Results 21 to 30 of about 3,273,203 (243)
The role of financial distress and fraudulent financial reporting: A mediation effect testing
Journal of Accounting and Investment, 2023 Research aims: This study examines the determinants of fraudulent financial reporting with financial distress as an intervening agent. Design/Methodology/Approach: The banking companies listed on the Indonesia Stock Exchange (IDX) between 2017 and 2020 ...
Reskino Reskino, Aditia Darma
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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
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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
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A Proposed Frame work for External Auditor using of Root Cause Analysis in Fraud Detection and Analysis [PDF]
مجلة الشروق للعلوم التجاريةfraud problem covering 2,110 cases from 133 countries causes losses of $billion with average loss per case $1,783,00.The research objective is to provide a proposed model for External auditor using of root cause analysis in fraud detection and analysis ...
خالد عبد العليم +2 more
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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
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Pengaruh Fraud Pentagon Terhadap Fraudulent Financial Reporting [PDF]
, 2022 Fraudulent financial reporting is an act of fraud by intentionally conduct misstatement(s) of financial statements in order to deceive its users. As one of the goals of the state-owned enterprises (SOE) is to make profits, sometimes the management is ...
Apriwenni, Prima, Putri, Janice
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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
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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
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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
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The analysis of the factor that causes fraudulent financial reporting with fraud diamond
Jurnal Akuntansi dan Auditing Indonesia, 2019 The purpose of this study is to obtain empirical evidence of the influence of the elements of fraud diamond namely: pressure, opportunity, rationalization, and capability on fraudulent financial reporting.
Ni Komang Astri Yulistyawati +2 more
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