenges. In Australia, business closures and rising unemployment prompted a Coalition government to introduce unprecedented income support measures aimed at preventing an economic crisis and softening the financial impacts on citizens.
Sonia Martin, Simone Casey
wiley   +1 more source

THE INFLUENCE OF BOARD OF COMMISSIONERS AND AUDIT COMMITTEE EFFECTIVENESS, OWNERSHIP STRUCTURE, BANK MONITORING, AND FIRM LIFE CYCLE ON ACCOUNTING FRAUD

Jurnal Akuntansi dan Keuangan Indonesia, 2013
Financial statement fraud has cost market participants, including investors, employees, creditors, and pensioners. Capital market participants expect active and vigilant corporate governance to ensure the quality, integrity, and transparency of financial
Synthia Madya Kusumawati, Ancella A. Hermawan   +1 more
doaj   +1 more source

Pengaruh Fraud Diamond Terhadap Indikasi Kecurangan Laporan Keuangan

Jurnal 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

Powerful transformations: The experiences of higher education teaching staff who were first‐generation university students

British Educational Research Journal, EarlyView.
Abstract Historically, a university education has been seen primarily as a route for the middle classes to achieve professional qualifications while structural barriers have served to restrict entry to individuals from particular demographics. First‐generation students (FGS), often with low socio‐economic backgrounds, face multiple barriers to Higher ...
Helen Williams, Ellen‐Alyssa Gambles
wiley   +1 more source