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Exploring Fraudulent Financial Reporting with GHSOM

2009
The issue of fraudulent financial reporting has drawn much public as well as academic attention. However, most relevant researches focus on predicting financial distress or bankruptcy. Little emphasis has been placed on exploring the financial reporting fraud itself.
Rua-Huan Tsaih, Wanying Lin, Shin-Ying Huang   +2 more
openaire   +2 more sources

THE CONSEQUENCES OF FRAUDULENT FINANCIAL REPORTING [PDF]

The Annals of the "Stefan cel Mare" University of Suceava. Fascicle of The Faculty of Economics and Public Administration, 2011
Financial reporting frauds are a serious threat for the investor’s confidence in the financial information. The side effects of the financial frauds are affecting the integrity, quality and confidence in published financial reporting. Criminals who carry out such fraud, from management to employees, must understand that the interference of records is a
Mariana VLAD, Mihaela TULVINSCHI, Irina CHIRITA   +2 more
openaire  

CFO Intentions of Fraudulent Financial Reporting

AUDITING: A Journal of Practice & Theory, 2005
This study investigates factors indicating CFO intentions of fraudulent financial reporting. Structural equation modeling is used to analyze survey data obtained from 139 CFOs. We find that an extended reasoned action model fits the data well and explains CFO intentions to report fraudulently. More specifically, we find that CFOs of large companies are
Peter R. Gillett, Nancy Uddin
openaire   +1 more source

Detecting fraudulent financial reporting using financial ratio

Journal of Financial Reporting and Accounting, 2016
Purpose The main aim of this study is to analyse the financial ratio (i.e. financial leverage, profitability, asset composition, liquidity and capital turnover ratio) in detecting fraudulent financial reporting (FFR). Design/methodology/approach The logit model was used to identify firms that are related to FFR.
Emie Famieza Zainudin, Hafiza Aishah Hashim   +1 more
openaire   +1 more source

A Risk Perspective on Fraudulent Financial Reporting

SSRN Electronic Journal, 2005
This paper analyzes the relationship of fraud risk assessments to other risk assessments by auditors. The PCAOB (2005, 17) notes this is a problem area of current practice. The major findings are as follows. First, the study identifies the crucial role of benchmarks in forensic accounting to help differentiate between intentional and unintentional ...
openaire   +1 more source

Audit Firm Tenure and Fraudulent Financial Reporting

AUDITING: A Journal of Practice & Theory, 2004
The 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
openaire   +1 more source

The effect of environmental structures on fraudulent financial reporting

2021
Earnings management is defined as earnings manipulation by management to achieve a part of prejudiced expected earnings. This research evaluated the effect of environmental structures on fraudulent reporting of companies by anticipating causal relationships between the structures of business environment change, long-term executive perspective ...
Pakmaram, Asgar, Fereydouni, Mohammad, Rezaei, Nader, Abdi, Rasoul   +3 more
openaire   +1 more source

Fraudulent Financial Reporting: An Empirical Analysis in Malaysia

SSRN Electronic Journal, 2011
The 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, 2019
Objective – 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, Raisya Zenita, Neneng Salmiah   +2 more
openaire   +1 more source

The Impact of Insider Power on Fraudulent Financial Reporting

Journal of Management, 2004
This 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 ...
openaire   +1 more source