Results 101 to 110 of about 3,109,268 (200)

Financial Sustainability: The Effect Of Fraud Triangle On Financial Statement Fraud

Dinasti International Journal of Economics, Finance & Accounting
This research aims to determine the influence of Fraud Triangle Theory on financial statement fraud. This research uses a sample of manufacturing companies in the consumer goods sector listed on the Indonesia Stock Exchange using the Purposive Sampling method.
Alni Rahmawati, Andriana Dita Pramesty
openaire   +1 more source

The fraud diamond: element in detecting financial statement of fraud [PDF]

, 2019
The financial statement fraud is generally difficult to be detected, because of the various motivations behind the actions taken. The purpose of this research is to analyze the elements of fraud diamond in detecting financial statement fraud by looking ...
Suprasto, Herkulanus Bambang, Wirajaya, I Gde Ary, Rengganis, RR. Maria Yulia Dwi, Sari, Maria Mediatrix Ratna, Budiasih, I.G.A.N   +4 more
core   +1 more source

The effect of big data competencies and tone at the top on internal auditors fraud detection effectiveness [PDF]

Decision Science Letters
Financial reports provide information about a company's assets, liabilities, equity, income, expenses and cash flow. This information can be used by various parties such as investors, creditors, government and management to make business ...
Novy Silvia Dewi, Jamaliah Said, Sharifah Nazatul Faiza, Lufti Julian   +3 more
doaj   +1 more source

Analisis Fraud Diamond dalam Mendeteksi Financial Statement Fraud [PDF]

, 2018
This research aims to analyze factors that used to detect financial statement fraud in fraud diamond perspective. This research analyze the influence of pressure which proxied by financial target, opportunity which proxied by ineffective monitoring ...
Noble, Muara Rizqulloh
core   +1 more source

The moderating role of uncertainty avoidance in the Fraud Hexagon framework: Evidence from Indonesia, Malaysia and Singapore

South African Journal of Economic and Management Sciences
Background: Financial statement fraud, asset misappropriation and corruption remain persistent challenges in Indonesia, Malaysia and Singapore.
Yusnaini Yusnaini, Deya Winanda, Arista Hakiki   +2 more
doaj   +1 more source

Corporate Governance Attributes and the Likelihood of Fraud on Financial Statements of Listed Deposit Money Banks in Nigeria

FUDMA Journal of Accounting and Finance Research (FUJAFR)
Frequent occurrences of banks winding up and merging in Nigeria have cast doubt on the adequacy of existing corporate governance mechanisms, which necessitates an investigation into how governance attributes influence the integrity of financial ...
Obumneme Eugene Chukwuma, Shaibu Alhassan Abdulkarim, Musa Abdullahi Abdullahi   +2 more
doaj   +1 more source

FRAUD HEXAGON THEORY ON FRAUDULENT FINANCIAL REPORTING IN TECHNOLOGY SECTOR COMPANIES [PDF]

The study's goal is to investigate the effects of the fraud hexagon, which consists of pressure, opportunity, rationalization, capability, arrogance, and collusion, on financial statement fraud as measured by the F-score model in public sector technology
Tiswiyanti, Wiwik, Kurnia, Reni Indah, Arum, Enggar Diah Puspa   +2 more
core   +1 more source

Audit and Board Committee Expertise and Financial Statement Fraud among Listed Oil and Gas Firms in Nigeria

FUDMA Journal of Accounting and Finance Research (FUJAFR)
Financial statement fraud is the intentional falsification of financial information in order to defraud investors, creditor or other stakeholders. This study focused on the influence of audit and board committee expertise on financial statement fraud ...
Adamu Nuhu Yawuri, Apedzan Emmanuel Kighir, Shamsudden Yusuf Bugaje, Ozigi Omoyi Obeitoh   +3 more
doaj   +1 more source

Financial statement comparability and accounting fraud

, 2022
We examine the association between financial statement comparability and the likelihood of accounting fraud. Prior research documents a negative association between the quality of a firm's reporting environment and accounting fraud.
S Dhole (13519735), Ferdinand Gul (13069785), B Blanco (14130477)   +2 more
core  

Financial distress and fraud hexagon theory components on financial statement fraud

International journal of business, economics and management
This study aims to examine the effect of financial distress and the components of the Fraud Hexagon Theory on financial statement fraud among insurance companies listed on the Indonesia Stock Exchange (IDX) during the 2019–2023 period. From the total population, 12 companies met the sampling criteria, resulting in 60 firm-year observations over the ...
I.G.A. Kade Amanda Githayoni, Ni Ketut Rasmini, I Ketut Sujana, I Nyoman Wijana Asmara Putra, Gerianta Wirawan Yasa, Ni Made Adi Erawati   +5 more
openaire   +1 more source