ARTICLES

Filter  
Active filters 0
Remove
  

Refine your searches by:

Collections
Economy
Administration - Business
Education
Social Sciences
Architecture and Urbanism
Research
Religion
Law
Technology
Mathematics
all records (71)

Languages
English
Spanish
German
Portuguese
French

Countries
Indonesia
USA
Brazil
South Africa
Romania
Germany
Italy
Ukraine
Turkey, Turkish Republic
Spain
all records (68)

Years
2023
2022
2021
2020
2019
2018
2017
2016
2015
2014
all records (24)

Filter  
 
30.864  Articles
1 of 3.087 pages  |  10  records  |  more records»
The overall objective of this research is to analyze the financial condition of failing companies prior to bankruptcy, in comparison with non-failing companies, which are matched on the industry, size, and time-period. The sample consists of 168 SMEs from... see more

The aim of this study is to verify whether Beneish M-Score model can be useful in detecting Polish companies involved in earning management practices that lead to adverse or disclaimer of auditors’ opinion. The sample covers 24 pairs of firms listed on Wa... see more

This study was conducted with the aim of obtaining empirical evidence of the relationship between financial statement manipulation and CFO’s characteristics to the timeliness of financial reporting by using audit quality as a moderator. The data used in t... see more

This study was conducted with the aim of obtaining empirical evidence of the relationship between financial statement manipulation and CFO’s characteristics to the timeliness of financial reporting by using audit quality as a moderator. The data used in t... see more

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 organiz... see more

Fraud is an action taken intentionally and it is done for personal or other people's purposes, where the action has caused harm to certain parties or certain institutions. Misstatements contained in fraudulent financial statements are intentional misstate... see more

This research was intended at analyzing the fraud factors of the financial statement using the fraud triangle theory approach. Financial statements manipulation was a fraud form. It was generally difficult to detect. The population was all companies engag... see more

This study aims to determine the effect of real activities manipulation, opinion shopping, and sales growth on the receipt of audit opinions in Industrial Companies listed on the Indonesia Stock Exchange for the 2016-2020 period. The sampling technique us... see more

Forensic accounting helps to discover fraud practices where the fraud diamond theory is one of the popular theories in this issue. It puts concerns on budget priorities, financial stability, inefficient monitoring, replacement of auditor and directors. As... see more

1 of 3.087 pages  |  10  records  |  more records»