Results 11 to 20 of about 3,233 (158)
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
doaj +2 more sources
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
doaj +1 more source
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
doaj +2 more sources
Fraudulent financial reporting and the consequences for employees [PDF]
Journal of Accounting and Economics, 2019 We combine U.S. Census data with SEC enforcement actions to examine employees’ outcomes, such as wages and turnover, before, during, and after periods of fraudulent financial reporting. We find that fraud firms’ employees lose about 50% of cumulative annual wages, compared to a matched sample, and the separation rate is much higher after fraud periods.
Jung Ho Choi, Brandon Gipper
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The Effect of Fraud Pentagon on Fraudulent Financial Reporting
Integrated Journal of Business and Economics, 2021 The purpose of this research is to demonstrate and investigate the influence of the fraud pentagon on fraudulent financial reporting. A quantitative technique was applied in the investigation. This study makes use of secondary data and a purposive sampling technique.
Hanna Nihayah Fahira +2 more
openaire +2 more sources
Hexagon Fraud: Detection of Fraudulent Financial Reporting in State-Owned Enterprises Indonesia
Economies, 2022 This study aims to detect fraudulent financial reporting using hexagon fraud analysis, including seven factors: financial stability, external pressures, ineffective monitoring, auditor changes, change in director, arrogance, and collusion. The subject of
Tarmizi Achmad +2 more
doaj +1 more source
Factors that affect Fraudulent Financial Reporting
Media Bisnis, 2022 The objective of this research is to obtain empirical evidence of the influence of factors that can affect fraudulent financial reporting. Those factors are financial targets, financial stability, external pressure, institutional ownership, number of audit committee members, ineffective monitoring, nature of industry, external auditor quality, the ...
Kharissa Setiawan, Ita Trisnawati
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Earnings Management and Fraudulent Financial Reporting [PDF]
GATR Accounting and Finance Review, 2019 Objective – The objective of this research is to obtain empirical evidence about the effect of real earnings management that is proxied by abnormal Cash Flow from operating and discretionary expenses towards fraudulent financial reporting. Methodology/Technique – The objects in this research are companies listed on the Indonesian Stock Exchange (idx ...
Rosita Suryaningsih, Febryanti Simon
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Pentagon Fraud Analysis in Detecting Fraudulent Financial Reporting
Riset Akuntansi dan Keuangan Indonesia, 2021 The purpose of this study was to analyze the influence of fraud pentagon theory in detecting the fraudulent financial reporting. Fraud pentagon theory is the development of the previous fraud theory of fraud triangle and fraud diamond. This research uses
Eny Kusumawati +2 more
doaj +1 more source
The role of financial distress and fraudulent financial reporting: A mediation effect testing
Journal of Accounting and Investment, 2023 Research aims: This study examines the determinants of fraudulent financial reporting with financial distress as an intervening agent. Design/Methodology/Approach: The banking companies listed on the Indonesia Stock Exchange (IDX) between 2017 and 2020 ...
Reskino Reskino, Aditia Darma
doaj +1 more source