Machiavellianism, Idealism, Relativism, Fraudulent financial reporting. [PDF]
بررسیهای حسابداری و حسابرسی, 2019 Objective: Personality and ethical characteristics have a significant impact on the professional behaviors. Financial reporting is also a part of the accounting profession and shows firms financial position and performance during of a financial period ...
Masoud Sadeghian +3 more
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PENGARUH LOCUS OF CONTROL TERHADAP HUBUNGAN SIKAP MANAJER, NORMA-NORMA SUBYEKTIF, KENDALI PERILAKU PERSEPSIAN, DAN INTENSI MANAJER DALAM MELAKUKAN KECURANGAN PENYAJIAN LAPORAN KEUANGAN [PDF]
Jurnal Akuntansi dan Keuangan Indonesia, 2011 This research adopts the theory of planned behavior. The purpose of this research is to examine the effects of attitude toward behavior, subjective norms, and perceived behavioral control on the manager’s intention to commit fraudulent financial ...
Novita Wening Tyas Respati
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Dividend Policy and Fraudulent Financial Reporting [PDF]
مطالعات تجربی حسابداری مالی, 2015 This paper investigates the relation between fraudulent financialreporting and firms’ dividend policies. Specifically, this researchconcentrated on situations that it is possible to classify financialrestatement into fraudulent and non-fraudulent based ...
Hassan Farajzadeh Dehkordi, Leila Aghaei
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PENGARUH FRAUD DIAMOND TERHADAP FRAUDULENT FINANCIAL REPORTING
KeunisThe objective of this study is to determine the influence of pressure (financial targets, financial stability, and external pressure), opportunities (industry characteristics and ineffective monitoring), opportunities (auditor turnover and ...
Agus Dwianto +3 more
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Factors Influencing in the Fraudulent Financial Reporting
Jurnal Dinamika Akuntansi, 2018 Fraudulent practice in financial report has resulted in the decrease of reliablity in financial report, causing losses for investors and creditors. The population used in this study are all listed on the Indonesia Stock Exchange (BEI) throughout 2010 ...
Muhammad Burhanudin Arifin +1 more
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Managerial Motivations in Fraudulent Financial Reporting According to Cumulative Perspective Theory [PDF]
بررسیهای حسابداری و حسابرسی, 2021 Objective: The purpose of this study is to answer the question of whether the four management attitudes toward risk, which is related to the Cumulative Prospect Theory, is effective in the occurrence of fraudulent financial reporting or not.
Ali Saghafi +1 more
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Influence of Political Connections on the Relationship between Management Ability and Fraudulent Financial Reporting [PDF]
مجله دانش حسابداری, 2020 Objective: The quality of firm management can have a significant effect on firm value, and can provide a basis for making proper economic decisions by preparing useful reports and publishing them in the capital market.
Mohammad Nazaripour +1 more
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Journal of Accounting and Investment, 2021 Research aims: This study aims to examine the influence of fraud pentagon concept on fraudulent financial reporting. Design/Methodology/Approach: This study’s population was manufacturing companies listed in Indonesia Stock Exchange and Malaysia Stock ...
Erni Suryandari Fathmaningrum +1 more
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Pengaruh Audit Internal dan Religiusitas Terhadap Kecurangan Pelaporan Keuangan
Jurnal Bisnis dan Kewirausahaan, 2022 Financial reporting fraud is the least common type of fraud, but causes the most significant median loss of USD 800,000. Given the magnitude of the impact of fraudulent financial reporting, academics need to understand the actions that can be used to ...
Lu'lu' Nafiati, Rintan Nuzul Ainy
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Effectiveness of Schwartz’s Motivational Values and Accounting Code of Ethics on Fraudulent Financial Reporting [PDF]
مطالعات تجربی حسابداری مالی, 2020 In response to recent cases involving materially misstated financial information arising from fraudulent financial reporting, stakeholder of entities and standard and regulated authority have increase their focus on strengthening effective factors on ...
Mona sadat Kaboli +3 more
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