Pengaruh Pressure, Opportunity Dan Rationalization (Fraud Triangle) Terhadap Financial Statement Fraud (Studi Empiris Pada Perusahaan Property Dan Real Estate Yang Terdaftar Di Bursa Efek Indonesia Periode 2014-2016) [PDF]
, 2018 The aim of this research is to analiyze the influence of Pressure, Opporunity dan Rationalization in detecting phenomenon of financial statement frauds. In this research there are 7 variables that are hypothesized to affect fraud.
, Dr. Noer Sasongko, S.E Ak., M.Si +1 more
core
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
core +1 more source
Corporate Governance as a Detector of Financial Statement Fraud: Systematic Literature Review
Asia Pacific Fraud JournalFinancial 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.
Putu Vidya Shania Devi
semanticscholar +1 more source
Sustainability, 2021 Information asymmetry is everywhere in financial status, financial information, and financial reports due to agency problems and thus may seriously jeopardize the sustainability of corporate operations and the proper functioning of capital markets.
Chyan-long Jan
semanticscholar +1 more source
Artificial Intelligence and Environmental, Social, and Governance: A Hybrid Bibliometric Approach
Business Strategy and the Environment, EarlyView.ABSTRACT This study provides a comprehensive overview of research on artificial intelligence (AI) and Environmental, Social, and Governance (ESG) by creating a knowledge map of the field. Using a systematic–bibliometric approach, we quantitatively analyzed a total of 129 documents, which collectively were cited 4276 times (2017–2024).
Qiang (John) Wu +3 more
wiley +1 more source
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
core
Moderation of Corporate Governance in Financial Statement Fraud Investigation with the Sccore Model
Revista de Gestão Social e AmbientalObjective: The purpose of this study was to determine the effect of stimulus, capability, collusion, opportunity, rationalization, and ego on financial statement fraud moderated by the effectiveness of the board of commissioners which essential of ...
E. Arum, Rico Wijaya, Ilham Wahyudi
semanticscholar +1 more source
Financial Statement Fraud: The Predictive Relevance of Fraud Hexagon Theory
Journal of Accounting and Strategic Finance, 2022 The pandemic situation has suppressed various businesses in Indonesia and has provided opportunities for business actors to practice window dressing for presenting good company performance.
Arief Hidayatullah Khamainy +3 more
semanticscholar +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT This paper examines the association between environmental, social, and governance (ESG) ratings and firm performance, taking into account the role of firms' strategic investments in research and development (R&D) and advertising. Drawing on resource‐based view and signalling theory perspectives and employing the generalised method of moments ...
Syed Zulfiqar Ali Shah +2 more
wiley +1 more source