Results 71 to 80 of about 3,160,195 (300)
Future Business Journal, 2023 This study examines the relationship between board characteristics and the likelihood of fraud in financial statements in the Saudi stock exchange as one of the emerging markets.
Ibrahim El-Sayed Ebaid
doaj +1 more source
Majalah Ilmiah Bijak, 2021 Fraudulent Practices A is a problem that must be detected at the Earliest time, as an Effort to Protect Company'S assets and maintain the trust of stakeholders.
Shinta Gem Sari, Alif Akbar Subkhi
doaj +1 more source
CEO Managerial Ability and the Strategic Repetition of Climate Disclosures
Business Strategy and the Environment, EarlyView.ABSTRACT This study examines whether CEO managerial ability shapes the repetition of firms' climate‐related disclosures in mandatory 10‐K filings. Climate reporting is highly judgment based and central to firms' broader climate‐risk management strategies, yet little is known about why some firms repeatedly use similar climate narratives and others ...
Javad Rajabalizadeh
wiley +1 more source
THE EFFECT OF FRAUD TRIANGLE IN DETECTING FINANCIAL STATEMENT FRAUD
Jurnal Akuntansi, 2020 Financial statements are a form of a report presented by a company that shows the financial performance of the company. In many cases of financial report fraud committed by Public Accounting Firm, they beautify the financial statements so that many ...
Zakharia Sabatian, Francis M. Hutabarat
doaj +1 more source
Jurnal AKSI (Akuntansi dan Sistem Informasi), 2023 This research was conducted on manufacturing companies listed on the Indonesia Stock Exchange for the period 2018-2020. The purpose of this study was to determine how much influence Pressure, Opportunity, and Rationalization on Fraudulent Financial ...
Hani Fitria Rahmani, Lidya Oktalita
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DETECTING FRAUDULENT OF FINANCIAL STATEMENTS USING FRAUD S.C.O.R.E MODEL AND FINANCIAL DISTRESS
International Journal of Economics, Business and Accounting Research (IJEBAR), 2022 The problem of fraud in financial statements is a global problem that has crossed borders of time and country. This research was created to prevent fraud by detecting financial statements listed on the Indonesia Stock Exchange (IDX). The fraud detection tools used in this research are F-S.C.O.R.E and Financial Distress.
Andrew Andrew, Candy Candy, Robin Robin
openaire +1 more source
Kinerja Keuangan Terhadap Probabilitas Tindak Fraudulent Financial Statement [PDF]
Fraudulent Financial Statement (FFS) is an act of manipulating financial statements with the aim of making a company's financial condition look better than the actual condition.
Aminah, Aminah +2 more
core +1 more source
Eyes on the Ground: Can Institutional Investor Site Visits Discipline Corporate ESG Hypocrisy?
Business Strategy and the Environment, EarlyView.ABSTRACT This paper investigates whether institutional investor site visits serve as an effective external governance mechanism for curbing environmental, social and governance (ESG) hypocrisy. Using panel data on Chinese A‐share listed firms from 2012 to 2021, we find that site visits significantly reduce ESG hypocrisy by improving internal control ...
Lichun Zheng +4 more
wiley +1 more source
, 2017 This study analyzes the influence of financial stability, financial targets and the role of the quality of auditors against fraud measures financial statements. This study using purposive sampling and use of the 21 companies that commit fraud recorded in the financial statements of the Financial Services Authority and 21 companies did not commit fraud ...
Darmawan, Arif, Saragih, Sariati Oktoria
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PENGARUH FRAUD TRIANGLE TERHADAP TINGKAT RISIKO TERJADINYA FRAUDULENT FINANCIAL STATEMENT [PDF]
, 2017 Penelitian ini bertujuan untuk menguji pengaruh fraud triangle yang tertuang dalam SAS No. 99 dan ISA 240, terhadap tingkat risiko terjadinya fraudulent financial statement.
Veranita, Harenda
core