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The Effect of CFO Demographics on Fraudulent Financial Reporting
Jurnal Akuntansi, 2020 This study aims to examine the effect of CFO demographics on financial statement fraud. The results contribute to companies for increasing CEO and CFO elections and corporate governance designed to prevent illegal actions.
Yulia Frischanita, Yustrida Bernawati
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The Effect of Fraud Diamond on Financial Statements of Insurance Companies in Indonesia
Journal of Management and Business Review, 2023 The Jiwasraya corruption scandal and related cases revealed significant financial distress, opportunities for fraud, rationalization of actions, and the ability to manipulate financial statements, emphasizing the importance of research and awareness in ...
Novy Silvia Dewi +1 more
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Impact of IFRS (9) on the size of loan loss provisions: An applied study on Jordanian commercial banks during 2015-2019 [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.
Al-Sakini, Sa’ad A. +3 more
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Jurnal Akuntansi Kontemporer, 2020 This study aimed to analyze the factors that influence the tendency of fraudulent financial statement with analysis of the fraud triangle. The samples used by the company of property, real estate and building construction which listed at Indonesia Stock ...
Elysabet Christy Diandra Selano +2 more
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BAGAIMANA PANDANGAN FILSAFAT ETIKA TENTANG KECURANGAN LAPORAN KEUANGAN?
Jurnal Akuntansi Multiparadigma, 2023 Abstrak – Bagaimana Pandangan Filfasat Etika tentang Kecurangan Laporan Keuangan? Tujuan Utama – Penelitian ini bertujuan untuk menggali akar dan etika manusia dalam melakukan kecurangan laporan keuangan.
Henry Yusron Maulida +1 more
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The Similarities and Differences between Earnings Management and Fraud
Zeszyty Naukowe Uniwersytetu Ekonomicznego w Krakowie, 2021 Objective: The main objective of this article is to indicate differences between earnings management and fraud. Research Design & Methods: The research methods applied are based on a critical analysis of the literature on the subject, both in Polish and ...
Sylwia Czakowska
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The Scientific World Journal, 2014 As the fraudulent financial statement of an enterprise is increasingly serious with each passing day, establishing a valid forecasting fraudulent financial statement model of an enterprise has become an important question for academic research and ...
Suduan Chen +2 more
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FRAUND DIAMOND DALAM MENDETEKSI KECURANGAN LAPORAN KEUANGAN
I-Finance, 2018 Effect of Diamond Fraud in Financial Statement Fraud detection. This study aimed to get empirical evidence regarding the effectiveness of diamond fraud in detecting fraudulent financial statements.
Poppy Indriani
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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
Jurnal Akuntansi dan Audit Syariah, 2022 his study aimed to determine the effect of financial stability, external pressure and financial targets on fraudulent financial statements in manufacturing companies. This study uses the population of manufacturing companies listed on the Jakarta Islamic
Elit Eriyanti +3 more
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