Results 11 to 20 of about 252,340 (344)

Deteksi financial statement fraud dengan analisis fraud triangle pada perusahaan manufaktur yang terdaftar di bursa efek Indonesia [PDF]

Jurnal Akuntansi dan Auditing Indonesia, 2016
Tujuan penelitian ini adalah untuk menguji pengaruh fraud triangle dalam menjelaskan fenomena kecurangan laporan keuangan. Penelitian ini terdiri dari tujuh variabel independen yang diadopsi dari penelitian (Skousen, Smith, dan Wright 2009).
Laila Tiffani, Marfuah Marfuah
doaj   +4 more sources

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

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   +6 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
doaj   +6 more sources

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.
Wei Zhou
exaly   +3 more sources

The role of power in financial statement fraud schemes [PDF]

Journal of Business Ethics, 2015
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.
A Auerbach, A Bandura, AD Galinsky, AE Tenbrunsel, AP Brief, BJ Epstein, C Anderson, C Anderson, CC Pinder, CE Hogan, Chad Albrecht, D Cressey, D Keltner, D Keltner, D Keltner, D Kipnis, D Strang, Daniel Holland, DB Farber, DH Ebenbach, DH Gruenfeld, DJ Brass, DJ Myers, E Aronson, E Sutherland, F Trompenaars, G Hofstede, G Hofstede, GR Weaver, H Rockness, HD Robison, J Lammers, J Nocera, J Pfeffer, J Tsang, JB Dozier, JD Politis, JH Davis, JP Near, JR Overbeck, JRP French Jr, JS Earle, L Donaldson, L Festinger, L Kohlberg, M Ramos, M Weber, MC Jensen, ME Inesi, MK Power, N Apostolon, N Uddin, National Commission on Fraudulent Financial Reporting, OC Ferrell, PG Dapiran, PH Kim, R Sutton, RE LaSalle, Ricardo Malagueño, RJ Burke, RJ House, RJ Wolfe, RM Emerson, RZ Elias, SC Zyglidopoulos, SC Zyglidopoulos, SH Schwartz, SH Schwartz, Shay Tzafrir, Simon Dolan, ST Fiske, The Committee of Sponsoring Organizations of the Treadway Commission, TL Carson, V Anand, V Pujas, V Rosenblatt, WE Baker, WS Albrecht, WS Albrecht, WS Albrecht   +79 more
core   +5 more sources

Model Teori Fraud Diamond mempengaruhi Financial Statement Fraud dimoderasi oleh Innovation Strategy

Jurnal Ilmiah Wahana Akuntansi, 2023
Penelitian ini bertujuan untuk meneliti pengaruh fraud diamond terhadap financial statement fraud dan peran dari innovation strategy dalam memoderasi pengaruh fraud diamond terhadap financial statement fraud.
Viona Angelina, Budi Chandra
doaj   +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, Gideon Setyo Budiwitjaksono   +1 more
doaj   +2 more sources

FRAUD DIAMOND TERHADAP FINANCIAL STATEMENT FRAUD

BALANCE : JURNAL AKUNTANSI DAN BISNIS, 2020
This study aims to examine the effect of diamond fraud on financial statement fraud: an empirical study in the west kalimantan province, both partially and simultaneously. Fraud can occur in every country with different types and frequencies, because there are still potential risks of corruption in the political system that hasn’t changee. In addition,
Zulham Al Farizi, Tashadi Tarmizi, Susan Andriana   +2 more
openaire   +3 more sources

A panel data analysis of the effect of audit quality on financial statement fraud [PDF]

AJAR (Asian Journal of Accounting Research)
Purpose – 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
Maryam Yousefi Nejad, Ahmed Sarwar Khan, Jaizah Othman   +2 more
doaj   +3 more sources

Analysis of Financial Stability Factors, Financial Targets, External Pressure, Inefficient Monitoring and Rationalization of the Financial Statements Fraud

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
doaj   +1 more source