Results 1 to 10 of about 4,284 (164)
Predicting fraudulent financial statement using cash flow shenanigans
Business: Theory and Practice, 2023 Detection of fraudulent financial stewardship in the cash flow section is an exciting thing and is rarely studied. This research empirically tests the discovery of fraudulent financial statements based on basic cash flow shenanigans.
Tarjo Tarjo +5 more
doaj +2 more sources
FRAUD PENTAGON THEORY FOR DETECTING FINANCIAL STATEMENT FRAUDULENT
Jurnal Riset Akuntansi Kontemporer, 2021 Cases of fraud from 2019 to 2020 in Indonesia involve companies of state-owned enterprises. This study aimed to analyze the factors that encourage financial statement fraudulent with analysis of fraud pentagon theory. This research analyzes the influence
Rif'atul Fitriyah, Santi Novita
doaj +3 more sources
Fraudulent Financial Statement: Evidence from Statement on Auditing Standard No. 99
Gadjah Mada International Journal of Business, 2009 The goals of this study are to empirically identify fraud risk factors and construct a model to predict the likelihood of financial statement frauds based on SAS No. 99.
Suyanto Suyanto
doaj +4 more sources
The Effects of Beneish’s M-Score Model and Financial Ratio Analyis on Fraudulent Financial Statement Indications [PDF]
E3S Web of Conferences, 2023 The aim of this research was to collect empirical evidence on the effects of Beneish’s M-Score Model that was calculated using the eight formulas that come with it and of financial ratio analysis based on the indicators financial leverage, profitability,
Lumadi Kezia Aviel +1 more
doaj +1 more source
Pengaruh Dimensi Fraud Hexagon terhadap Financial Statement Fraud
Jurnal Kajian Akuntansi, 2022 The purpose of this research is to analyze the influence of fraud factors of fraud hexagon (S.C.C.O.R.E) towards fraudulent financial statement. Fraudulent financial statement is measured by using Beneish M-Score Model.
Anitaria Siregar, Etty Murwaningsari
doaj +1 more source
FRAUDULENT FINANCIAL STATEMENTS IN MANUFACTURING COMPANIES
Jurnal Riset Akuntansi, 2022 Fraudulent financial statement has a bad impact on users of financial statements, especially for investors who provide funds to companies. Investors need to be observant in analyzing the company's financial statements. Therefore, it is necessary to know several factors that influence companies to commit fraudulent financial statements.
Iskandar, Deni +2 more
openaire +2 more sources
Jurnal Kajian Akuntansi, 2022 This study aims to examine the effect of management fraud tendencies as proxied by the fraud triangle dimensions (pressure, opportunity, rationalization) on fraudulent financial statements as proxied by earnings management, with good corporate governance
Reskino Reskino, Mulia Saba Bilkis
doaj +1 more source
An Overview of Instruments and Tools to Detect Fraudulent Financial Statements [PDF]
Universal Journal of Accounting and Finance, 2019 The great corporate frauds reported over the past twenty years have damaged and undermined the confidence of stakeholders, shareholders, investors, savers, and regulators. These facts have increased the focus on prevention and detection activities and tools.
Gabrielli Gianluca, Medioli Alice
openaire +2 more sources
International Research Journal of Business Studies, 2020 This study aims to develop prior empirical model research of factors influence toward fraudulent financial statement and determine some element of fraud triangle that are financial stability, Leverage , ineffective monitoring and one element of Good ...
Fenny Tjen +2 more
doaj +1 more source
Detecting fraudulent financial statements in pharmaceutical companies: Fraud pentagon theory perspective [PDF]
Accounting, 2021 A fraudulent financial statement is an issue that continues to be discussed as a form of deviation from corporate governance. Covid-19 pandemic has also demanded management to uphold the company's performance to have a good public image.
Ariyanto, Dodik +4 more
doaj +1 more source