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25.626  Articles
1 of 2.564 pages  |  10  records  |  more records»
Financial statements will function optimally if presented with qualitative elements, including easy-to-understand, reliable, comparable, and relevant. In preventing any acts of misrepresentation of financial statements, it is necessary to encourage the ow... see more

Sektor perbankan adalah salah satu sektor yang terdampak karena keadaan perekonomian Indonesia yang tidak stabil akibat pandemi COVID-19. Industri perbankan merupakan jantungnya aktivitas ekonomi Indonesia, sehingga bila mengalami kolaps akan berdampak si... see more

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 ... see more

This study aims to obtain an empirical evidence about detection of the financial statement fraud accordance with the fraud diamond theory perspective that developed by Wolfe and Hermanson (2004). Proxy of independent variable that is the fraud diamond the... see more

Deliberate misstatement in the presentation of financial statements is a form of fraud. This study was conducted to assess the risk of occurrence of financial statement events. The correlation relationship in this study is moderated by institutional owner... see more

Fraudulent financial reporting is an activity that is carried out intentionally by changing the elements in the financial statements. This study aims to examine and analyze the influence of the elements of the fraud pentagon theory, namely pressure, oppor... see more

This study aims to determine the effect of financial targets, financial stability, external pressure, effective monitoring, nature of industry, change in auditors, rationalization, change of company directors, CEO’s Picture on fraudulent banking financial... see more

This research aims to prove empirically the influence of audit quality, financial stability, and audit committee characteristics against financial statement fraud. This research was conducted in companies that are members of the LQ-45 Index listed on the ... see more

This paper examines the effect of auditor switching and financial distress on financial statement fraud with audit report lag as the intervening variable. This research used 26 fraud companies and 45 non-fraud companies listed by Indonesia Stock Exchange ... see more

1 of 2.564 pages  |  10  records  |  more records»