Results 11 to 20 of about 8,243 (261)
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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Detecting evolutionary financial statement fraud
Decision Support Systems, 2011 A fraudulent financial statement involves the intentional furnishing and/or publishing of false information in it and this has become a severe economic and social problem. We consider Data Mining (DM) based financial fraud detection techniques (such as regression, decision tree, neural networks and Bayesian networks) that help identify fraud.
Gaurav Kapoor
exaly +3 more sources
Fraud Pentagon for Detecting Financial Statement Fraud [PDF]
Journal of Economics, Business & Accountancy Ventura, 2020 A financial statement is a result of financial reporting that describes the results of an entity’s financial performance for a specified period. Financial statements can also cause managers in an entity to commit financial reporting fraud because they ...
Ananda Putra Nindhita Aulia Haqq +1 more
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The Role of Power in Financial Statement Fraud Schemes [PDF]
Journal of Business Ethics, 2014 In this paper, we investigate a large-scale financial statement fraud to better understand the process by which individuals are recruited to participate in financial statement fraud schemes. The case reveals that perpetrators often use power to recruit others to participate in fraudulent acts.
Chad Albrecht +2 more
exaly +4 more sources
A panel data analysis of the effect of audit quality on financial statement fraud [PDF]
Asian Journal of Accounting ResearchPurpose – Financial statement fraud has become a global concern, and auditors are increasingly focused on identifying and investigating it. Auditors may play a crucial role in investigating and reducing financial statement fraud, and this is particularly
Jaizah Othman
exaly +2 more sources
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
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MODEL PENDETEKSIAN KECURANGAN LAPORAN KEUANGAN OLEH AUDITOR SPESIALIS INDUSTRI DENGAN ANALISIS FRAUD TRIANGLE [PDF]
Jurnal Akuntansi Multiparadigma, 2016 Abstrak: Model Pendeteksian Kecurangan Laporan Keuangan dengan Analisis Fraud Triangle. Penelitian ini bertujuan untuk membuat model dalam mendeteksi kecurangan laporan keuangan.
Reskino, Muhammad Fakhri Anshori
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Financial statement fraud based on Hexagon Fraud Approach
JPPI (Jurnal Penelitian Pendidikan Indonesia), 2023 This study aims to determine the effect of fraud hexagons on fraudulent financial statements. The objects of this research are food and beverage companies listed on the Indonesia Stock Exchange for the 2017-2019 period.
Prima Apriwenni +2 more
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Profitability, Liquidity, Leverage and Corporate Governance Impact on Financial Statement Fraud and Financial Distress as Intervening Variable [PDF]
Вісник Київського національного університету імені Тараса Шевченка. Серія Економіка, 1899 Financial statement can show the company management performance after human resource trust. Each public company is obligated to reveal the annual financial report.
A. N. Adi, Z. Baridwan, E. Mardiati
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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
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