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Financial Stability, Monitoring, and Replacement Directors on Fraudulent Financial Reporting

Jurnal Akuntansi Keuangan dan Bisnis, 2023
An issue of concern is fraudulent financial reporting, which has the potential to cause significant economic losses to investors and the government, as well as a loss of investor trust because it may lead to investors making poor investment decisions.
Mutia Sari, Ratna Mappanyukki
openaire   +2 more sources

Identification and prevention of fraudulent financial reporting

Tokovi osiguranja
Effective detection of fraudulent (false) financial reporting requires an integrative conceptual framework. This paper presents a general framework for studying factors related to the causes of fraudulent financial reporting. The purpose is to sharpen our thinking on conducting research modalities for defining a framework for effective risk management ...
Stefan Milojević, Snežana Knežević, Vladimir Šebek   +2 more
openaire   +1 more source

THE ROLE OF ISLAMIC CORPORATE GOVERNANCE, SHARIA SUPERVISORY BOARD, AND ISLAMIC SOCIAL RESPONSIBILITY IN COUNTERING FRAUDULENT FINANCIAL REPORTING

Finansia
Fraudulent financial reporting occurs in Islamic companies, specifically Indonesian Islamic banks, which are well-developed and uphold religious values. Despite this commitment, fraud still occurs in Islamic banking institutions.
Media Kusumawardani, Achmad Soediro, Fardinant Adhitama, Vivi Usmayanti   +3 more
doaj   +1 more source

DETEKSI FRAUDULENT FINANCIAL REPORTING MENGGUNAKAN ANALISIS FRAUD PENTAGON : STUDI KASUS PADA PERUSAHAAN MANUFAKTUR YANG LISTED DI BEI TAHUN 2014-2016

Riset Akuntansi dan Keuangan Indonesia, 2018
This study aimed to analyze and obtain empirical evidence about the effect of pentagon fraud elements (pressure, opportunity, rationalization, competence, and arrogance) on detected fraudulent financial reporting.
Erma Setiawati, Ratih Mar Baningrum
doaj   +1 more source

Investigating the Impact of Corporate Governance Mechanisms on Financial Statements Fraud of the Listed Companies in Tehran Stock Exchange [PDF]

Journal of Asset Management and Financing, 2018
Corporate governance plays an important role in ensuring the quality of the financial reporting process. Many of recent corporate failures have been attributed to poor governance, which is manifested in fraudulent financial reporting and earnings ...
Shokrollah Khajavi, Mehrdad Ebrahimi
doaj   +1 more source

The Moderating Effect of Audit Committee Member Characteristics on the Relationship between Fraudulent Financial Reporting and Sustainability Reporting [PDF]

پژوهش‌های تجربی حسابداری
The audit committee, as a cornerstone of corporate governance, significantly influences organizational decision-making. This study examines the moderating effect of audit committee member characteristics—gender diversity, size, and independence—on the ...
Gholamhossein Mahdavi, Maryam Hasili
doaj   +1 more source

Managerial ability, Political Connections and Fraudulent Financial Reporting [PDF]

بررسی‌های حسابداری و حسابرسی, 2019
Objective: Manager's efficiency in using corporate resources is reflected in the information presented in the financial statements.  Manager's ability can reduce fraudulent financial reporting by fulfilling stakeholders expectations and improving firm's ...
Javad Rezazadeh, Abdullah Mohammadi
doaj   +1 more source

The Effect of CFO Demographics on Fraudulent Financial Reporting

Jurnal Akuntansi, 2020
This study aims to examine the effect of CFO demographics on financial statement fraud. The results contribute to companies for increasing CEO and CFO elections and corporate governance designed to prevent illegal actions. The sample in this study was manufacturing companies listed on the Indonesia Stock Exchange in 2016-2018 with 308 data and ...
openaire   +3 more sources

The Analysis of Fraudulent Financial Reporting Determinant through Fraud Pentagon Approach

Jurnal Dinamika Akuntansi, 2017
The purpose of this study was to analyze the prediction of fraudulent financial reporting with the perspective of pentagon fraud. Pentagon fraud theory is the development of the theories of fraud triangle and fraud diamond. The Pentagon fraud theory adds
Siska Apriliana, Linda Agustina
doaj   +1 more source

Fraudulent financial reporting and related party transactions

International Journal of Research in Business and Social Science (2147- 4478), 2023
The study assessed the possibility of accounting fraud among Zambian listed companies with a focus on the mining sector and the relationship between related party transactions (RPTs) and financial statement manipulation (FSM). The financial statements (2012 to 2020) of listed companies were analysed to detect accounting fraud using the M-score and the ...
openaire   +1 more source