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Financial constraints, fraud and financial statements’ readability
Accounting Research JournalPurpose This study aims to investigate the relationship between financial constraints and fraud and the readability of financial statements in the listed companies on the Iranian stock exchange. Design/methodology/approach A multiple ...
Mahdi Salehi +2 more
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Fraud in accounting (financial) statements
Journal of Applied ResearchВ статье рассматриваются особенности мошенничества в финансовой отчетности. Отмечается, что мошенничество с бухгалтерским учетом и финансовой отчетностью представляет серьезную угрозу для компаний. Это может проявляться различными способами, такими как преднамеренное искажение финансовых данных, неточное отражение транзакций, фальсификация финансовой ...
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Pengaruh Fraud Pentagon terhadap Financial Statement Fraud
Bandung Conference Series: AccountancyAbstract. This study aims to determine banking companies that experience financial statement fraud using pentagon fraud theory. Pentagon fraud has five factors that influence the cause of someone committing fraud, namely pressure, opportunity, rationalization, competence and arrogance.
Izmi Hafsah Azizah +2 more
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Satyam Financial Statement Fraud (A)
2022Sanjay Kumar Mishra, Beenish Hussain
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Financial statement comparability and accounting fraud
Journal of Business Finance and Accounting, 2023Ferdinand A. Gul, Sandip Dhole
exaly
Predictability of financial statements fraud-risk using Benford’s Law
Cogent Economics and Finance, 2021David McMillan
exaly
Tracking down financial statement fraud by analyzing the supplier-customer relationship network
Computers and Industrial Engineering, 2023Xiaoqian Zhu, Yanpeng Chang
exaly
Fraud detection in financial statements using data mining and GAN models
Expert Systems With Applications, 2023Ali Ahmadi
exaly