Results 21 to 30 of about 3,160,195 (300)
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
doaj +1 more source
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
doaj +1 more source
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
doaj +1 more source
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
doaj +1 more source
Pengaruh Fraud Diamond Terhadap Indikasi Kecurangan Laporan Keuangan
Jurnal Akuntansi dan Perpajakan, 2021 Fraud in financial statements is a problem that cannot be underestimated. From year to year, cases of fraud are always found. In this case, the role of the auditor profession is needed to detect the possibility of fraud as early as possible, so ...
Dimas Bagus Prakoso, Wahyu Setiyorini
doaj +1 more source
NLP Sentiment Analysis and Accounting Transparency: A New Era of Financial Record Keeping
Computers, 2023 Transparency in financial reporting is crucial for maintaining trust in financial markets, yet fraudulent financial statements remain challenging to detect and prevent.
Alessio Faccia +2 more
doaj +1 more source
Determinan Fraudulent Financial Statement Dalam Perspektif Fraud Pentagon Theory [PDF]
, 2021 This study aims to test empirically the determinants of fraudulent financial statement in the perspective of Crowe's fraud pentagon theory in companies that implemented ASEAN Corporate Governance Scorecard in Indonesia.
Sukirman, Sukirman +3 more
core +1 more source
IS FRAUD PENTAGON EFFECTIVE IN DETECTING FRAUDULENT FINANCIAL STATEMENT IN CAMBODIA?
, 2021 This study was conductedito examine the ability of fraudiPentagon theory to detect fraudulent financial statement. The object of this research are companies that listed in Cambodia ...
Kho, Jefveny +4 more
core +1 more source
Threat of bankruptcy and the integrity of financial statement [PDF]
, 2016 Financial statement fraud involves the manipulation of financial accounts by overstating assets, sales and profit, understating liabilities and expenses.One of the causes of financial statement fraud is due to threat of bankruptcy.
Omar, Normah +2 more
core +1 more source
PENGARUH FRAUD HEXAGON TERHADAP FRAUDULENT FINANCIAL STATEMENT
JURNAL AKUNTANSI UNIVERSITAS JEMBER, 2023 ABSTRACTFraudulent financial statements are actions that are carried out in a planned manner that harm other parties by presenting incorrect financial information. This research aims to analyze the influence of the fraud hexagon theory, that measured with financial stability, external pressure, financial target, state owned enterprises, ineffective ...
Zumratul Meini, Neneng Sherly Maulina
openaire +1 more source