|
|
|
|
|
Jean Damascene Mvunabandi,Bomi Cyril Nomlala
Pág. 145 - 161
This article aims to obtain empirical evidence about the relationship between New Fraud Combined Theory with non-government organizations? financial statement fraud in South Africa. The population of this thesis research comprised 87 staff from 30 chosen...
ver más
|
|
|
|
|
|
|
|
|
|
|
I Wayan Widnyana, Sapta Rini Widyawati
Pág. 402 - 409
|
|
|
|
|
|
|
|
|
|
|
Muhammad Ikbal,Irwansyah Irwansyah,Ardi Paminto,Yana Ulfah,Dio Caisar Darma
Indonesia is currently in an honesty crisis, especially in financial governance, bothin government and private institutions. Our study uses the concept of financial intelligence toidentify and collect information related to financial affairs in an organi...
ver más
|
|
|
|
|
|
|
|
|
|
|
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 ...
ver más
|
|
|
|
|
|
|
|
|
|
|
Tomy Rizky Izzalqurny, Bambang Subroto, Abdul Ghofar
Pág. 34 - 43
This study was aimed to prove the research hypothesis that there are effects of financial ratios, which consist of profitability, leverage, and liquidity on the financial statements fraud risk, and the quality of auditors are able to moderate the relatio...
ver más
|
|
|
|
|
|
|
|
|
|
|
Ananda Putra Nindhita Aulia Haqq,Gideon Setyo Budiwitjaksono
Pág. 319 - 332
A financial statement is a result of financial reporting that describes the results of an entity?s financial performance for a specified period. Financial statements can also cause managers in an entity to commit financial reporting fraud because they wa...
ver más
|
|
|
|
|
|
|
|
|
|
|
Anita R. Morgan, Cori Burnside
Recent cases provide insight into the role that an unethical corporate culture plays in financial statement fraud. The case of financial statement fraud in Olympus Corporation, a Japanese firm, provides the opportunity to examine how national culture pla...
ver más
|
|
|
|
|
|
|
|
|
|
|
William G. Brucker, James E. Rebele
Most fraud cases prepared for use in auditing and fraud examination courses involve theft-of-asset or financial statement misstatement types of frauds. Based on an actual case, we present a situation where the owner of a wholesale produce business, Garde...
ver más
|
|
|
|
|
|
|
|
|
|
|
Gregorius Rudy Antonio
Pág. 127 - 144
Indonesian Institute of Certified Public Accountants, American Institute of Certified Public Accountants and the Canadian Institute of Chartered Accountants(SAS 99 sec 110, par 2) establishes auditors responsibility to plan and perform the audit to obtai...
ver más
|
|
|
|
|
|
|
|
|
|
|
Mei Zhang
Fraud and error are two underlying sources of misstated financial statements. Modern machine learning techniques provide a potential direction to distinguish the two factors in such statements. In this paper, a thorough evaluation is conducted evaluation...
ver más
|
|
|
|
|
|