Results 11 to 20 of about 4,661 (294)
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 ...
Zuraidah Mohd Sanusi
exaly +3 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 +2 more sources
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 +4 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 +2 more sources
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
core +4 more sources
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
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
The Effect of Fraud Pentagon on Fraudulent Financial Reporting [PDF]
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 +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
The role of financial distress and fraudulent financial reporting: A mediation effect testing [PDF]
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 +2 more sources