Results 271 to 280 of about 82,410 (304)
Ambulance Taxis: The Impact of Regulation and Litigation on Health Care Fraud. [PDF]
J Polit EconEliason P +4 more
europepmc +1 more source
Does gambling preference level affect occupational fraud behavior?-Evidence from a survey study in China. [PDF]
Front PsycholHuang S, Chen Y, Li B.
europepmc +1 more source
Some of the next articles are maybe not open access.
Related searches:
Related searches:
Can financial ratios detect fraudulent financial reporting?
Managerial Auditing Journal, 2004Fraudulent financial reporting is a matter of grave social and economic concern. The Treadway Commission recommended that the Auditing Standards Board require the use of analytical procedures to improve the detection of fraudulent financial reporting.
Kathleen A. Kaminski +2 more
openaire +3 more sources
Corporate governance and fraudulent financial reporting
Journal of Financial Crime, 2021Purpose This study aims to trace the impact of corporate governance and its mechanisms in preventing companies from turning to fraudulent financial reporting. Design/methodology/approach For this purpose, using the systematic elimination pattern, the information of 187 listed companies on the Tehran Stock Exchange over six years from 2013 to 2019 ...
Vahab Rostami, Leyla Rezaei
openaire +1 more source
Detecting fraudulent financial reporting using financial ratio
Journal of Financial Reporting and Accounting, 2016Purpose 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 +1 more
openaire +1 more source
Fraudulent financial reporting motivations in emerging markets
Journal of Financial Crime, 2021Purpose The purpose of this paper is to study comparatively motivations for committing fraud in financial statements in two emerging markets including Iran and Iraq. Design/methodology/approach The research is a descriptive survey and statistical population consists of independent auditors.
Farqad Sallal +2 more
openaire +1 more source
CFO Intentions of Fraudulent Financial Reporting
AUDITING: A Journal of Practice & Theory, 2005This 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 through Financial Statement Analysis
Journal of Advanced Management Science, 2014Fraudulent financial reporting is a major concern for two primary regulators of Malaysia's capital market - the Securities Commission (SC) and Bursa Malaysia. Both authorities continue to refine the parameters that will ensure rigorous surveillance over public listed firms.
Hawariah Dalnial +3 more
openaire +1 more source
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 +2 more
openaire