ANALISIS ELEMEN-ELEMEN FRAUD PENTAGON SEBAGAI DETERMINAN FRAUDULENT FINANCIAL REPORTING
Keberlanjutan, 2018 This study aims to examine the influence of externalxpressure, institutionalownership, xfinancial stability, xquality of external auditor, xchange inxauditor, change in director and frequentxnumber of CEO’s picture on the fraudulent financial reporting
Khusnatul Zulfa, Amira Bayagub
doaj +3 more sources
DO DIRECTORS AND TAX AGRESSIVENESS AFFECT FRAUDULENT FINANCIAL REPORTING? [PDF]
Jurnal Akuntansi, 2019 Tax is an obligatory financial contribution that individuals or institutions, as taxpayers, owe to the state without any direct benefits. It is compulsory and is collected under the regulation of law. The present study aims to examine the effectiveness
wiralestari wiralestari
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Managerial Motivations in Fraudulent Financial Reporting According to Cumulative Perspective Theory [PDF]
بررسیهای حسابداری و حسابرسی, 2021 Objective: The purpose of this study is to answer the question of whether the four management attitudes toward risk, which is related to the Cumulative Prospect Theory, is effective in the occurrence of fraudulent financial reporting or not.
Ali Saghafi +1 more
doaj +1 more source
Influence of Political Connections on the Relationship between Management Ability and Fraudulent Financial Reporting [PDF]
مجله دانش حسابداری, 2020 Objective: The quality of firm management can have a significant effect on firm value, and can provide a basis for making proper economic decisions by preparing useful reports and publishing them in the capital market.
Mohammad Nazaripour +1 more
doaj +1 more source
Journal of Accounting and Investment, 2021 Research aims: This study aims to examine the influence of fraud pentagon concept on fraudulent financial reporting. Design/Methodology/Approach: This study’s population was manufacturing companies listed in Indonesia Stock Exchange and Malaysia Stock ...
Erni Suryandari Fathmaningrum +1 more
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PENGARUH FRAUD DIAMOND TERHADAP FRAUDULENT FINANCIAL REPORTING
KeunisThe objective of this study is to determine the influence of pressure (financial targets, financial stability, and external pressure), opportunities (industry characteristics and ineffective monitoring), opportunities (auditor turnover and ...
Agus Dwianto +3 more
doaj +3 more sources
Pengaruh Audit Internal dan Religiusitas Terhadap Kecurangan Pelaporan Keuangan
Jurnal Bisnis dan Kewirausahaan, 2022 Financial reporting fraud is the least common type of fraud, but causes the most significant median loss of USD 800,000. Given the magnitude of the impact of fraudulent financial reporting, academics need to understand the actions that can be used to ...
Lu'lu' Nafiati, Rintan Nuzul Ainy
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Effectiveness of Schwartz’s Motivational Values and Accounting Code of Ethics on Fraudulent Financial Reporting [PDF]
مطالعات تجربی حسابداری مالی, 2020 In response to recent cases involving materially misstated financial information arising from fraudulent financial reporting, stakeholder of entities and standard and regulated authority have increase their focus on strengthening effective factors on ...
Mona sadat Kaboli +3 more
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Fraudulent financial reporting and the consequences for employees [PDF]
Journal of Accounting and Economics, 2019 We combine U.S. Census data with SEC enforcement actions to examine employees’ outcomes, such as wages and turnover, before, during, and after periods of fraudulent financial reporting. We find that fraud firms’ employees lose about 50% of cumulative annual wages, compared to a matched sample, and the separation rate is much higher after fraud periods.
Jung Ho Choi, Brandon Gipper
openaire +1 more source
Effective methods for detecting fraudulent financial reporting: practical insights from Big 4 auditors [PDF]
, 2023 Purpose Using a qualitative grounded theory approach, this study explores the methods experienced external auditors use to detect fraudulent financial reporting (FFR) during standard audits.
Omoteso, K., Kassem, R.
core +1 more source