Results 1 to 10 of about 111,511 (157)
Financial Stability, Leverage, Ineffective Monitoring, Independent Audit Committee, and the Fraudulent Financial Statement [PDF]
This study aims to develop prior empirical model research of factors influence toward fraudulent financial statement and determine some element of fraud triangle that are financial stability, Leverage , ineffective monitoring and one element of Good ...
Fenny Tjen +2 more
doaj +2 more sources
Ineffective corporate governance: busyness of internal board monitoring committees
We examine whether the voluntary formation of a Risk Committee (RC) compromises the effectiveness of other monitoring duties carried out by the board members. We argue that adding more monitoring committees increases the board’s internal busyness, which reduces the effectiveness of monitoring by the Audit Committee (AC).
Ahmed Alhadi
exaly +3 more sources
Abstract Background Pain assessment by Numeric Rating Scale (NRS) is considered to be good clinical practice, but objective pain assessment is still a challenge. Near infrared spectroscopy (NIRS) measures cerebral tissue oxygen saturation (SctO 2
Christine Meyer-Frießem, Peter K Zahn
exaly +3 more sources
The operational cessation of LPDs can be attributed to a surge in fraud cases, with LPDs in Tabanan Regency leading in reported incidents from 2018 to 2022. The elevated occurrences of fraud in Tabanan Regency have precipitated a notable decline in
Komang Sania Widiasari Yumia +2 more
doaj +2 more sources
The value of T1 mapping and intravoxel incoherent motion parameters in predicting PD-L1 expression and dynamically monitoring immunotherapy in advanced lung cancer [PDF]
PurposeTo investigate the value of T1 mapping and intravoxel incoherent motion diffusion-weighted imaging (IVIM-DWI) quantitative parameters in predicting PD-L1 expression and dynamically monitoring immunotherapy efficacy in advanced lung cancer ...
Qijia Han +3 more
doaj +2 more sources
Financial reporting fraud is widespread among companies in Indonesia and even throughout the world. The high level of fraud in financial reports and the large number of failures in a company raise concerns about the authenticity of a company's financial
Nur Anita Chandra Putry +2 more
doaj +1 more source
Penelitian ini bertujuan untuk menguji variable Financial Stability, Ineffective Monitoring, Change in Auditor, Change in Director, dan CEO Picture berpengaruh terhadap variable Fraudulent Financial Statement. Penelitian ini menggunakan sampel perusahaan
Yulia Yustikasari, Yeni Priatna Sari
doaj +2 more sources
Raja Irma Nuraini, null Sinarti
exaly +2 more sources
Hexagon Fraud: Detection of Fraudulent Financial Reporting in State-Owned Enterprises Indonesia
This study aims to detect fraudulent financial reporting using hexagon fraud analysis, including seven factors: financial stability, external pressures, ineffective monitoring, auditor changes, change in director, arrogance, and collusion. The subject of
Tarmizi Achmad +2 more
doaj +1 more source
This study aims to determine the effect of financial stability as measured by changes in assets (ACHANGE), external monitoring mechanism (DAR) and opportunistic behavior (FCF) on earnings management. The addition of the ineffective monitoring variable as measured by the proportion of independent commissioners (BDOUT) is intended to determine whether ...
Novegia Ferdini +2 more
openaire +1 more source

