Results 71 to 80 of about 3,273,203 (243)
The Analysis of Fraudulent Financial Reporting Determinant through Fraud Pentagon Approach
Jurnal Dinamika Akuntansi, 2017 The purpose of this study was to analyze the prediction of fraudulent financial reporting with the perspective of pentagon fraud. Pentagon fraud theory is the development of the theories of fraud triangle and fraud diamond. The Pentagon fraud theory adds
Siska Apriliana, Linda Agustina
doaj +1 more source
Environmental Policy and Governance, EarlyView.ABSTRACT Climate assemblies are a novel method of public consultation in which quasi randomly selected citizens are brought together to learn about climate change, discuss with their fellow citizens, and recommend solutions to the commissioning body.
Patricia Mockler +2 more
wiley +1 more source
FRAUDULENT FINANCIAL REPORTING BY DISTRICT / MUNICIPAL GOVERNMENT IN INDONESIA1 [PDF]
, 2017 This research aims to analyze and obtain empirical evidence about the influence of fraud diamond (pressure, opportunity, rationalization, and capability) on fraudulent financial reporting in the public sector.
Indra Kusuma +5 more
core +1 more source
Everyone Knows It's a Hoax: The Role of Perceived Descriptive Norms in Conspiracy Beliefs
European Journal of Social Psychology, EarlyView.ABSTRACT People's belief in conspiracy theories is shaped by social influence processes. This contribution investigated these processes in six studies (total N = 2906) by examining the role of descriptive norms, that is, the perception that others endorse conspiracy theories.
Jan‐Willem van Prooijen +3 more
wiley +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
Earnings management and fraudulent financial reporting [PDF]
, 2019 Objective - The objective of this research is to obtain empirical evidence about the effect of real earnings management that is proxied by abnormal Cash Flow from operating and discretionary expenses towards fraudulent financial reporting.
Siti Nor Hidayah Binti Kamarulzaman
core +1 more source
Artificial intelligence and liquidation: Reality, destiny and fantasy
International Insolvency Review, EarlyView.Abstract Artificial intelligence (AI) is increasingly reshaping the administration of corporate liquidation. Beyond its established role in financial prediction and data analytics, AI is now assisting insolvency practitioners in identifying the onset of financial distress, managing creditor communications, tracing and valuing assets and enhancing ...
Kai Zhang, Jingchen Zhao
wiley +1 more source
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
doaj
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
doaj +1 more source
Report of the National Commission on Fraudulent Financial Reporting: exposure draft, April 1987 [PDF]
, 1987 https://egrove.olemiss.edu/aicpa_assoc/1504/thumbnail ...
National Commission on Fraudulent Financial Reporting (U.S.)
core +1 more source