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The moderating impact of the audit committee on creative accounting determination and financial reporting quality in Iraqi commercial banks

Abed, Ibtihal A.; Hussin, Nazimah; Haddad, Hossam; … - In: Risks : open access journal 10 (2022) 4, pp. 1-22

The main function behind the conceptualization of creative accounting is maintaining the quality of financial reporting practice. This phenomenon has attracted the attention of researchers for decades, especially in the banking sector, concerning its wide implications and indications for...

Persistent link: https://www.econbiz.de/10013355414

Ownership concentration and audit actions

Al Lawati, Hidaya; Sanad, Zakeya - In: Administrative Sciences : open access journal 13 (2023) 9, pp. 1-24

This study presents current evidence on the impact of different corporate ownership types on audit quality in Oman and potentially in other developing countries with similar institutional environments, such as GCC countries. While previous research has primarily focused on overall ownership...

Persistent link: https://www.econbiz.de/10014370547

Do foreign ownership, executive incentives, corporate social responsibility activity and audit quality affect corporate tax avoidance?

Putri, Vidiyanna Rizal; Nor Balkish Zakaria; Said, Jamaliah - In: Indian journal of corporate governance 16 (2023) 2, pp. 218-239

Persistent link: https://www.econbiz.de/10014635226

Firm Size, Financial Distress, Audit Quality, and Earnings Management of Banking Companies

Kurniawati, Angela - 2020

The era of globalization has stimulated the spirit of competition of companies in an ever-intensifying business race of various sectors. In an attempt to sustain the life of the company, earnings figures are kept positive to attract investors and to elevate the company's social status. This...

Persistent link: https://www.econbiz.de/10012834490

Can banks identify firms' real earnings management? : evidence from China

Li, Yuanhui; Nie, Weiqian; Xiang, Erwei; Djajadikerta, … - In: Finance research letters 25 (2018), pp. 23-29

Persistent link: https://www.econbiz.de/10012003412

Forensic Accounting and Fraud Mitigation in the Nigerian Banking Industry

Aigienohuwa, Osarenren - 2018

Fraud is an economic and social menace with multiplier adverse consequences on individuals, organizations and the … society at large. Hence, the Fraud Box key Model (FBKM) was used as one of the palliative measures to eradicating and … proffering a permanent solution to this monster called fraud. The aim of this study was to ascertain the effectiveness of …

Persistent link: https://www.econbiz.de/10012921582

Application of forensic accounting techniques in the South African banking industry for the purpose of fraud risk mitigation

Akinbowale, Oluwatoyin Esther; Klingelhöfer, Heinz Eckart - In: Cogent economics & finance 11 (2023) 1, pp. 1-21

The purpose of this study is to investigate the application of forensic accounting techniques in relation to fraud risk … the banking industry. There is no sufficient evidence to ascertain whether the fraud risk assessment and management in the … identified causes of cyberfraud. However, the findings establish a positive correlation between fraud risk assessment and …

Persistent link: https://www.econbiz.de/10014500474

Forensic audit and fraud detection and prevention in the Nigerian banking sector

Uniamikogbo, Emmanuel; Adeusi, Amos Sunday; Amu, U. … - In: Accounting and taxation review : A&TR 3 (2019) 3, pp. 121-139

Persistent link: https://www.econbiz.de/10012206039

An investigation of corporate executive fraud by CEOs in Nigerian banking sector

Otusanya, Olatunde Julius; Lauwo, Sarah; Ajibolade, … - In: African journal of accounting, auditing and finance : AJAAF 2 (2013) 1, pp. 65-89

Persistent link: https://www.econbiz.de/10009792145

Ownership structure and earnings management : studies on banking companies before and during the COVID-19 pandemic

Purwaningsih, Anna; Kurniawati, Anggreni Dian; Pratama, … - In: International journal of monetary economics and finance … 16 (2023) 3/4, pp. 300-308

Persistent link: https://www.econbiz.de/10014321904

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