Results 11 to 20 of about 3,273,203 (243)
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
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Detecting fraudulent financial reporting: Heptagon fraud model [PDF]
The Indonesian Accounting ReviewThis study aims to examine the role of corporate governance mechanisms in detecting fraudulent financial reporting (FFR) based on the fraud heptagon model. Quantitative method is used to analyze secondary data obtained from annual reports of State-Owned
Imang Dapit Pamungkas, Soni Agus Irwandi
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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
Audit Committees and Financial Reporting Quality [PDF]
, 2013 This thesis examines the impact of audit committee characteristics on financial reporting quality in the context of a large sample of UK companies over the period 2007-2010.
Ghafran, Chaudhry
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Effective methods for detecting fraudulent financial reporting: practical insights from Big 4 auditors [PDF]
, 2023 Purpose Using a qualitative grounded theory approach, this study explores the methods experienced external auditors use to detect fraudulent financial reporting (FFR) during standard audits.
Omoteso, K., Kassem, R.
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Faktor-Faktor Yang Mempengaruhi Fraudulent Financial Reporting [PDF]
, 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.
Sari, Wulanda Maya, Irawati, Anik
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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 +1 more source
Fraudulent financial reporting in China: Evidence from corporate renaming
, 2022 Using a sample of listed Chinese companies during 2010–2019, we examine whether corporate renaming is associated with fraudulent financial reporting. We find that companies that change their corporate names without making underlying changes to business ...
Zhang, Yefeng, Yao, Troy, Zhang, Yuyu
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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
Tạp chí Khoa học Đại học Mở Thành phố Hồ Chí Minh - Kinh tế và Quản trị kinh doanh, 2020 This research 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 predict fraudulent financial reporting ...
Đinh Ngọc Tú +5 more
doaj +1 more source