Results 21 to 30 of about 452 (212)
Majalah Ilmiah Bijak, 2021 Fraudulent Practices A is a problem that must be detected at the Earliest time, as an Effort to Protect Company'S assets and maintain the trust of stakeholders.
Shinta Gem Sari, Alif Akbar Subkhi
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Pengaruh Faktor-Faktor Fraud Triangle Terhadap Financial Statement Fraud
Jurnal ASET (Akuntansi Riset), 2019 . The purpose of this study is investigate the effect of fraud triangle factors on financial statement fraud using Beneish M-Score to the manufacturing company listed on the Stock Exchange in 2016-2017.
Dhea Violin Rahma, Elly Suryani
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Financial statements fraud identifiers
Economic research - Ekonomska istraživanja, 2023 Contemporary research among fraud professionals indicates that organizations lose 5% of revenues from fraud every year which makes the research in this area and the derivation of fraud detection models very important. The purpose of the article is to develop a new accounting tool that will help companies and investors in prompt fraud detection and ...
Zenzerović, Robert, Šajrih, Josip
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Jurnal Akademi Akuntansi, 2023 Purpose: This study aims to determine the influence of elements from the fraud hexagon theory and characteristics of audit committees on detecting financial statement fraud.
Astri Hardirmaningrum, Abdul Rohman
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Oditor, 2022 It is a well-known fact in the scientific and professional public that there is no perfect financial reporting. The complexity of the company's operations on the one hand and the impossibility of monitoring the development of accounting rules to record every business situation that occurs during the business year on the other hand, open room for ...
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Effectiveness of the fraud triangle model in the detection of financial statement fraud in South African municipalities [PDF]
Public and Municipal FinanceThere is a high prevalence of financial statement fraud and wasteful expenditure in South African municipalities. According to the fraud triangle model, pressure, opportunity, and rationalization are the underlying causes of financial statement fraud ...
Ambani Tshikovhi +2 more
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The Effect of the Fraud Triangle and Sharia Compliance Disclosure on Financial Statement Fraud in Indonesian Islamic Banks [PDF]
Облік і фінансиFinancial statement fraud in Islamic banks is unethical because, in this way, banks mislead their shareholders and other users of financial statements.
Dhea Marella Aulia +3 more
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Pengaruh Dimensi Fraud Hexagon terhadap Financial Statement Fraud
Jurnal Kajian Akuntansi, 2022 The purpose of this research is to analyze the influence of fraud factors of fraud hexagon (S.C.C.O.R.E) towards fraudulent financial statement. Fraudulent financial statement is measured by using Beneish M-Score Model.
Anitaria Siregar, Etty Murwaningsari
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Independence, Management Motives and Financial Statement Fraud: Role of Earnings Management
The Indonesian Journal of Accounting Research, 2022 This study aimed to look at the direct impact of auditor independence and management motivation upon financial statement fraud, with earnings management acting as a moderator. This study relies on secondary data from manufacturing companies registered on
Yenny Wati, Teddy Chandra
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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
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