Results 141 to 150 of about 373,283 (339)
International Journal of Eating Disorders, EarlyView.ABSTRACT Objective Recent growth of online research has been accompanied by an increase in reports of fraudulent participants, which can significantly comprise research validity. Drawing from our experience using Qualtrics with open recruitment, existing literature, and emerging studies in eating disorders (ED), we outline the risk and provide simple ...
Jamie‐Lee Pennesi +2 more
wiley +1 more source
Analisis Faktor yang Mempengaruhi Financial Statement Fraud [PDF]
, 2016 The purpose of this study to examine the financial and non-financial factors that affect financial reporting fraud.These factors studied were financial leverage, liquidity, profitability, independent directors, audit committee andexternal auditors ...
Listyawati, I. (Ika)
core
Earnings Quality and ESG Performance in Energy and Utilities: What Really Matters?
International Journal of Finance &Economics, EarlyView.ABSTRACT The paper investigates the controversial relationship between firms' earnings quality and environmental, social and governance (ESG) performance, focusing on the energy and utility sectors given their significant regulatory pressures, environmental impact, and capital‐intensive nature, which render ESG performance particularly important for ...
Antonios Persakis +2 more
wiley +1 more source
ESG Performance and Credit Risk: Evidence From Chinese Manufacturing Companies
International Journal of Finance &Economics, EarlyView.ABSTRACT This study investigates the effect of corporate environmental, social, and governance (ESG) performance on credit risk using a sample of manufacturing firms listed on China's Shanghai and Shenzhen A‐share markets from 2009 to 2021. Employing fixed effects, the generalised method of moments, and instrumental variable models, we find that ...
Yanan Wang +4 more
wiley +1 more source
Jurnal Akuntansi, 2016 The Influence of Internal Control and Audit Findings Follow-up Toward the Quality of Financial Statement Which Imply in Preventing Fraud. This research aimed to find out the influence of internal control and audit findings follow-up toward the quality of
Memen Kustiawan
doaj +1 more source
PENGARUH FAKTOR-FAKTOR INTERNAL KEUANGAN PERUSAHAAN TERHADAP KECENDERUNGAN KECURANGAN AKUNTANSI PADA PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) [PDF]
, 2017 Penelitian ini bertujuan untuk mengetahui pengaruh indikator dari laporan keuangan pada Kecenderungan Kecurangan Akuntansi. Profitabilitas, Capital Turnover, Financial Leverage, Komposisi Aset, dan Ukuran Perusahaan digunakan sebagai variabel bebas ...
ISWATI, DANA
core +1 more source
International Journal of Finance &Economics, EarlyView.ABSTRACT Big data and financial innovations are vital to enhancing the performance of banking institutions. However, limited evidence exists on the effects of big data applications and financial innovation on bank performance. This study addresses this gap by constructing a theoretical framework linking big data applications and financial innovations ...
Mandella Osei‐Assibey Bonsu +1 more
wiley +1 more source
Use of regression models when performing fraud risk assessment procedures in the audit process [PDF]
, 2017 The article provides an overview of current research in the use of regression models when performing assessment procedures of material misstatement risks due to fraud in the financial statement audit.
Arzhenovskiy, S. V. +3 more
core
Fraud diamond analysis in detecting financial statement fraud [PDF]
The Indonesian Accounting Review, 2019 This study aimed to analyze the factors used to detect financial statement fraud from a fraud diamond perspective. It tried to find out the effect of pressure proxied by financial targets, opportunity proxied by ineffective monitoring, rationalization proxied by change in auditors, and capability proxied by director change on financial statement fraud.
openaire +2 more sources
International Journal of Finance &Economics, EarlyView.ABSTRACT This article investigates whether the unconventional monetary policy (UMP) measures pursued by the Federal Reserve, the Bank of England, the Bank of Japan, and the European Central Bank since the Global Financial Crisis (GFC) are associated with an appetite for cryptocurrency.
Niamh Wylie, Martha O'Hagan‐Luff
wiley +1 more source