PENGARUH FRAUD INDICATORS TERHADAP FRAUDULENT FINANCIAL STATEMENT (Studi Empiris Pada Perusahaan yang Listed di BEI Tahun 2008-2013) [PDF]
This study aimed to examine the effect of fraud indicators against the detection of fraudulent financial statement on non-financial company listed on the Indonesian Stock Exchange (BEI) in the period 2008–2013.
HANIFA, Septia Ismah, LAKSITO , Herry
core
ABSTRACT Implementing digital technologies is touted as the next big step for the firms aiming to improve sustainability in their supply chains. These technologies are often credited with the potential to improve transparency and achieve sustainability.
Amna Farrukh, Aqeel Ahmed, Sadaat Yawar
wiley +1 more source
FINANCIAL STATEMENT FRAUD AND FINANCIAL STABILITY
AbstrakLaba adalah salah satu yang mencerminkan kondisi keuangan dan menjadi tolak ukur performa perusahaan. Penelitian ini ditujukan untuk mengidentifikasi laporan keuangan yang terdapat kecurangan dengan menghubungkan dengan stabilitas keuangan perusahaan.
openaire +2 more sources
Complex Firms, Controversial Outcomes: Global Evidence on ESG Failures and Remedies
ABSTRACT We examine whether business complexity increases firms' exposure to negative environmental, social, and governance (ESG) outcomes, specifically ESG controversies, using a global panel of firms from 37 countries over the period 2002–2021.
Abongeh A. Tunyi +3 more
wiley +1 more source
Fraud Requirements in SSARS 10 [PDF]
With the issuance of Statement on Standards for Accounting and Review Services (SSARS) 10, Performance of Review Engagements, which is effective for review engagements for periods ending on or after Dec 15, 2004, the AICPA Accounting and Review Services ...
Akers, Michael D., Gissel, Jodi L.
core +1 more source
Determinants of diamond fraud in detecting financial statement fraud and company value in the manufacturing industry listed on the Indonesia Stock Exchange 2017 – 2021 [PDF]
Destination study this is for analyze the determinant of diamond fraud using the F-Score Model in detect fraud report finance . Variable Dependent ( bound ) that is score company s ampel study are 13 companies industry manufactures listed on the ...
Purnomo, Nugroho Adhe +3 more
core +1 more source
Elaborating the Motivations and Attitudes Driving Interest in Voluntary Biodiversity Credits
ABSTRACT Global biodiversity loss has prompted the search for new sources of conservation finance, such as voluntary biodiversity credits (VBCs). However, despite optimistic market projections, current uptake of VBCs is limited. Adopting an interpretive approach, we analyse 21 semistructured interviews with early market actors (buyers, sellers ...
Gamze Yakar‐Pritchard +5 more
wiley +1 more source
Pengaruh Fraud Triangle terhadap Deteksi Kecurangan Laporan Keuangan pada Perusahaan Manufaktur yang Terdaftar di Bursa Efekindonesia (Bei) [PDF]
The purpose of this study was to determine the effect Froud detecting fraud triangle in the financial statements. Variables of Fraud Triangle is stability pressuure proxy with ACHANGE, external pressure proxy with FREEC, personal financial need proxy ...
WIDARTI, W. (WIDARTI)
core
ABSTRACT Bankruptcy and financial distress commonly precipitate suicidal crises, putting bankruptcy attorneys in potentially difficult situations with clients. This qualitative study explored attorneys' experiences with clients' risk for suicide and attorneys' recommendations for suicide prevention.
John R. Blosnich +4 more
wiley +1 more source
The value of restatement to fraud prediction
A financial report restatement reflects errors in the previous financial statement, and thus it increases investors’ doubt about the credibility of the financial statement.
Shi Qiu, Hong-Qu He, Yuan-sheng Luo
doaj +1 more source

