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Dedik Nur Triyanto
Pág. 399 - 410
This study aims to analyze the implementation of fraud pentagon theory, covering pressure, opportunity, rationalization, competence, and arrogance variables on financial statement fraud using the Beneish M-score method for socially responsible companies ...
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Jorge Andrés Muñoz Mendoza,Sandra María Sepúlveda Yelpo,Carmen Lissette Veloso Ramos
Pág. 269 - 286
We analyze the effects of financing policies, dividends, and corporate governance on ownership structure in Chilean companies. We used a sample of 185 companies listed on the Santiago Stock Exchange that answered the NCG 341 survey on Corporate Governanc...
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Amanj Mohamed Ahmed,Akram Ahmed Muhammed
The overall objective of this study was to establish the effects of internal controls on the financial performance of Asiacell as a telecommunication company in Kurdistan Region of Iraq. This was achieved by looking at the effect of control environment, ...
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Baldric Siregar,Lilis Susanti
Pág. 391 - 399
This research attempts to identify the determinants of budget forecast errors and explore the impact of the errors on the budget effectiveness. This study differs from the earlier studies such as including covering 90% of districts and cities, other stud...
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Totok Budisantoso,Rahmawati Rahmawati,Bandi Bandi,Agung Nur Probohudono
Pág. 530 - 540
Objective of this research is to examine moderating effect of audit opinion accuracy on relationship between corporate governance and downward auditor switching in five countries of Association of Southeast Asian Nations (ASEAN) region. Sample of this re...
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