Results 51 to 60 of about 2,746,039 (295)

The Beneish M-Score Model in Detecting Fraudulent Financial Reporting: The Hexagon Perspective Theory

Jurnal Penelitian Ekonomi dan Bisnis
This research aims to investigate the effect of fraud on fraudulent financial reports (FFR) using the hexagon theory. The seven factors were financial stability, external pressure, ineffective monitoring, auditor changes, director changes, arrogance, and
Sherawanti Permata Kusuma, Melati Oktafiyani, Imang Dapit Pamungkas, Juli Ratnawati   +3 more
doaj   +1 more source

Analysis of Audit Tenure, CEO Education, and Ineffective Monitoring on Fraudulent Financial Statement

E-Jurnal Akuntansi
The study explores the impact of audit tenure, CEO education, and ineffective monitoring on fraudulent financial statements in BUMN companies listed on the Indonesia Stock Exchange from 2021 to 2023. The methodology used is a quantitative approach by panel data regression in 19 BUMN companies. Data were collected through documentation of annual reports
null Umi Nur Fryda Kusli Rochmah, null Gideon Setyo Budiwitjaksono   +1 more
openaire   +1 more source

The Effect Of Ineffective Monitoring In Detecting Fraudulent Financial Reporting With Family Firm As Moderator

, 2022
Ineffective monitoring is one of the opportunities for fraud to occur. This study aims to determine indications of fraudulent financial reporting due to ineffective monitoring in family companies in Indonesia.
Wahyu, Tri Jatmiko, Ghozali, Imam, Manan, Abdul   +2 more
core  

Aquaporin‐3 and aquaporin‐5 impact the development of pancreatic ductal adenocarcinoma spheroids

FEBS Open Bio, EarlyView.
Schematic representation of the role of aquaporin‐3 (AQP3) and aquaporin‐5 (AQP5) in pancreatic ductal adenocarcinoma (PDAC). Both proteins are upregulated in PDAC and are associated with tumor progression and metastatic potential. Silencing AQP3 or AQP5 in PDAC spheroids results in decreased diameter, area, and overall growth, underscoring their key ...
Catarina Pimpão, Diogo M. Engrácia, Graça Soveral, Filipa Mendes   +3 more
wiley   +1 more source

Molecular characterization of covRS mutations in M1UK Streptococcus pyogenes

FEBS Open Bio, EarlyView.
Group A Streptococcus (GAS) acquires covRS mutations driving a hypervirulent bacterial state, frequently associated with invasive disease‐like necrotizing fasciitis. We demonstrate that the newly emerged M1UK GAS lineage can also acquire these mutations.
Jarrad Pritchard, Emma‐Jayne Proctor, Jiawa Wang, Nikolas P. Johnston, Andrew Hayes, Georgia McCorkell, Haibo Yu, Jai Tree, Mark R. Davies, Mark J. Walker, Ronald Sluyter, Stephan Brouwer, Martina L. Sanderson‐Smith   +12 more
wiley   +1 more source

DETEKSI FRAUDULENT FINANCIAL REPORTING MENGGUNAKAN ANALISIS FRAUD PENTAGON : STUDI KASUS PADA PERUSAHAAN MANUFAKTUR YANG LISTED DI BEI TAHUN 2014-2016

Riset Akuntansi dan Keuangan Indonesia, 2018
This study aimed to analyze and obtain empirical evidence about the effect of pentagon fraud elements (pressure, opportunity, rationalization, competence, and arrogance) on detected fraudulent financial reporting.
Erma Setiawati, Ratih Mar Baningrum
doaj   +1 more source

Early Clinical, Imaging, and Pathological Characteristics of SRPK3/TTN‐Digenic Myopathy

Annals of Clinical and Translational Neurology, EarlyView.
ABSTRACT Objective SRPK3/TTN‐digenic myopathy was recently established as a skeletal muscle myopathy caused by digenic inheritance. This study characterizes the early clinical presentation of SRPK3/TTN‐digenic myopathy in one previously reported and seven newly identified pediatric patients.
Rotem Orbach, Sandra Donkervoort, Carola Hedberg‐Oldfors, Giovanni Baranello, Dimah Saade, Precilla D'Souza, Ruchee Patel, Eva Michael, A. Reghan Foley, Diana Bharucha‐Goebel, S. Jin Haugland, Meghan McAnally, Omer Abdul Hamid, Katherine Chao, Ellen F. Macnamara, Alan H. Beggs, Anna Sarkozy, Juliane Mueller, Steven A. Moore, Richard S. Finkel, Cynthia J. Tifft, Francesco Muntoni, Anders Oldfors, Carsten G. Bönnemann   +23 more
wiley   +1 more source

Insights on Earnings Management: Findings from Indonesian Companies Study

Jurnal Akuntansi
Purpose – The purpose of this study was to empirically prove several factors that affect earnings management. In this study, there are several independent variables: managerial ownership, leverage, profitability, rationalization, ineffective monitoring,
Giovanna Sambora, Magda Siahaan
doaj   +1 more source

Electroencephalographic Normalization as a Biomarker of Clinical Recovery in Down Syndrome Regression Disorder

Annals of Clinical and Translational Neurology, EarlyView.
ABSTRACT Objective Down syndrome regression disorder is a syndrome characterized by subacute loss of cognitive, behavioral, and functional abilities in individuals with Down syndrome. Electroencephalography abnormalities are frequently observed during evaluation, but it remains unclear whether these findings represent a dynamic marker of disease ...
Jonathan D. Santoro, Mackenzie Silverman, Maeve C. Lucas, Mariam M. Yousuf, Samuel T. Otey, Stella V. Gray, Brittany Jordan, Madeline D. Kahan, Latanya D. Agurs, Michelle Van Hirtum Das, Deborah Holder, Devin King, Eileen A. Quinn, Ryan Kammeyer, Michael S. Rafii   +14 more
wiley   +1 more source

Patient-Ventilator Synchronization During Non-invasive Ventilation: A Pilot Study of an Automated Analysis System

Frontiers in Medical Technology, 2021
Background: Patient-ventilator synchronization during non-invasive ventilation (NIV) can be assessed by visual inspection of flow and pressure waveforms but it remains time consuming and there is a large inter-rater variability, even among expert ...
Christophe Letellier, Manel Lujan, Manel Lujan, Jean-Michel Arnal, Annalisa Carlucci, Michelle Chatwin, Begum Ergan, Mike Kampelmacher, Jan Hendrik Storre, Jan Hendrik Storre, Nicholas Hart, Jesus Gonzalez-Bermejo, Jesus Gonzalez-Bermejo, Stefano Nava   +13 more
doaj   +1 more source