Results 31 to 40 of about 4,661 (294)
Management’s Behavior towards Fraudulent Financial Reporting: Using a Modified Theory of Planned Behavior [PDF]
پژوهشهای تجربی حسابداری, 2021 This research applies the modified theory of planned behavior (MTPB) to corporate manager's decision-making and behavior related to detection of fraudulent financial reporting.
Mona Sadat Kaboli +2 more
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The Ability of Financial Ratios in Detecting Fradulent Financial Reporting: Logit Analysis [PDF]
مجله دانش حسابداری, 2012 Using logit analysis in cross section data, this paper examine the role of accounting data to develop a model for detecting factors associated with fraudulent financial reporting.
Mohammad Hossein Safarzadeh
doaj +1 more source
Faktor-Faktor Yang Mempengaruhi Fraudulent Financial Reporting [PDF]
, 2021 This study aims to empirically prove the influence of financial stability, external pressure, and ineffective monitoring on fraudulent financial reporting. Financial stability was measured using a comparison of total assets.
Sari, Wulanda Maya, Irawati, Anik
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Factors that affect Fraudulent Financial Reporting
Media Bisnis, 2022 The objective of this research is to obtain empirical evidence of the influence of factors that can affect fraudulent financial reporting. Those factors are financial targets, financial stability, external pressure, institutional ownership, number of audit committee members, ineffective monitoring, nature of industry, external auditor quality, the ...
Kharissa Setiawan, Ita Trisnawati
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Pentagon Fraud Analysis in Detecting Fraudulent Financial Reporting
Riset Akuntansi dan Keuangan Indonesia, 2021 The purpose of this study was to analyze the influence of fraud pentagon theory in detecting the fraudulent financial reporting. Fraud pentagon theory is the development of the previous fraud theory of fraud triangle and fraud diamond. This research uses
Eny Kusumawati +2 more
doaj +1 more source
Fraudulent financial reporting in China: Evidence from corporate renaming
, 2022 Using a sample of listed Chinese companies during 2010–2019, we examine whether corporate renaming is associated with fraudulent financial reporting. We find that companies that change their corporate names without making underlying changes to business ...
Zhang, Yefeng, Yao, Troy, Zhang, Yuyu
core +1 more source
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
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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
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.
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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
doaj +1 more source