Riset Akuntansi dan Keuangan Indonesia, 2018 This study aimed to analyze and obtain empirical evidence about the effect of pentagon fraud elements (pressure, opportunity, rationalization, competence, and arrogance) on detected fraudulent financial reporting.
Erma Setiawati, Ratih Mar Baningrum
doaj +1 more source
PENGUJIAN TEORI FRAUD PENTAGON DAN FRAUDULENT FINANCIAL REPORTING PADA JAKARTA ISLAMIC INDEX [PDF]
, 2018 Fraudulent financial reporting atau kecurangan pada laporan keuangan merupakan salah saji laporan keuangan dengan sengaja untuk menyesatkan pengguna laporan keuangan.
Andriani, Asih
core
Defrauding the Public Interest: A Critical Examination of Reengineered Audit Processes and the Likelihood of Detecting Fraud [PDF]
, 2002 In the past few years, most of the major international public accounting firms have reengineered their audit processes to improve the cost effectiveness of completing an audit and to focus on value-added services for clients.
Cullinan, Charles P., Sutton, Steve G.
core +2 more sources
International Journal of Eating Disorders, EarlyView.ABSTRACT Objective Recent growth of online research has been accompanied by an increase in reports of fraudulent participants, which can significantly comprise research validity. Drawing from our experience using Qualtrics with open recruitment, existing literature, and emerging studies in eating disorders (ED), we outline the risk and provide simple ...
Jamie‐Lee Pennesi +2 more
wiley +1 more source
The Moderating Effect of Audit Committee Member Characteristics on the Relationship between Fraudulent Financial Reporting and Sustainability Reporting [PDF]
پژوهشهای تجربی حسابداریThe audit committee, as a cornerstone of corporate governance, significantly influences organizational decision-making. This study examines the moderating effect of audit committee member characteristics—gender diversity, size, and independence—on the ...
Gholamhossein Mahdavi, Maryam Hasili
doaj +1 more source
KARAKTERISTIK KOMITE AUDIT, KUALITAS AUDITOR, DAN FRAUDULENT FINANCIAL REPORTING (Studi Empiris pada Perusahaan Non Keuangan yang Terdaftar di Bursa Efek Indonesia Tahun 2008 - 2012) [PDF]
, 2016 This study aims to obtain empirical evidence and to analyze the effect of audit committee characteristics such as independence, financial expertise, and amount of audit committee’s meetings and also external auditor’s quality on the likelihood of ...
CHARIRI, Anis, RAHMADHALINA, Cichi
core
For the Few, Not the Many: Tracing the Residualist and Compensatory Nature of British Energy Support
Environmental Policy and Governance, EarlyView.ABSTRACT Drawing on extensive documentary analysis, this article traces the evolution of British energy policy support since World War II. It analyses shifts in policy design through two interpretive lenses: eligibility (residualist vs. universalist) and function (compensatory vs. preventive).
T. M. Croon +4 more
wiley +1 more source
Investigating the Impact of Corporate Governance Mechanisms on Financial Statements Fraud of the Listed Companies in Tehran Stock Exchange [PDF]
Journal of Asset Management and Financing, 2018 Corporate governance plays an important role in ensuring the quality of the financial reporting process. Many of recent corporate failures have been attributed to poor governance, which is manifested in fraudulent financial reporting and earnings ...
Shokrollah Khajavi, Mehrdad Ebrahimi
doaj +1 more source
What Is Fraud and Who Is Responsible? [PDF]
, 2006 Research shows that fraudulent activity affecting the financial statements is more prevalent than ever despite the increased attention devoted to the prevention and detection of fraud by companies and professional accountants.
Akers, Michael D., Gissel, Jodi L.
core +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 +4 more
wiley +1 more source