Results 21 to 30 of about 3,233 (158)
Tạp chí Khoa học Đại học Mở Thành phố Hồ Chí Minh - Kinh tế và Quản trị kinh doanh, 2020 This research 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 predict fraudulent financial reporting ...
Đinh Ngọc Tú +5 more
doaj +1 more source
Akuntansi dan Teknologi Informasi, 2023 The study aims to examine elements of the pentagon's fraud theory that can influence the occurrence of fraudulent financial reporting. The pressure variable is proxied by financial targets; the opportunity is proxied by the ineffectiveness of ...
Yuha Nadhirah Qintharah +1 more
doaj +1 more source
The Effect of Financial Ratios On Fraudulent Financial Reporting
COMSERVA : Jurnal Penelitian dan Pengabdian Masyarakat, 2022 This study aims to examine the effect of Financial Ratios on Financial Statement Fraud in Manufacturing Companies Listed on the IDX for the 2014-2019 period. The population of this study were 15 companies. The sampling method used was purposive sampling method in order to obtain 15 companies as research samples.
openaire +1 more source
Economies, 2022 The purpose of this study was to examine the potential for fraudulent financial reporting using the fraud hexagon theory factors such as stimulus (financial target, financial stability, and external pressure), capability (change in director), collusion ...
Tarmizi Achmad +4 more
doaj +1 more source
Journal of Economics, Business & Accountancy Ventura, 2015 This study investigates the determinants of fraudulent financial reporting in Indonesia and the responsibility of auditor for fraudulent financial reporting.
Sri Astuti +2 more
doaj +1 more source
A Comprehensive Pattern of Fraudulent Financial Reporting in Iran, Grounded Theory [PDF]
پژوهشهای تجربی حسابداری, 2016 This paper attempts to provide a comprehensive pattern of financial reporting fraud in cultural, economic and legal areas in Iran by combined qualitative research methods using Grounded Theory and Documents Analyses approaches.
سید حسین سجادی, Tohid Kazemi
doaj +1 more source
Fraud Hexagon pada Fraudulent Financial Reporting
AT-TAWASSUTH: Jurnal Ekonomi Islam, 2023 Tujuan peneilitian ini untuk mengalisis pengaruh fraud hexagon pada fraudulent financial reporting. Pengambilan sampel degan teknik purposive sampling melalui beberapa syarat. Terdapat 30 perusahaan non bank yang memenuhi syarat dan terdaftar di Indonesia Stock Exchange periode 2019-2022 sehingga ada 120 data yang dikumpulkan. Alat analisis menggunakan
Annisyah, Annisyah; Universitas Bengkulu +1 more
openaire +2 more sources
Examining the Relationship Between the Elements of the Fraud Hexagon and Fraudulent Financial Reporting [PDF]
Pizhūhish/hā-yi ḥisābdārī-i mālīThe present study seeks to identify the relationships between fraud hexagon elements of fraud and fraudulent financial reporting. In order to achieve this goal, data related to companies listed on the Tehran Stock Exchange during the years 2014 to 2019 ...
mohammadhosein setayesh +2 more
doaj +1 more source
Pengaruh Dimensi Fraud Hexagon terhadap Financial Statement Fraud
Jurnal Kajian Akuntansi, 2022 The purpose of this research is to analyze the influence of fraud factors of fraud hexagon (S.C.C.O.R.E) towards fraudulent financial statement. Fraudulent financial statement is measured by using Beneish M-Score Model.
Anitaria Siregar, Etty Murwaningsari
doaj +1 more source
The effect of applying COSO-ERM model on reducing fraudulent financial reporting of commercial banks in Jordan [PDF]
Banks and Bank Systems, 2018 This study aims to test the effect of applying the model of the Committee Sponsoring Organizations for enterprise risk management (COSO-ERM) on reducing fraudulent financial reporting in commercial banks operating in Jordan.
Abdul Aziz A. Abdul Rahman +1 more
doaj +1 more source