Economies, 2022 This study examined fraudulent financial reporting in the ministerial and governmental institutions in Indonesia. It adopted the hexagon theory that identified six elements (pressure, opportunity, rationalisation, capability, arrogance, and collusion) in
Tri Handayani +2 more
exaly +3 more sources
Risk Management practices and potential fraudulent financial reporting: evidence from Malaysia [PDF]
Asian Journal of Accounting ResearchPurpose – This paper investigates the relationship between risk management practices and potential fraudulent financial reporting in Malaysia by considering recent regulatory reforms of the Malaysian government on risk management practices.
Effiezal Aswadi Abdul Wahab +2 more
exaly +2 more sources
The Use of the Fraud Pentagon Model in Assessing the Risk of Fraudulent Financial Reporting
RisksThis study examines the relevance of the Fraud Pentagon Theory in detecting fraudulent financial reporting among companies listed on the Bucharest Stock Exchange.
Ioan-Bogdan Robu +2 more
exaly +3 more sources
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
doaj +1 more source
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
doaj +1 more source
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
doaj +1 more source
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
doaj +1 more source
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
doaj +1 more source
Management’s Behavior towards Fraudulent Financial Reporting: Using a Modified Theory of Planned Behavior [PDF]
پژوهشهای تجربی حسابداری, 2021 This research applies the modified theory of planned behavior (MTPB) to corporate manager's decision-making and behavior related to detection of fraudulent financial reporting.
Mona Sadat Kaboli +2 more
doaj +1 more source
The Ability of Financial Ratios in Detecting Fradulent Financial Reporting: Logit Analysis [PDF]
مجله دانش حسابداری, 2012 Using logit analysis in cross section data, this paper examine the role of accounting data to develop a model for detecting factors associated with fraudulent financial reporting.
Mohammad Hossein Safarzadeh
doaj +1 more source