Results 71 to 80 of about 10,562 (205)
Analysis of factors that influence financial statement fraud in the perspective fraud diamond: Empirical study on banking companies listed on the Indonesia stock exchange year 2012 to 2014 [PDF]
, 2015 This research aimed to get empirical evidence in detecting financial statement fraud with fraud perspective diamond. Research by Sihombing (2014) explained that diamond fraud is an outlook and new concepts about the phenomenon of fraud raised by Wolfe ...
Manurung, Daniel T. H. +1 more
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Financial intelligence: Financial statement fraud in Indonesia
Journal of Intelligence Studies in Business, 2020 Indonesia is currently in an honesty crisis, especially in financial governance, bothin government and private institutions. Our study uses the concept of financial intelligence toidentify and collect information related to financial affairs in an organization.
Muhammad Ikbal +4 more
openaire +2 more sources
Corporate Governance as a Detector of Financial Statement Fraud: Systematic Literature Review
Financial reporting fraud occurs when someone misunderstands the financial condition of a company deliberately or not. One of the causes of financial statement fraud is poor governance.
Devi, Putu Vidya Shania
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FRAUD DIAMOND DALAM MENDETEKSI FINANCIAL STATEMENT FRAUD [PDF]
, 2019 Penelitian ini bertujuan melakukan pengujian fraud diamond (financial stability, financial target, external pressure, nature of industry, change in auditor, dan capability) dalam mendeteksi financial statement fraud. Dengan menggunakan 140 sampel laporan
Fitriani, Nur Indah
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Pengaruh Financial Target dan Financial Stability terhadap Financial Statement Fraud
, 2021 The purpose of this study was to investigate the effect of financial target and financial stability on financial statement fraud. The study population consisted of companies on the Indonesia Stock Exchange (IDX) from 2017-2019.The sampling technique used
Jao, Robert +3 more
core +2 more sources
Increased competition forces companies to prepare accurate financial statements. However, this situation also encourages unethical practices, such as financial reporting fraud or manipulation.
Hasna, Dinda Aulia, Novianti, Nurlita
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South African Computer Journal, 2020 Financial statement fraud has been on the increase in the past two decades and includes prominent scandals such as Enron, WorldCom and more recently in South Africa, Steinhoff.
Wilson Tsakane Mongwe +1 more
doaj +1 more source
The Model of Fraud Detection in Financial Statements by Means of Financial Ratios
Procedia - Social and Behavioral Sciences, 2015 AbstractAnalysis of financial ratios is one of those simple methods to identify frauds. Theoretical survey revealed that, in scientific literature, financial ratios are analysed in order to designate which ratios of the financial statements are the most sensitive in relation with the motifs of executive managers and employees of companies to commit ...
Kanapickienė, Rasa +1 more
openaire +3 more sources
Financial statement fraud: motives, methods, cases and detection
, 2008 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. In this project,
Nguyen, Khanh
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