Results 121 to 130 of about 3,122,861 (298)
Deteksi Financial Statement Fraud Berdasarkan Perspektif Pressure dalam Fraud Triangle [PDF]
, 2019 This study aims to determine the effect of the fraud triangle perspective illustrated by financial stability, external pressure, and financial targets on financial statement fraud on manufacturing companies listed on the Indonesia Stock Exchange in 2015 ...
Amelia, Amelia +3 more
core +1 more source
Board Gender Diversity and the Quality of Corporate Climate Impact Disclosure: UK Evidence
Business Strategy and the Environment, EarlyView.ABSTRACT This study examines how board gender diversity influences the quality of corporate climate impact disclosure, a critical element of firms' environmental transparency. Focusing on UK nonfinancial firms, we draw on gender socialisation and critical mass theories to explore how diverse boards contribute to strategic climate reporting.
Mahmoud Elmarzouky +2 more
wiley +1 more source
Detecting Financial Statement Fraud Using Hexagon Theory: The Role of Effective Monitoring
Jurnal ProaksiMain Purpose - This study investigates the application of the fraud hexagon theory in detecting financial statement fraud and examines effective monitoring as a moderating variable.
Retno Wulansari, Rr. Sri Handayani
doaj +1 more source
FRAUND DIAMOND DALAM MENDETEKSI KECURANGAN LAPORAN KEUANGAN
I-Finance, 2018 Effect of Diamond Fraud in Financial Statement Fraud detection. This study aimed to get empirical evidence regarding the effectiveness of diamond fraud in detecting fraudulent financial statements.
Poppy Indriani
doaj +1 more source
Financial Sustainability: The Effect Of Fraud Triangle On Financial Statement Fraud
Dinasti International Journal of Economics, Finance & AccountingThis 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
Optimal auditing with scoring: theory and application to insurance fraud [PDF]
This article makes a bridge between the theory of optimal auditing and the scoring methodology in an asymmetric information setting. Our application is meant for insurance claims fraud, but it can be applied to many other activities that use the scoring ...
Giuliano, Florence +2 more
core
Business Strategy and the Environment, EarlyView.ABSTRACT Prior research has mostly relied on linear and parametric models while explaining environmental non‐compliance, but they have a limited capacity to capture non‐linear and asymmetric effects of elements affecting firms' environmental compliance.
Ashutosh Singh +4 more
wiley +1 more source
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 +1 more
core +1 more source
Impact of External Pressure, Tax Digitalisation, and CSR Disclosure on Financial Fraud
Jurnal AkuntansiThis study investigates the influence of external pressure, tax digitalisation, and corporate social responsibility (CSR) disclosure on financial statement fraud in manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the 2020 to ...
Tiara Sea Misa +2 more
doaj +1 more source
El Muhasaba: Jurnal Akuntansi, 2018 This research aims to detect the financial statement Fraud by using analysis of fraud triangle. Based on the theory advanced by Donald R Cressey (1953) or the theory of Cressey, there are three conditions that are always present in the act of fraud ...
Ika Kumala Sari, Istutik Istutik
doaj +1 more source