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Auditing and examining blockchain information
Castonguay, John - In: The Emerald handbook of blockchain for business, (pp. 359-372). 2021
Persistent link: https://www.econbiz.de/10012501554
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Governance of blockchain and distributed ledger technology projects
Howell, Bronwyn E.; Potgieter, Petrus H.; Sadowski, Bert M. - 2019
the manner of a decision-making process within a governance system. The technological characteristics of blockchain … far proved very difficult to seed large-scale commercial DLT (blockchain) projects lies in the arena of project ownership … both the technical design and operational development of a range of DLT (blockchain) systems, including (but not …
Persistent link: https://www.econbiz.de/10012150965
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Accounting Fraud aufdecken und vorbeugen : Formen der Kooperation von Unternehmensführung und -überwachung
Boecker, Corinna - 2010
Persistent link: https://www.econbiz.de/10003895895
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Accounting irregularities and financial fraud : a corporate governance guide
Young, Michael R. (contributor) - 2006 - 3. ed.
Persistent link: https://www.econbiz.de/10003389123
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Management motive, weak governance, earnings management, and fraudulent financial reporting : Malaysian evidence
Suhaily Hasnan; Rahman, Rashida Abdul; Mahenthiran, … - In: Journal of international accounting research 12 (2013) 1, pp. 1-27
Persistent link: https://www.econbiz.de/10009751153
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Essential project investment governance and reporting : preventing project fraud and ensuring Sarbanes-Oxley compliance
Rollins, Steven C.; Lanza, Richard B. - 2005
Persistent link: https://www.econbiz.de/10002185779
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Audit Committee Characteristics, Board Diversity, and Fraudulent Financial Reporting in Malaysia
Marzuki, Marziana Madah - 2020
committing fraud among Malaysian firms. Based on a matched-pair sample of 64 observations for the years 2002–2014, we find … percentage of female directors and the likelihood of fraud. Results highlight the importance of the audit committee (in …
Persistent link: https://www.econbiz.de/10012838620
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Fraudulent financial reporting in ministerial and governmental institutions in Indonesia : an analysis using hexagon theory
Sukmadilaga, Citra; Winarningsih, Srihadi; Handayani, Tri; … - In: Economies : open access journal 10 (2022) 4, pp. 1-14
This study examined fraudulent financial reporting in the ministerial and governmental institutions in Indonesia. It adopted the hexagon theory that identified six elements (pressure, opportunity, rationalisation, capability, arrogance, and collusion) in determining whether these elements...
Persistent link: https://www.econbiz.de/10013199082
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Accounting Fraud, Auditing and the Role of Government Sanctions in China
Lisic, Ling Lei - 2015
and consequences of accounting fraud. In particular, we examine whether large audit firms reduce the incidence of … considering the severity of fraud, using alternative measures of fraud, accounting for the self-selection of auditors and … financial statement fraud in China, an emerging market in which auditors face strong government sanctions but low litigation …
Persistent link: https://www.econbiz.de/10013034106