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Examining the Relationship Between the Elements of the Fraud Hexagon and Fraudulent Financial Reporting [PDF]

Pizhūhish/hā-yi ḥisābdārī-i mālī
The present study seeks to identify the relationships between fraud hexagon elements of fraud and fraudulent financial reporting. In order to achieve this goal, data related to companies listed on the Tehran Stock Exchange during the years 2014 to 2019 ...
mohammadhosein setayesh, Marzieh Yousefinejad, mina sadeghi   +2 more
doaj   +1 more source

Pengaruh fraud pentagon terhadap fraudulent financial statement pada perusahaan pertambangan yang terdaftar di bursa efek indonesia (bei) periode tahun 2016-2020 [PDF]

, 2023
Tujuan penelitian ini adalah untuk menguji dan menganalisis pengaruh external pressure terhadap fraudulent financial statement. Untuk menguji dan menganalisis pengaruh financial stability terhadap fraudulent financial statement.
UMNIYAH, NOVI HANIFATUL
core  

How Does Carbon Offsetting Affect Firms' Emitting Behaviour? Global Evidence

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT In light of the growing emphasis on corporate carbon reduction efforts, this study investigates the effectiveness of carbon offsetting in curbing corporate pollution levels using a global sample of firms. The analysis indicates that carbon offsetting is positively associated with corporate carbon emissions.
Gbenga Adamolekun
wiley   +1 more source

Factors Influencing in the Fraudulent Financial Reporting

Jurnal Dinamika Akuntansi, 2018
Fraudulent practice in financial report has resulted in the decrease of reliablity in financial report, causing losses for investors and creditors. The population used in this study are all listed on the Indonesia Stock Exchange (BEI) throughout 2010 ...
Muhammad Burhanudin Arifin, Andrian Budi Prasetyo   +1 more
doaj   +1 more source

Digital Transformation: Are Traditional Auditors' Competencies Sufficient for Remote ISO 14001 Audits?

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This article explores how practitioners perceive the effects of digital transformation on ISO 14001 audits and on the competencies required to conduct them remotely. The study draws on 35 semi‐structured interviews with representatives of ISO‐14001‐certified organizations, external auditors, and consultants. While few studies have examined the
Nadjet Tebbal, Olivier Boiral, Alexander Yuriev   +2 more
wiley   +1 more source

After the Climate Assembly: A Mixed Methods Study on the Impacts of Participation on Political Attitudes and Climate Behaviours

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, Jayne Carrick, Stephen Elstub   +2 more
wiley   +1 more source

The Determinants of Financial Statement Fraud: Fraud Pentagon Perspective

Jurnal Akuntansi Aktual
Purpose: This study investigates the determinants of financial statement fraud from the perspectives of fraud pentagon theory. It is important to study the issue within the context of state-owned companies (BUMN) as stakeholders pay a lot of attention ...
Jannah Zahra Inayah, Anis Chariri
doaj   +1 more source

Fraudulent Financial Statements Detection in Indonesian Shariah Bank

Asian Journal of Economics, Business and Accounting, 2021
This study aims to detect fraudulent financial statements using the S.C.O.R.E. model in Indonesian Sharia Commercial Banks. This research uses quantitative research methods—hypothesis testing using a logistic regression analysis model. The research sample is 11 Shariah commercial banks registered with the Indonesian Financial Services Authority.
openaire   +3 more sources

PENGARUH KEPEMILIKAN MANAJERIAL, LEVERAGE DAN KUALITAS AUDIT TERHADAP FRAUDULENT FINANCIAL STATEMENT [PDF]

Penelitian ini bertujuan untuk menganalisis indikasi terjadinya kecurangan dalam laporan keuangan. Variabel independen yang digunakan untuk mengukur indikasi tersebut meliputi kepemilikan manajerial, leverage dan kualitas audit.
Fitri, Niswatul
core   +3 more sources

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, Paul K. Bergmann, Vladimira Čavojová, Jakub Šrol   +3 more
wiley   +1 more source