Results 131 to 140 of about 3,233 (158)
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Audit Firm Tenure and Fraudulent Financial Reporting
AUDITING: A Journal of Practice & Theory, 2004The Sarbanes-Oxley Act (2002) required the U.S. Comptroller General to study the potential effects of requiring mandatory audit firm rotation. The General Accounting Office (GAO) concludes in its recently released study of mandatory audit firm rotation that “mandatory audit firm rotation may not be the most efficient way to strengthen auditor ...
Joseph V. Carcello, Albert L. Nagy
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Unsupervised neural networks approach for understanding fraudulent financial reporting
Industrial Management and Data Systems, 2012PurposeCreditor reliance on accounting‐based numbers as a persistent and traditional standard to assess a firm's financial soundness and viability suggests that the integrity of financial statements is essential to credit decisions. The purpose of this paper is to provide an approach to explore fraudulent financial reporting (FFR) via growing ...
Rua-Huan Tsaih +2 more
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Fraudulent Financial Reporting: An Empirical Analysis in Malaysia
SSRN Electronic Journal, 2011The objective of this research is to investigate the fraud firms’ characteristics in two ways; 3 years prior and after, the fraud occurrences. The characteristics comprise of the firms’ audit committee size, audit committee independence, board’s size, independent directors, block holders, cash flows operating and long term debts.
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Fraudulent Financial Reporting: A Fraud Pentagon Analysis
GATR Accounting and Finance Review, 2019Objective – The massive and broad impact caused by fraud has made it widely discussed by researchers. Several theories have been developed to explain the cause of fraud. The most recent theory that attempts to explain fraud is pentagon fraud. This study attempts to explain the effect of pentagon fraud on the detection of financial statement fraud in ...
Satria Tri Nanda +2 more
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THE ROLE OF AUDIT COMMITTEE IN FRAUDULENT FINANCIAL REPORTING
Proceedings of Economics Business Innovation & CreativityThis study aims to analyze the direct effects of external pressure, effective monitoring, changes in auditors, changes in directors, and CEO picture on fraudulent financial reporting, as well as investigate the role of the audit committee as a moderating variable.
Agra Swastyayana, Prasada +3 more
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Fraud Triangle and Fraudulent Financial Reports: A Review
Greener Journal of Economics and AccountancyFraudulent financial reporting poses a significant threat to the integrity of the trust of stakeholders in businesses and the fraud triangle highlights key elements that contribute to the occurrence of fraud in a firm. This paper reviews extant literature on fraud triangle and fraudulent financial reports of firms.
Bibian Mwuese Suswam, Ofili Ugwudioha
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Detecting Fraudulent Financial Reporting through Financial Statement Analysis
Journal of Advanced Management Science, 2014Fraudulent financial reporting is a major concern for two primary regulators of Malaysia's capital market - the Securities Commission (SC) and Bursa Malaysia. Both authorities continue to refine the parameters that will ensure rigorous surveillance over public listed firms.
Hawariah Dalnial +3 more
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The Spillover Effect of Fraudulent Financial Reporting on Peer Firms’ Investments
SSRN Electronic Journal, 2013We investigate how high-profile accounting frauds affect peer firms’ investment. We document that peers react to the fraudulent reports by increasing investment during fraud periods. We show that this finding is not driven by frauds that have a higher ex ante likelihood of detection or by an association between fraud and investment booms.
Anne Beatty, Scott Liao, Jeff Jiewei Yu
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The Impact of Insider Power on Fraudulent Financial Reporting
Journal of Management, 2004This study examines the relationship between top management team duality and the decision to release false financial information. Using a matched sample of 103 firms that were convicted of issuing fraudulent financial statements in the period from 1992 to 1996, the results show that this form of illegal corporate behavior is more likely to occur when ...
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Can Financial Ratios Detect Fraudulent Financial Reporting?
Proceedings of the 2nd Universitas Kuningan International Conference on System, Engineering, and Technology, UNISET 2021, 2 December 2021, Kuningan, West Java, Indonesia, 2022Enggar Arum, Ilham Wahyudi, Widya Wendry
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