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A Study of the Role of Social and Professional Ties of Audit Committee with the Assessment of Firm Fraudulent Reporting [PDF]
بررسیهای حسابداری و حسابرسی, 2018 Objective: This research study the role of social and professional ties of audit committee in assessment of the firm fraudulent reporting. Methods: The study is an applied-type survey.
Hossein Fakhari +2 more
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Fraudulent financial reporting and related party transactions
International Journal of Research in Business and Social Science (2147- 4478), 2023 The study assessed the possibility of accounting fraud among Zambian listed companies with a focus on the mining sector and the relationship between related party transactions (RPTs) and financial statement manipulation (FSM). The financial statements (2012 to 2020) of listed companies were analysed to detect accounting fraud using the M-score and the ...
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Gusau Journal of Accounting and Finance, 2021 The study examines the Interactive Effect of Audit Firm and Audit Committee Mediated by Audit Process on Fraudulent Financial Reporting Risks of Listed Firms in Nigeria. The population of staff working in audit firms in Nigeria is unknown.
Kabiru Sani Aminu +3 more
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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
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Jurnal Akuntansi dan Keuangan Indonesia, 2011 This research adopts the theory of planned behavior. The purpose of this research is to examine the effects of attitude toward behavior, subjective norms, and perceived behavioral control on the manager’s intention to commit fraudulent financial ...
Novita Wening Tyas Respati
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Fraud Hexagon: Deteksi Fraudulent Financial Report
Akuisisi : Jurnal AkuntansiTujuan penelitian ini adalah untuk melihat pengaruh fraud hexagon yang di proksikan dengan financial target, financial stability, external pressure, ineffective monitoring, change in auditor, change of director, ego/arrogance, collusion terhadap kecurangan laporan keuangan. Kecurangan laporan keuangan pada penelitian ini diukur dengan F-Score. Populasi
Johan Setiawan, Sugi Suhartono
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FRAUDULENT FINANCIAL REPORTING: A PENTAGON FRAUD ANALYSIS
Jurnal Ilmiah Ekonomi Dan Bisnis, 2019 Financial statements describe the company's financial condition. There are many gaps in the financial reports that enable management to commit fraudulent financial reporting. This study purpose to analyze the pentagon fraud, namely the pressure that is proxied by the financial target, the opportunity that is proxied by the effectiveness of monitoring ...
Satria tri Nanda +2 more
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DO DIRECTORS AND TAX AGRESSIVENESS AFFECT FRAUDULENT FINANCIAL REPORTING?
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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THE METHOD OF BEHAVIOUR DETECTION ON MORAL HAZARD IN FINANCIAL STATEMENT
Manajemen dan Bisnis, 2014 The purpose of this study is to detect fraud or moral hazard on the financial statements that prepared by the company. This research uses financial ratio analysis to detect financial fraud and moral hazard.
Fitri Ismiyanti
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Assets: Jurnal Akuntansi dan Pendidikan, 2018 Tujuan utama dari penelitian ini adalah untuk menganalisis rasio keuangan (yaitu leverage, profitabilitas, komposisi aset, likuiditas dan capital turnover) dalam mendeteksi kecurangan laporan keuangan.
Tyas Widyanti, Muhammad Nuryatno
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