Results 71 to 80 of about 4,082 (262)

The Impact Of Auditor Quality, Financial Stability, And Financial Target For Fraudulent Financial Statement

, 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
openaire   +1 more source

THE EFFECT OF FINANCIAL STABILITY, NATURE OF INDUSTRY AND TOTAL ACCRUAL ON FRAUDULENT FINANCIAL STATEMENTS

MARGINAL JOURNAL OF MANAGEMENT ACCOUNTING GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES, 2023
This study aimed to investigate the impact of Financial Stability (ACHANGE), Nature of Industry (REC), and Total Accruals (TATA) on fraudulent financial statements, using the Modified Jones model as a proxy. The study used the documentation method to collect data from 55 industry companies listed on the Indonesia Stock Exchange in 2020.
Farhan Habib Aprian, Achmad Fauzi, null Mardi   +2 more
openaire   +1 more source

Nonlinear permuted Granger causality

Canadian Journal of Statistics, EarlyView.
Abstract Granger causality is an established, contentious method that seeks causal temporal connections via association and precedence. While not true causal inference, it assists in mapping networks of information flow that may warrant further study.
Noah D. Gade, Jordan Rodu
wiley   +1 more source

THE ROLE OF ISLAMIC CORPORATE GOVERNANCE, SHARIA SUPERVISORY BOARD, AND ISLAMIC SOCIAL RESPONSIBILITY IN COUNTERING FRAUDULENT FINANCIAL REPORTING

Finansia
Fraudulent financial reporting occurs in Islamic companies, specifically Indonesian Islamic banks, which are well-developed and uphold religious values. Despite this commitment, fraud still occurs in Islamic banking institutions.
Media Kusumawardani, Achmad Soediro, Fardinant Adhitama, Vivi Usmayanti   +3 more
doaj   +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

Fraud Hexagon Sebagai Pendeteksi Fraudulent Financial Statement

AKUNTANSI 45, 2023
Artikel ini adalah artikel konseptual mengenai pendeteksian adanya kecurangan dalam laporan keuangan dimana menggunakan teori fraud hexagon. Tujuan dari penulisan ini yaitu memberikan konsep tentang fraud hexagon yang bisa diaplikasikan dalam mendeteksi kecurangan laporan keuangan dengan beberapa elemen di dalamnya. Konsep ini dibuat menggunakan metode
openaire   +1 more source

Firm‐Level Tournament Incentives and Social Decoupling: Evidence From the United States

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study investigates whether tournament‐based executive incentives exacerbate social decoupling. Using 4468 firm‐year observations from S&P 500 firms between 2010 and 2022, we find that stronger tournament incentives are associated with higher levels of social decoupling. This association is stronger in firms without ESG‐linked compensation,
Mohamed Khalifa, Ahmed Aboud, Soad Kh. Ali   +2 more
wiley   +1 more source

Self‐Reported Versus Objectively Logged Social Media Use: Implications for Measurement in Eating Disorder Research

International Journal of Eating Disorders, EarlyView.
ABSTRACT Objective Self‐reported frequency measures of social media use (e.g., “How often do you use social media?”) are convenient, yet their criterion validity against objective behavioral data remains largely untested in eating disorder research. We compared self‐reports of TikTok use with objective data extracted from TikTok datafiles.
Scott Griffiths, Emma Halliwell, Harish Kannan, Ben Stone, Wesley Grey, Noa Brittain, Eden Shaveet, Emily Harris   +7 more
wiley   +1 more source

Practice adoption in MNCS: A multi‐level interactionist model of trait activation

Global Strategy Journal, EarlyView.
Abstract Research Summary Sharing knowledge through organizational practices is an important source of advantage for multinational corporations (MNCs). While prior research on practice adoption by subsidiaries of MNCs has identified several individual and organizational factors, this study examines their interplay in the context of HQ‐mandated ...
Sven Kunisch, Ulrich Leicht‐Deobald, Tomi Laamanen, Adrian Schulte Steinberg, Björn Ambos   +4 more
wiley   +1 more source

Fraudulent Financial Statements Detection in Indonesian Shariah Bank

Asian Journal of Economics, Business and Accounting, 2021
This study aims to detect fraudulent financial statements using the S.C.O.R.E. model in Indonesian Sharia Commercial Banks. This research uses quantitative research methods—hypothesis testing using a logistic regression analysis model. The research sample is 11 Shariah commercial banks registered with the Indonesian Financial Services Authority.
openaire   +3 more sources