Results 91 to 100 of about 3,109,268 (200)
Jurnal Ilmiah AkuntansiThis study examines the risk of financial statement fraud in family businesses and explores financial distress as a moderating variable. The research sample consists of 306 businesses in Indonesia. The findings reveal that family businesses in Indonesia
Abdul Ghofar +2 more
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The value of restatement to fraud prediction
Journal of Business Economics and Management, 2019 A financial report restatement reflects errors in the previous financial statement, and thus it increases investors’ doubt about the credibility of the financial statement.
Shi Qiu, Hong-Qu He, Yuan-sheng Luo
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Financial Statement Fraud [PDF]
, 2003 Financial reporting frauds and earnings manipulation have attracted high profile attention recently. There have been several cases by businesses of what appears to be financial statement fraud, which have been undetected by the auditors.
Intal, Tiina, Do, Linh Thuy
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Detecting Financial Statement Fraud Using Hexagon Theory: The Role of Effective Monitoring
Jurnal ProaksiMain Purpose - This study investigates the application of the fraud hexagon theory in detecting financial statement fraud and examines effective monitoring as a moderating variable.
Retno Wulansari, Rr. Sri Handayani
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FRAUND DIAMOND DALAM MENDETEKSI KECURANGAN LAPORAN KEUANGAN
I-Finance, 2018 Effect of Diamond Fraud in Financial Statement Fraud detection. This study aimed to get empirical evidence regarding the effectiveness of diamond fraud in detecting fraudulent financial statements.
Poppy Indriani
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Deteksi Financial Statement Fraud Berdasarkan Perspektif Pressure dalam Fraud Triangle [PDF]
, 2019 This study aims to determine the effect of the fraud triangle perspective illustrated by financial stability, external pressure, and financial targets on financial statement fraud on manufacturing companies listed on the Indonesia Stock Exchange in 2015 ...
Amelia, Amelia +3 more
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Impact of External Pressure, Tax Digitalisation, and CSR Disclosure on Financial Fraud
Jurnal AkuntansiThis study investigates the influence of external pressure, tax digitalisation, and corporate social responsibility (CSR) disclosure on financial statement fraud in manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the 2020 to ...
Tiara Sea Misa +2 more
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El Muhasaba: Jurnal Akuntansi, 2018 This research aims to detect the financial statement Fraud by using analysis of fraud triangle. Based on the theory advanced by Donald R Cressey (1953) or the theory of Cressey, there are three conditions that are always present in the act of fraud ...
Ika Kumala Sari, Istutik Istutik
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Optimal auditing with scoring: theory and application to insurance fraud [PDF]
This article makes a bridge between the theory of optimal auditing and the scoring methodology in an asymmetric information setting. Our application is meant for insurance claims fraud, but it can be applied to many other activities that use the scoring ...
Giuliano, Florence +2 more
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Analisis Fraud Pentagon dalam Mendeteksi Financial Statement Fraud [PDF]
, 2020 This research aims to analyze the influence of fraud pentagon theory on detecting the financial statement fraud proxied with earning management. Element fraud pentagon which used on independent variabel is financial stability, external pressure, nature ...
, Dr. Fatchan Achyani, S.E, M.Si +1 more
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