Results 31 to 40 of about 373,283 (339)

Effectiveness of the fraud triangle model in the detection of financial statement fraud in South African municipalities [PDF]

Public and Municipal Finance
There 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, Emmanuel K. Oseifuah, Arthur Reynolds   +2 more
doaj   +1 more source

Analysis of Fraud Factors in Financial Statement Fraud. [PDF]

The Journal of Social Sciences Research, 2018
The aim of this research is to analyze the influence of Fraud Pentagon in detecting the phenomenon of financial statement fraud. In this research, there are 5 variables that are hypothesized to affect fraud. These variables are derived from the 5 elements of the fraud pentagon, namely Pressure, Opportunity, Rationalization, Competence and Arrogance ...
Noer Sasongko, Anna Nurmulina, Dahlia Fernandez   +2 more
openaire   +2 more sources

Factors Influencing Financial Statement Fraud: An Analysis of the Fraud Diamond Theory from Evidence of Thai Listed Companies

Wseas Transactions on Business and Economics, 2023
Since stakeholders of listed companies rely on the financial statement. However, prior studies pointed out that financial statement fraud is a significant cause of fraud among Thai-listed companies.
Chanida Yarana
semanticscholar   +1 more source

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

, 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   +1 more source

PENGARUH FRAUD HEXAGON TERHADAP FINANCIAL STATEMENT FRAUD

Jurnal Ekonomi Trisakti, 2023
Penelitian ini bertujuan untuk mengetahui pengaruh dari setiap elemen fraud hexagon (pressure, opportunity, rationalization, capability, arrogance/ego, dan collusion). Variabel yang digunakan dalam penelitian ini yaitu financial stability, effective monitoring, change in auditor, ceo’s education, managerial ownership, dan kolusi.
Marini Angelita, null Hasnawati
openaire   +1 more source

Determinan Deteksi Financial Statement Fraud

Owner, 2022
This study aims to empirically test the determinants of financial statement fraud  detection with the Beneish M-Score, F-Score and Altman Z-Score models. The difference between this study and the previous study is that this study adds the F-Score model variable  which is a financial statement fraud detection model developed using the scaled logistic ...
Patmawati Patmawati, Meita Rahmawati, Muhammad Hidayat, Christian Damar Sagara Sitepu   +3 more
openaire   +1 more source

Determinan Fraud Hexagon Theory dan Indikasi Financial Statement Fraud

E-Jurnal Akuntansi, 2023
This study aims to test the influence of fraud hexagon theory on financial statement fraud. Elements of the causative factors of fraud based on fraud hexagon theory cannot be directly investigated but require proxy variables.
Ni Made Wilantari, D. Ariyanto
semanticscholar   +1 more source

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
doaj   +1 more source

Fraud in financial statements

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 ...
openaire   +2 more sources

The Effect of the Fraud Triangle and Sharia Compliance Disclosure on Financial Statement Fraud in Indonesian Islamic Banks [PDF]

Облік і фінанси
Financial statement fraud in Islamic banks is unethical because, in this way, banks mislead their shareholders and other users of financial statements.
Dhea Marella Aulia, Muhammad Farhan, Agil Novriansa, Christian Damar Sagara Sitepu   +3 more
doaj   +1 more source