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Can boards of directors in large companies effectively prevent fraud?
Jurnal Akademi AkuntansiPurpose: The aim to test the impact of the characteristics of board of directors in reducing and preventing the possibility of financial statement fraud with firm size as variable moderating.
Meiliana, Nelson Ng, Sheila Septiany
doaj +1 more source
PENGARUH FRAUD TRIANGLE TERHADAP PENDETEKSIAN FRAUDULENT FINANCIAL STATEMENT (Studi Empiris pada Perusahaan Asuransi yang Terdaftar di Bursa Efek Indonesia) [PDF]
, 2021 Abstrak Nadya Dwi Safitry/222017106/2021/ Pengaruh Fraud Triangle Terhadap Pendeteksian Fraudulent Financial Statement (Perusahaan Asuransi Yang Terdaftar Di Bursa Efek Indonesia) Rumusan masalah dalam penelitian ini adalah bagaimana pengaruh ...
NADYA DWI SAFITRY, NIM.222017106
core
A panel data analysis of the effect of audit quality on financial statement fraud [PDF]
AJAR (Asian Journal of Accounting Research)Purpose – Financial statement fraud has become a global concern, and auditors are increasingly focused on identifying and investigating it. Auditors may play a crucial role in investigating and reducing financial statement fraud, and this is particularly
Maryam Yousefi Nejad +2 more
doaj +1 more source
INFLUENCE OF FRAUD PENTAGON IN DETECTING FRAUDULENT FINANCIAL STATEMENTS
JOURNAL OF BUSINESS STUDIES AND MANGEMENT REVIEWThis study aims to examine the elements of the Fraud Pentagon proxied by five variables consisting of Pressure (External Pressure), Opportunity (Ineffective Monitoring), Rationalization (Change in Auditor), Ability (Change in Directors), and Arrogance (Frequent Number of CEO's Pictures) which are hypothesized to affect Financial Statement Fraud.
Ananda, Ocha +3 more
openaire +2 more sources
PERSEPSI MAHASISWA AKUNTANSI UNIVERSITAS BINA NUSANTARA TERHADAP FRAUDULENT FINANCIAL STATEMENT [PDF]
, 2011 PERSEPSI MAHASISWA AKUNTANSI UNIVERSITAS BINA NUSANTARA TERHADAP FRAUDULENT FINANCIAL STATEMENT - Persepsi mahasiswa akuntansi, Fraudulent Financial Statement, Fraud ...
YENI, YENI
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Australian Journal of Social Issues, EarlyView.ABSTRACT People impacted by alcohol and other drugs (AOD) are supported across a range of health and social service settings, often by workers in generalist roles who may not have specialist training. Vocational education and training (VET) plays a key role in equipping AOD workers with the knowledge and skills required for practice, yet there is no ...
Kirrilly Thompson +6 more
wiley +1 more source
FRAUD HEXAGON THEORY ON FRAUDULENT FINANCIAL REPORTING IN TECHNOLOGY SECTOR COMPANIES [PDF]
The study's goal is to investigate the effects of the fraud hexagon, which consists of pressure, opportunity, rationalization, capability, arrogance, and collusion, on financial statement fraud as measured by the F-score model in public sector technology
Tiswiyanti, Wiwik +2 more
core +1 more source
Australian Journal of Social Issues, EarlyView.ABSTRACT Nations manufacture non‐belonging of temporary migrants through policy frameworks that produce exclusion. This precarity maximises the economic benefit of temporary migrant labour by minimising their political, social and legal rights. In this paper, we examine how non‐belonging targeting Working Holiday Makers (WHMs) is manufactured in ...
Donna James, Alanna Kamp
wiley +1 more source
Fraud Hexagon: Detection of Fraud of Financial Report in State-owned Enterprises in Indonesia
Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara, 2023 This study aims to identify the potential for fraudulent financial reporting using the Fraud Hexagon approach with pressure, capability, collusion, opportunity, rationalization, and ego indicators.
Sudrajat Sudrajat +2 more
doaj +1 more source
Evaluating the Role of Earnings Management in Identifying Fraudulent Financial Statements in Companies Listed in Tehran Stock Exchange [PDF]
Journal of Asset Management and Financing, 2020 Objective: Financial statements are of substantial significance to investors and other players in financial markets. Yet, these statements are sometimes misinforming and misleading. Thus, a potentially intricate issue for financial decision-makers is the
Hossein Alikhani Dehaghi +2 more
doaj +1 more source