Results 61 to 70 of about 3,233 (158)

Internal Control Disclosure, Ethics Disclosure and Earnings Management as Signal to Detect Fraudulent Financial Reporting [PDF]

International Journal of Management, Accounting and Economics, 2018
The information asymmetry between management and owners raises an opportunistic attitude of management to attach importance to its own interests. In this case, investors need additional information in addition to financial statements as a signal that can
Mukhlasin Mukhlasin, Nur Anissa
doaj  

PENGARUH FRAUD DIAMOND TERHADAP FRAUDULENT FINANCIAL REPORTING

Keunis
The 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, Erma Setiawati, Diana Puspitasari, Nurlita Arum S   +3 more
doaj   +1 more source

New fraud diamond theory: Why people commit fraudulent financial statements?

Jurnal Akuntansi dan Auditing Indonesia
This study examines the determinants of fraudulent financial statements in Indonesia’s non-bank financial industry by integrating the New Fraud Diamond Theory with Agency Theory.
Arief Rahman, Jenneka Ika Sarundayang
doaj   +1 more source

Fraud diamond and fraudulent financial reporting in the Nigerian banking industry

SSRN Electronic Journal
The study investigated the relationship between fraud diamonds and fraudulent financial reporting (FFR) in the Nigerian banking industry. The study's three specific objectives are to determine the relationship between financial target and FFR, the relationship between external pressure and FFR, and the relationship between opportunity and FFR.
Friday Ojeaburu, Kingsley G. Kalagbor, Cletus O. Akenbor   +2 more
openaire   +1 more source

The Effect of Financial Targets and Audit Committee on Fraudulent Financial Reporting at PT. Pertamina

Danadyaksa
This study investigates the influence of financial targets and the audit committee's structure on the likelihood of fraudulent financial reporting, using PT Pertamina (Persero), a major Indonesian state-owned enterprise (SOE), as a case study.
Gia Nurfadilah, Moh. Yudi Mahadianto
doaj   +1 more source

Fraudulent Financial Reporting: An Examination of Financial Stability, Financial Targets, and External Pressure

Amsir Management Journal
This study addresses fraudulent financial reporting as a critical issue that threatens the integrity of financial information and undermines stakeholder trust in publicly listed companies. The objective of this research is to analyze the influence of financial stability, financial targets, and external pressure on the likelihood of fraudulent financial
Muhammad Abbas, Muhammad Khaidir Ilyas
openaire   +1 more source

Fraudulent financial reporting and the auditor's responsibility in the detection of fraud in the financial reporting

, 2019
Fraud has been a prominent problem throughout the last few decades and has shaken many companies (economically), or to the point of shutting down, for example Enron and Arthur Andersen. The acts were intentional acts committed by the perpetrators, therefore an error committed cannot considered as fraud.
openaire   +1 more source

Research on a financial fraud identification model by fusing a convolutional neural network. [PDF]

PLoS One
Lu H, Zhu S, Zhang Y, Lv R.
europepmc   +1 more source

Recruitment and Retention of Rural-Dwelling Young Adults into a Digital Healthy Eating Intervention: Lessons Learned from a Randomized Controlled Trial of the <i>Veg4Me</i> Study. [PDF]

Nutrients
Livingstone KM, Partridge SR, Rawstorn JC, Dullaghan KM, Zhang Y, Godrich SL, McNaughton SA, Hendrie GA, Blekkenhorst LC, Maddison R, Mathers JC, Alston L.   +11 more
europepmc   +1 more source

Imposter Participants in Online Nursing Research: Prevalence, Red Flags, and Risk Mitigation Strategies. [PDF]

Nurs Rep
Gray RJ, Higgins N, Yobas P, Stievano A, Bressington D.   +4 more
europepmc   +1 more source