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Detecting tax evasion when tax and accounting earnings match
Kourdoumpalou, Stavroula - In: Corporate ownership & control : international … 14 (2016/2017) 2, pp. 279-288
Persistent link: https://www.econbiz.de/10011780810
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Predicting accounting fraud : evidence from Japan
Song, Mingzi; Oshiro, Naoto; Shuto, Akinobu - In: The Japanese accounting review : TJAR 6 (2016), pp. 17-63
Persistent link: https://www.econbiz.de/10011664072
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Financial reporting misconduct : evidence from the field
Amar, Moty; Chen, Ester; Gavious, Ilanit; Weihs, Hagit - In: Finance research letters 47 (2022) 1, pp. 1-9
Persistent link: https://www.econbiz.de/10013457302
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Comprehensive red flag model for accounting fraud detection using qualitative and quantitative variables
Lloret-Millán, Pilar; Arimany-Serrat, Núria; Amat … - In: Research handbook on financial accounting, (pp. 87-104). 2024
Persistent link: https://www.econbiz.de/10014475265
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Fraudulent financial reporting analyses using Beneish model : evidence from Malaysian public companies
Sabli, Nurshamimi; Aripin, Rosmini Mohd; Radziah Mahmud; … - In: Global business & economics review 29 (2023) 1, pp. 107-132
Persistent link: https://www.econbiz.de/10014306696
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Religiosity and clawback provision to curb earnings management
Sari, Ratna Candra; Sholihin, Mahfud - In: Journal of management, spirituality & religion : JMSR 16 (2019) 4, pp. 372-390
results suggest that the main effect of religiosity has no significant effect on the reduction of accruals manipulation … negative influence of religiosity on accrual manipulation, we find that it strengthens the positive influence of religiosity on … manipulation of real activity. …
Persistent link: https://www.econbiz.de/10012156810
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Detecting manipulation : anomaly analysis of annual reports of firms listed on Borsa Istanbul using Benford's Law
Balcıoğlu, Yavuz Selim; Merter, Abdullah Kürşat; … - In: Sustainable Development in Banking and Finance : 7th …, (pp. 93-104). 2024
Persistent link: https://www.econbiz.de/10015073479
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Creativity amidst standardization : is creativity related to auditors' recognition of and responses to fraud risk cues?
Herron, Eddward T.; Cornell, Robert M. - In: Journal of business research : JBR 132 (2021), pp. 314-326
Persistent link: https://www.econbiz.de/10012581609
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Evaluation of financial statements fraud detection research : a multi-disciplinary analysis
Albizri, Abdullah; Appelbaum, Deniz; Rizzotto, Nicholas - In: International journal of disclosure and governance 16 (2019) 4, pp. 206-241
Persistent link: https://www.econbiz.de/10012307249
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Aufdeckung von Bilanzmanipulationen in der deutschen Prüfungspraxis : Ergebnisse einer empirischen Studie
Terlinde, Christian - 2005
Einleitender Teil -- I. Gesetzesverstöße im Unternehmensbereich -- II. Problemstellung -- III. Gang der Untersuchung -- Hauptteil -- A. Motivationsgründe von Unternehmensleitungen zur Begehung von Bilanzmanipulationen unter besonderer Berücksichtigung der ergebnisorientierten Entlohnung --...
Persistent link: https://www.econbiz.de/10014019153