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THE ROLE OF AUDIT COMMITTEE IN FRAUDULENT FINANCIAL REPORTING
Proceedings of Economics Business Innovation & CreativityThis study aims to analyze the direct effects of external pressure, effective monitoring, changes in auditors, changes in directors, and CEO picture on fraudulent financial reporting, as well as investigate the role of the audit committee as a moderating variable.
Agra Swastyayana, Prasada +3 more
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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
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Fraud Triangle and Fraudulent Financial Reports: A Review
Greener Journal of Economics and AccountancyFraudulent financial reporting poses a significant threat to the integrity of the trust of stakeholders in businesses and the fraud triangle highlights key elements that contribute to the occurrence of fraud in a firm. This paper reviews extant literature on fraud triangle and fraudulent financial reports of firms.
Bibian Mwuese Suswam, Ofili Ugwudioha
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The Spillover Effect of Fraudulent Financial Reporting on Peer Firms’ Investments
SSRN Electronic Journal, 2013We investigate how high-profile accounting frauds affect peer firms’ investment. We document that peers react to the fraudulent reports by increasing investment during fraud periods. We show that this finding is not driven by frauds that have a higher ex ante likelihood of detection or by an association between fraud and investment booms.
Anne Beatty, Scott Liao, Jeff Jiewei Yu
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Can Financial Ratios Detect Fraudulent Financial Reporting?
Proceedings of the 2nd Universitas Kuningan International Conference on System, Engineering, and Technology, UNISET 2021, 2 December 2021, Kuningan, West Java, Indonesia, 2022Enggar Arum, Ilham Wahyudi, Widya Wendry
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A Framework for Identifying (and Avoiding) Fraudulent Financial Reporting*
Accounting Perspectives, 2008ABSTRACTThis commentary analyzes the relationship of fraud risk assessments to other risk assessments by auditors. The Public Company Accounting Oversight Board notes that this is a problem area of current practice. Effective detection of fraudulent financial reporting requires an integrative accounting/auditing conceptual framework.
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Company Characteristics and the Tendency of Fraudulent Financial Reporting
2022Company will always try to satisfy the expectation of their shareholders, even if the business conditions are not favorable. This will influence the company decisions, and one of them is decision about financial reports. Financial reports are important because it’s one of the tools that investor use to measure the company they invest. There are several
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The relationship between knowledge-based economy and fraudulent financial reporting
Journal of Facilities Management, 2023exaly