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Ljiljana Bonic,Vesna Jankovic-Milic,Bojan Rupic
Pág. 053 - 067
Some balance sheet items are the result of judgments, including fair value estimates, so the relevant evidence is very complicated to collect by auditors, thus the risk of misstatements in financial statements is inevitably greater. The research objectiv...
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Sakthi Mahenthiran, Berta Silva Palavecinos and Hanns De La Fuente-Mella
Companies restate when material misstatements are identified in previously issued financial statements. Misstatement research in Latin America is sparse, even though they are an important context to study this phenomenon. Chile?s corporate governance reg...
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Rezky Febriendy Darise
Pág. 66 - 74
Fraud is an action taken intentionally and it is done for personal or other people's purposes, where the action has caused harm to certain parties or certain institutions. Misstatements contained in fraudulent financial statements are intentional misstat...
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Alfiatul Rohmah Mohamed Hussain,Zuraidah Mohd Sanusi,Sakthi Mahenthiran,Suhaily Hasnan
Pág. 18 - 25
This paper discusses issues concerning management motives, which influenced by the situational pressures that lead to the occurrence of financial misstatements. The situational pressures and management motives are measured using financial distress, famil...
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Saidatunur Fauzi Saidin,Mazrah Malek,Daing Nasir Ibrahim,Phua Lian Kee
Pág. 42 - 46
The occurrence of deviation between annual and cumulative quarterly accounts has been postulated as a signal of low reliability in quarterly accounts. This study examines whether the earnings deviation is more related to misstatements rather than the occ...
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