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30.981  Articles
1 of 3.099 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

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

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

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

The complexity generally triggers the opportunity of fraud in operation experienced, so that it can potentially be a serious threat which has a significant loss impact for the company. This study focuses on the indications of financial statement fraud com... see more

This study was conductedito examine the ability of fraudiPentagon theory to detect fraudulent financial statement. The object of this research are companies that listed in Cambodia Securitie... see more

1 of 3.099 pages  |  10  records  |  more records»