Detecting Fraud in Chinese Listed Company Balance Sheets [PDF]
, 2016 This study investigates the links between accounting values in Chinese listed companies’ balance sheets and the exposure of their fraudulent activities. Every balance sheet account is proposed to be a potential vehicle to manipulate financial statements.
Chen, JG, Wei, Y, Wirth, CG
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Fraud diamond insights: Predictors of financial statement fraud in the financial services sector
Acta CommerciiOrientation: Indonesia’s financial services sector faces significant challenges because of financial statement fraud, undermining economic stability and stakeholder confidence.
Aulia F. Rahman +2 more
doaj +1 more source
Pengaruh Financial Stability, External Pressure, Financial Targets, Ineffective Monitoring, Rationalization pada Financial Statement Fraud dengan Perspektif Fraud Triangle (Studi Empiris pada Perusahaan Perbankan Periode 2012-2014 yang Terdaftar di Bursa [PDF]
, 2016 This research aims to obtain empirical evidence about effectiveness of the fraud triangle are pressure, opportunity and rationalization in detecting financial statement fraud.
DP, E. N. (Emrinaldi) +2 more
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DETEKSI FINANCIAL STATEMENT FRAUD DENGAN ANALISIS FRAUD HEXAGON
Jurnal Akuntansi Bisnis, 2023 <p><strong>Latar Belakang</strong>: Fenomena kasus kecurangan laporan keuangan yang terjadi pada perusahaan sektor manufaktur sering dilakukan dengan memanfaatkan banyaknya alur proses produksi yang terjadi dalam perusahaan.</p><p><strong>Tujuan</strong>: Penelitian ini bertujuan untuk mendeteksi terjadinya <
Iqsan Bifadli, Hardi Hardi, Ferdy Putra
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Fraud Pentagon in Detecting Financial Statement Fraud
Journal of Multiperspectives on Accounting LiteraturePurpose: This study aims to prove the influence of the fraud pentagon on the existence of fraudulent financial statements. Methodology/approach: This research approach is quantitative with secondary data in the form of company annual reports in the manufacturing sector with the food & beverage sub-sector listed on the IDX for the 2016-2020 ...
Ruci Arizanda Rahayu +3 more
openaire +2 more sources
NLP Sentiment Analysis and Accounting Transparency: A New Era of Financial Record Keeping
Computers, 2023 Transparency in financial reporting is crucial for maintaining trust in financial markets, yet fraudulent financial statements remain challenging to detect and prevent.
Alessio Faccia +2 more
doaj +1 more source
The role Of Corporate Governance in financial statement frauds [PDF]
, 2011 Literature review. Theoretical framework and hypotheses: agency theory and conflict of interests, financial statement fraud and corporate governance. Sample and data. Methodology. Results. Conclusions and limitations.Literature review.
Magnanelli, Barbara Sveva
core
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 +2 more
doaj +1 more source
Pengaruh Fraud Pentagon terhadap Kecurangan Laporan Keuangan pada Perusahaan Infrastruktur Yangterdaftar di Bursa Efek Indonesiatahun 2014 – 2016 [PDF]
, 2017 The purpose of this research is to examine empirically the influence of fraud pentagon on financial statement fraud. Independent variables that are used in this research are financial stability, financial target, external pressure, managerial ownership ...
Damayani, F. (Fitri) +2 more
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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.
Information Systems and Technologies, ESCP Europe Paris cedex 11, France ( host institution ) +2 more
openaire +2 more sources