Results 71 to 80 of about 4,661 (294)

Deteksi Fraudulent Financial Reporting dengan Menggunakan Perspektif Teori Fraud Pentagon

, 2020
The purpose of this research is to examine the effect of fraud pentagon theory in explaining of fraudulent financial on Indonesian companies listed on the Indonesia Stock Exchange (IDX) for the period 2016-2018.
Jullani, Mukhzarudfa, Yudi
core   +2 more sources

On the defence of responsible human judgement in peer review

The Canadian Journal of Chemical Engineering, EarlyView.
Abstract Peer review is essential for scientific progress. When it works well, it combines expertise, fairness, proportionality, skepticism, generosity, and discretion. When it fails, it becomes a theatre for egotistical display, laziness, coercion, and, lately, reliance on artificial intelligence tools. Editors, reviewers, and authors must join forces
João B. P. Soares, Thomas A. Adams II
wiley   +1 more source

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, Hossein Rajabdorri, Amirreza Khanizalan   +2 more
doaj   +1 more source

THE IMPACT OF CORPORATE CULTURES AND FINANCIAL RATIOS ON THE FRAUDULENT FINANCIAL REPORTING

Jurnal Dinamika Akuntansi, 2017
<p>This study aims to examine and analyze financial statement fraud through financial ratios and corporate culture, case study of companies listed on the Indonesia Stock Exchange Year 2006-2010. The research was conducted at the companies included in the sanctions issued by Capital Markets Supervisory Board (Bapepam) in the period 2006-2010 for ...
Agung Prajanto, Ririh Dwi Pratiwi
openaire   +2 more sources

Firm‐Level Tournament Incentives and Social Decoupling: Evidence From the United States

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study investigates whether tournament‐based executive incentives exacerbate social decoupling. Using 4468 firm‐year observations from S&P 500 firms between 2010 and 2022, we find that stronger tournament incentives are associated with higher levels of social decoupling. This association is stronger in firms without ESG‐linked compensation,
Mohamed Khalifa, Ahmed Aboud, Soad Kh. Ali   +2 more
wiley   +1 more source

Self‐Reported Versus Objectively Logged Social Media Use: Implications for Measurement in Eating Disorder Research

International Journal of Eating Disorders, EarlyView.
ABSTRACT Objective Self‐reported frequency measures of social media use (e.g., “How often do you use social media?”) are convenient, yet their criterion validity against objective behavioral data remains largely untested in eating disorder research. We compared self‐reports of TikTok use with objective data extracted from TikTok datafiles.
Scott Griffiths, Emma Halliwell, Harish Kannan, Ben Stone, Wesley Grey, Noa Brittain, Eden Shaveet, Emily Harris   +7 more
wiley   +1 more source

SOCIAL CONSTRUCTION OF FINANCIAL REPORTING PRACTICE IN AN INDONESIAN INSURANCE COMPANY: JAVANESE CULTURE PERSPECTIVE [PDF]

, 2009
This study is a case study conducted in an Indonesian insurance company. The aim of the study is to understand the dynamics of financial reporting in the company.
CHARIRI, Anis
core  

Fraud Hexagon: Deteksi Fraudulent Financial Report

Akuisisi : Jurnal Akuntansi
Tujuan 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
openaire   +1 more source

Practice adoption in MNCS: A multi‐level interactionist model of trait activation

Global Strategy Journal, EarlyView.
Abstract Research Summary Sharing knowledge through organizational practices is an important source of advantage for multinational corporations (MNCs). While prior research on practice adoption by subsidiaries of MNCs has identified several individual and organizational factors, this study examines their interplay in the context of HQ‐mandated ...
Sven Kunisch, Ulrich Leicht‐Deobald, Tomi Laamanen, Adrian Schulte Steinberg, Björn Ambos   +4 more
wiley   +1 more source

PENGARUH FRAUD PENTAGON TERHADAP FRAUDULENT FINANCIAL REPORTING [PDF]

DIAN SEPTI NOVIANI. Pengaruh Tekanan Eksternal, Ketidakefektifan Pengasawan, Pergantian Auditor, Pergantian Direksi Dan Frekuensi Kemunculan Gambar CEO Terhadap Fraudulent Financial Reporting. Skripsi.
NOVIANI, DIAN SEPTI
core   +2 more sources