Results 51 to 60 of about 4,082 (262)

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, Nyoman Adhi Suryadnyana, Taufiq Supriadi   +2 more
doaj   +1 more source

Green Ambiguity Shapes Sustainable Investing

Business Strategy and the Environment, EarlyView.
ABSTRACT Green Exchange‐Traded Funds (ETFs) have experienced strong growth in recent years, reflecting increasing investor attention toward sustainability. However, these funds rely on a wide range of environmental metrics that are often weakly aligned, raising concerns about the meaning of greenness in sustainable investing.
Rita Laura D'Ecclesia, Giacomo Morelli, Kevyn Stefanelli   +2 more
wiley   +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, Naser Izadinia, Gholam Hosein Kiani   +2 more
doaj   +1 more source

THE INFLUENCE OF FRAUD PENTAGON ON FRAUDULENT FINANCIAL STATEMENTS

Bilancia : Jurnal Ilmiah Akuntansi
This research aims to determine the influence of Pentagon Fraud in the face of Fraudulent Financial Statements on Banking subsector companies that have registered on the IDX in the period 2019 to 2023. This research uses secondary data with a sampling technique in the form of purposive sampling.
Mimelientesa Irman, Dea' Stri Sugestih, Linda Hetri Suriyanti   +2 more
openaire   +1 more source

Fraud Diamond Model for Fraudulent Financial Statement Detection

International Journal of Recent Technology and Engineering (IJRTE), 2019
Many cases of fraud that occur and are revealed. something happened in the realm of employee fraud and fraud management. One of the frauds that causes substantial losses is fraudulent financial reporting. Fraudulent financial statement becomes one of the fraud schemes that growth simultaneously within the current years.
Bambang Leo Handoko*, null Natasya
openaire   +1 more source

Corporate ESG Greenwashing: Does Regulatory Proximity Matter?

Business Strategy and the Environment, EarlyView.
ABSTRACT Environmental, social, and governance (ESG) greenwashing undermines sustainable development, yet the influence of regulatory proximity on oversight is understudied. By introducing the “distance decay effect” from geoeconomics into ESG misconduct research and using a sample of Chinese listed firms from 2009 to 2022, this study reveals a ...
Weiqi Zhao, Zhichao Chen, Muhammad Nadeem, Guanghua Xu, Nader Atawnah   +4 more
wiley   +1 more source

Determinan Fraudulent Financial Statement: Peran Komite Audit Sebagai Pemoderasi

Kompartemen: Jurnal Ilmiah Akuntansi
The phenomenon of Fraudulent Financial Statement contributes the largest average loss in the world compared to other types of fraud and the involvement of property and real estate sector companies in Fraudulent Financial Statement scandal prompts ...
Putri Puspa Alkotdriyah, Harnovinsah Harnovinsah, Syahril Djaddang, JMV Mulyadi, Shanti Lysandra   +4 more
doaj   +1 more source

Corporate governance and financial statement fraud: Evidence on the moderating influence of financial distress [PDF]

Problems and Perspectives in Management
This study examines the impact of corporate governance on the probability of financial statement fraud and evaluates the moderating role of financial distress in this relationship.
Susmita Dian Indiraswari, Bambang Subroto, Rosidi Rosidi, Imam Subekti   +3 more
doaj   +1 more source

LITERATURE REVIEW: FRAUD AUDITING IN INDONESIA

International Journal of Innovative Technologies in Economy, 2023
Financial statement fraud or corruption is one of the most common types of fraud committed by company executives. Pressure, opportunity, rationalization, arrogance, and the ability to commit fraud are all factors that contribute to financial statement ...
Barnabas Tridig S., Santy Setiawan, Naomi Fani Riyanto   +2 more
doaj   +1 more source

Free Trade Zones and Corporate ESG: Evidence From a Quasi‐Natural Experiment in China

Business Strategy and the Environment, EarlyView.
ABSTRACT This study examines how China's Pilot Free Trade Zones (FTZs) influence corporate ESG performance. Using a staggered difference‐in‐differences model on Chinese listed firms from 2009 to 2024, we combine coarsened exact matching (CEM) and geography‐based instrumental variables to ensure robust identification.
Wen Li, Yinghan Zhao, Brian Lucey
wiley   +1 more source