Results 11 to 20 of about 82,410 (304)
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
Citra Sukmadilaga +4 more
doaj +3 more sources
Risk Management practices and potential fraudulent financial reporting: evidence from Malaysia [PDF]
AJAR (Asian Journal of Accounting Research)Purpose – 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.
Marziana Madah Marzuki +4 more
doaj +3 more sources
Accountability in Financial Reporting: Detecting Fraudulent Firms
Procedia - Social and Behavioral Sciences, 2014 AbstractThis paper aims to investigate whether there are any significant differences between the means of financial ratios of fraudulent and non-fraudulent firms and to identify which financial ratio is significant to detect fraudulent reporting. The sample comprises of 65 fraudulent firms and 65 samples of non-fraudulent firms of Malaysian Public ...
Dalnial, Hawariah +3 more
openaire +3 more sources
Faktor-Faktor Yang Mempengaruhi Fraudulent Financial Reporting [PDF]
Akuntabilitas, 2021 This study aims to empirically prove the influence of financial stability, external pressure, and ineffective monitoring on fraudulent financial reporting. Financial stability was measured using a comparison of total assets. External pressure was measured using leverage.
Wulanda Maya Sari, Anik Irawati
openaire +1 more source
Jurnal Ilmiah Akuntansi dan Bisnis, 2021 This study examines triggers factors of the fraud triangle, core of all fraud auditing standards, for assessing the likelihood of fraudulent financial reporting.
Agoestina Mappadang +1 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
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
openaire +1 more source
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
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
openaire +1 more source