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Martin Kabwe
Pág. 217 - 228
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Chalani Mapa Mudiyanselage, Pethigamage Perera and Sriamannarayana Grandhi
Superannuation is the fund set aside by employers to provide their employees with a dignified retirement. Studies highlight that issues can arise with retirement funds from employers, such as failure to make required contributions to an employee?s supera...
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Fatemeh Stodt and Christoph Reich
Industrial Internet of Things (IIoT) systems are enhancing the delivery of services and boosting productivity in a wide array of industries, from manufacturing to healthcare. However, IIoT devices are susceptible to cyber-threats such as the leaking of i...
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Hanna Nihayah Fahira,(Padjadjaran UniversityIndonesia)Margo Purnomo,(Padjadjaran UniversityIndonesia)Mas Rasmini,(Padjadjaran UniversityIndonesia)
Pág. 231 - 242
The purpose of this research is to demonstrate and investigate the influence of the fraud pentagon on fraudulent financial reporting. A quantitative technique was applied in the investigation. This study makes use of secondary data and a purposive sampli...
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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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Pág. 35 - 72
Corporate accruals create a negative impression of management and financial reporting quality. Financial statements (FS) are frequently analyzed using analytical procedures to evaluate operating performance, assets, and liabilities. The objectives of thi...
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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...
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Ali Fatih Dalkiliç
Pág. 224 - 242
Earnings management is the active manipulation of accounting results for the purpose of creating an altered impression of business performance. It is an intentional structuring of reporting or production and investment decisions around the bottom line im...
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Habib Muhammad Shahib,Soni Agus Irwandi
Pág. 141 - 154
So far, there has been a bureaucracy reform and implementation of new regulations for good governance capital markets. However, policy violations are still frequent. For example, cases of violation of financial regulations leading to fraudulent financial...
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Sri Astuti,Zuhrohtun Zuhrohtun,Kusharyanti Kusharyanti
Pág. 283 - 290
This study investigates the determinants of fraudulent financial reporting in Indonesia and the responsibility of auditor for fraudulent financial reporting. This study posits that fraud triangle affects the fraudulent financial reporting, and auditors d...
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