Results 31 to 40 of about 3,273,203 (243)
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
New accounting ideology as the efforts of preventing the fraudulent financial reporting
The Indonesian Accounting Review, 2023 This study aims to conceptualize  a accounting ideology with a divinity ideology to prevent fraudulent financial reporting. This research is a non-mainstream research with a grounded theory method.
Nanang Shonhadji
doaj +1 more source
Corporate Fraudulent Financial Reporting In Europe And Global Response [PDF]
, 2005 Several global actions have been undertaken to respond to recent series of global corporate fraudulent financial reporting incidents, mostly in the U.S. and Europe.
Badawi, İbrahim M.
core +1 more source
Jurnal Akuntansi Indonesia, 2020 Every public company must implement corporate governance structure effectively to minimize cases of fraudulent financial reporting. This opinion is based on the many cases of fraud that occur in public companies whose effects are slowly undermining the ...
Retno Tri Handayani
doaj +1 more source
Riset Akuntansi dan Keuangan Indonesia, 2019 The purpose of this study was to analyze fraud risk factors on the implementation of fraudulent financial reporting, based on crown’s fraud pentagon theory. There are 8 variables in this study, which are thought to influence fraud. This research consists
Noer Sasongko +1 more
doaj +1 more source
Groupthink and Fraudulent Financial Reporting [PDF]
, 2010 Purpose and Methodology: The purpose of this study was to gain an understanding of groupthink and whether or not it impacts fraudulent financial reporting.
Hansell, David
core +1 more source
Fraud Hexagon: Detection of Fraud of Financial Report in State-owned Enterprises in Indonesia
Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara, 2023 This study aims to identify the potential for fraudulent financial reporting using the Fraud Hexagon approach with pressure, capability, collusion, opportunity, rationalization, and ego indicators.
Sudrajat Sudrajat +2 more
doaj +1 more source
Managerial ability and fraudulent financial reporting regard to the moderating effect of government affiliates corporate and auditor's class [PDF]
فصلنامه بورس اوراق بهادار, 2020 This research investigates the relationship Managerial ability and fraudulent financial reporting regard to the moderating effect of government affiliates corporate and auditor's class, using data from 105 listed companies in the period from 1387 to 1396.
meysam doaei, elham gohari
doaj +1 more source
FRAUD HEXAGON THEORY ON FRAUDULENT FINANCIAL REPORTING IN TECHNOLOGY SECTOR COMPANIES [PDF]
The study's goal is to investigate the effects of the fraud hexagon, which consists of pressure, opportunity, rationalization, capability, arrogance, and collusion, on financial statement fraud as measured by the F-score model in public sector technology
Tiswiyanti, Wiwik +2 more
core +1 more source
Fraudulent financial reporting through the lens of the fraud pentagon theory
Jurnal Akuntansi Aktual, 2021 Fraud causes trillions of rupiah in losses in the business world. With the fraud pentagon lens, this study aims to examine whether pressure, opportunity, rationalization, capability and arrogance affect fraudulent financial reporting.
Wiwit Rica Anggraini +1 more
doaj +1 more source