Results 41 to 50 of about 4,082 (262)

Fraud pentagon elements in detecting fraudulent financial statement

Linguistics and Culture Review, 2022
Public companies that are supposed to provide transparent and accountable information to outside parties, sometimes still hide facts and information that have a bad influence on their company's reputation. Public companies in Indonesia in carrying out their business activities have been specifically regulated and supervised by an independent ...
Kadek Fitri Andriani, Ketut Budiartha, Maria Mediatrix Ratna Sari, Anak Agung Gde Putu Widanaputra   +3 more
openaire   +2 more sources

Predicting Fraudulent Financial Statements with Machine Learning Techniques

, 2006
This paper explores the effectiveness of machine learning techniques in detecting firms that issue fraudulent financial statements (FFS) and deals with the identification of factors associated to FFS. To this end, a number of experiments have been conducted using representative learning algorithms, which were trained using a data set of 164 fraud and ...
Sotiris B. Kotsiantis, Euaggelos Koumanakos, Dimitris Tzelepis, Vasilis Tampakas   +3 more
openaire   +3 more sources

Can boards of directors in large companies effectively prevent fraud?

Jurnal Akademi Akuntansi
Purpose: 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 Hexagon Model Terhadap Fraudulent Laporan Keuangan pada Perusahaan Sub Sektor Makanan dan Minuman yang Terdaftar di BEI Tahun 2016-2019

Jurnal Akuntansi, 2021
This study aims to determine the effect of the fraud hexagon model, namely pressure (stimulus) which is proxied by financial targets and financial stability, capabilities that are proxied by changes in directors, opportunities proxied by ineffective ...
Samuel Gevanry Sagala, Valentine Siagian
doaj   +1 more source

INFLUENCE OF FRAUD PENTAGON IN DETECTING FRAUDULENT FINANCIAL STATEMENTS

JOURNAL OF BUSINESS STUDIES AND MANGEMENT REVIEW
This 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, Rahayu, Sri, Yustien, Reni, Dewi, Erwita   +3 more
openaire   +2 more sources

Corporate Governance in Detecting Lack of Financial Report

Jurnal Dinamika Manajemen, 2017
Fraudulent financial statements begins with the act of manipulating the financial statements for personal gain. Efforts to fulfill obligations on the rights of stakeholders make corporate governance play an important role in minimizing the occurrence of ...
Syamsudin Syamsudin, Imronudin Imronudin, Sasongko Tri Utomo, Aflit Nuryulia Praswati   +3 more
doaj   +1 more source

On the Prospects for African Philosophy in Australia

Australian Journal of Social Issues, EarlyView.
ABSTRACT This paper grapples with the situation of people of African descent in Australia by working through the constitution of the body of academic philosophy in the country. It contends with the parochialism of the Australian philosophical community and the prospects for the cultivation of greater pluralism. Taking African philosophy as one possible
Bryan Mukandi
wiley   +1 more source

Embedding Chemistry and Pharmacy Into Sustainability

Angewandte Chemie International Edition, EarlyView.
Chemistry and pharmacy provide products and processes that are indispensable for our high living standard. To understand their relationship with sustainability is important to allow them to contribute to sustainability in a sustainable manner. An integrated overview of green, circular, and sustainable chemistry and pharmacy is given and how they have t
Klaus Kümmerer
wiley   +1 more source

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, Ahmed Sarwar Khan, Jaizah Othman   +2 more
doaj   +1 more source

Powerful transformations: The experiences of higher education teaching staff who were first‐generation university students

British Educational Research Journal, EarlyView.
Abstract Historically, a university education has been seen primarily as a route for the middle classes to achieve professional qualifications while structural barriers have served to restrict entry to individuals from particular demographics. First‐generation students (FGS), often with low socio‐economic backgrounds, face multiple barriers to Higher ...
Helen Williams, Ellen‐Alyssa Gambles
wiley   +1 more source