Results 81 to 90 of about 10,562 (205)

Collectivism, Gender, Reward and Punishment for Financial Statement Fraud: Kolektivisme,Gender, Reward dan Punishment Terhadap Financial Statement Fraud

, 2023
This study aims to determine: The effect of collectivism on financial statements fraud,The Effect of Gender on Financial Statements fraud, the effect of reward on financial statement fraud, the effect of punishment on financial statement fraud.
Biduri, Sarwenda, Suhermanto, Nirma Mufaidah Dwi Ajeng   +1 more
core   +1 more source

Fraud Pentagon in Detecting Financial Statement Fraud

Journal of Multiperspectives on Accounting Literature
Purpose: 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, null Nurasik, Riza Arista Firana, Sarwenda Biduri   +3 more
openaire   +2 more sources

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
doaj   +1 more source

Threat of bankruptcy and the integrity of financial statement [PDF]

, 2016
Financial statement fraud involves the manipulation of financial accounts by overstating assets, sales and profit, understating liabilities and expenses.One of the causes of financial statement fraud is due to threat of bankruptcy.
Omar, Normah, Hasnan, Suhaily, Johar, Zulaikha Amirah   +2 more
core  

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, Saputra, Aditya Danang   +1 more
core  

Fraud in the banking industry: a case study of Kenya

, 2012
Fraud has become a worldwide problem that is not set to abate in the near future. It is eroding the profitability of organisations with devastating effects on firm solvency.
Akelola, S
core  

ANALISIS FRAUD DIAMOND DALAM MENDETEKSI FINANCIAL STATEMENT FRAUD [PDF]

, 2019
Judul penelitian “Analisis Fraud Diamond Dalam Mendeteksi Financial Statement Fraud”. Konflik keagenan antara pemegang saham dan manajemen melatarbelakangi kecurangan laporan keuangan, dengan wewenang yang dimiliki manajemen untuk keuntungan pribadinya ...
Likhatun, Likhatun
core  

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  

Deteksi financial statement fraud: Pengujian dengan fraud diamond

Jurnal Akuntansi dan Auditing Indonesia, 2018
This research is an empirical research that aims to determine the effect of fraud diamond toward financial statement fraud on the public companies LQ-45 listed in Indonesia Stock Exchange (IDX) from 2010 to 2014.
Merissa Yesiariani, Isti Rahayu
doaj   +1 more source

Detecting asset misappropriation: a framework for external auditors [PDF]

, 2014
Fraud is a major concern for investors, regulators, and external auditors. Of particular concern is asset misappropriation because it was given less attention in prior audit literature as well as the audit practice though it is the most common type of ...
Kassem, Rasha
core   +1 more source