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Exploring Fraudulent Financial Reporting with GHSOM
2009The 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 +2 more
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Audit Firm Tenure and Fraudulent Financial Reporting
AUDITING: A Journal of Practice & Theory, 2004The 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
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Fraudulent Financial Reporting: A Fraud Pentagon Analysis
GATR Accounting and Finance Review, 2019Objective – 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 +2 more
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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 Risk Perspective on Fraudulent Financial Reporting
SSRN Electronic Journal, 2005This 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 ...
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Time to add screening for financial hardship as a quality measure?
Ca-A Cancer Journal for Clinicians, 2021Cathy J Bradley +2 more
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Navigating financial toxicity in patients with cancer: A multidisciplinary management approach
Ca-A Cancer Journal for Clinicians, 2022Grace Li Smith +2 more
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Corporate governance and fraudulent financial reporting
Journal of Financial Crime, 2022vahab Rostami
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