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39.341  Articles
1 of 3.935 pages  |  10  records  |  more records»
Research objectives to prove ethics of the profession management accountant as moderating variable influence over transparency of financial reports and integration of financial reports to taxpayer compliance. This type of research uses a quantitative appr... see more

The preparation of annual consolidated financial statements, in the context of the existence of group companies, represents a relatively new problematic issue for accounting practitioners, the world of the academia, as well as for the regulating bodies in... see more

This study examines triggers factors of the fraud triangle, core of all fraud auditing standards, for assessing the likelihood of fraudulent financial reporting. The Fourth Industrial Revolution (Industry 4.0) brings vital changes to industries, which for... see more

Financial institutions and consumers/customers have more than a contractual relationship. Financial institutions and consumers build trusting relationships. These 2 financial services businesses are used for financial services dispute resolution. The sett... see more

The target of this research is to establish the effect from auditor switching, audit tenure, and financial distress on the integrity of economic statements before and through the pandemic. The subject of this research are the financial sectors registered ... see more

To maintain business continuity, a company must be able to increase profitability and performance and a good management is needed, so management has a great responsibility for the preparation and presentation of financial statements because it involves in... see more

Research aims: This study seeks to prove empirical evidence regarding the effect of managerial ability on fraudulent financial statements.Design/Methodology/Approach: The population of this study was manufacturing firms listed on the Indonesia Stock Excha... see more

This study investigates the role of financial integration, technology transfer, and labor productivity growth in economic growth pre-and-during the COVID-19 pandemic crisis. The data collected is panel data from 20 countries of the G20 in the period 2018Q... see more

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