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Gülsah Atagan, Aylin Kavak
Pág. 34 - 57
If we looked at the oldest fraud and its history, it goes to until the invention of money (about 750 th year B.C ).There is also certain range of fraud in the barter system. After merchandise commoditizati...
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Nanang Shonhadji
Pág. 244 - 254
Whistleblowing is susceptible to risks and ethical dilemmas in practice. It is not easy for members of an organization to become whistleblowers. The purpose of this study is to prove whether whistleblowing intention is a form of ethical practice. The emp...
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I Wayan Widnyana, Sapta Rini Widyawati
Pág. 402 - 409
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Dwi Suhartini,Rizdina Azmiyanti,Sofie Yunida Putri
Pág. 288 - 300
Academic fraud committed by accounting students is an important phenomenon to study. This study aims to examine the effect of professional commitment and achiavellian attitudes on whistleblowing intention with locus of control as a moderating variable. T...
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Ida Bagus Anom Yasa, I Ketut Sukayasa, Ni Made Mega Abdi Utami
Pág. 210 - 217
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Mike Nur Achmawati, Saiful Anwar
Pág. 264 - 271
The goal of this study is to see how intellectual intelligence affects academic cheating and how academic self-efficacy varies, with students' ethical beliefs as the limiting variable.The methodologies used in this investigation are quantitative.The surv...
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Cevdet Kizil,Erol Muzir,Vildan Yilmaz
Pág. 95 - 103
Accounting is more integrated with the technology today compared to the previous years. The increase in a variety of technological developments and commercial transactions has further increased the number and type of errors as well as frauds related to t...
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Susmita Dian Indiraswari, Bambang Subroto, Imam Subekti
Pág. 191 - 201
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Diza Dianeke Budi Prabowo,Dwi Suhartini
Pág. in press
The financial statements must be reliable and become a benchmark in considering an audit decision on the financial statements. In order for this to be achieved, independence and integrity is required in carrying out the audit process. E-Audit helps overc...
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Stacey Sharpe
Pág. 1 - 17
Do firms adjust advertising spending around accounting-based brand scandal events such as fraudulent restatement announcements? To address this question, this study presents an empirical assessment of firm-level advertising spending around fraudulent res...
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