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Fraudulent financial reporting and related party transactions : evidence from a mining industry in a developing country
Kabwe, Martin - 2023
Persistent link: https://www.econbiz.de/10014287167
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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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Detecting fraudulent financial reporting using the fraud hexagon model : evidence from the banking sector in Indonesia
Achmad, Tarmizi; Ghozali, Imam; Helmina, Monica … - In: Economies : open access journal 11 (2023) 1, pp. 1-17
The purpose of this study was to examine the potential for fraudulent financial reporting using the fraud hexagon …
Persistent link: https://www.econbiz.de/10013500893
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Academic freedom and a critique of "top quality" accounting research
Committe, Bruce - In: International journal of critical accounting : IJCA 9 (2017) 1, pp. 42-52
Persistent link: https://www.econbiz.de/10011790546
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Determinants of accounting frauds : perceptions of Indonesian civil servants
Kusuma, Hadri; Andreina, Raden Roro Tisa Rachma - 2017
Persistent link: https://www.econbiz.de/10011765055
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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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Accounting fraud before codification : an inquiry on budget misstatements in eighteenth-century Venice
Agostini, Marisa; Cella, Riccardo; Favero, Giovanni - In: Accounting history : journal of the Accounting History … 26 (2021) 3, pp. 434-456
Persistent link: https://www.econbiz.de/10012607609
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A statistical model of fraud risk in financial statements : case for Romania companies
Sabau, Andrada-Ioana; Mare, Codruța; Safta, Ioana Lavinia - In: Risks : open access journal 9 (2021) 6, pp. 1-15
Tax avoidance is one of the most frequent reasons for which companies tend to resort to creative accounting techniques … Accruals to Total Assets) are significantly influencing the probability to commit fraud. The developed model is validated with … only 10% of the non-fraud companies being mistakenly considered as fraud based on our model and vice versa. …
Persistent link: https://www.econbiz.de/10012598424
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Insights for research and practice : what we learn about fraud from other disciplines
Trompeter, Gregory M.; Carpenter, Tina D.; Jones, Keith L. - In: Accounting horizons : a quarterly publication of the … 28 (2014) 4, pp. 769-804
Persistent link: https://www.econbiz.de/10010472928
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Business ethics in providing financial statements : the testing of fraud pentagon theory on the manufacturing sector in Indonesia
Evana, Einde; Mega Metalia; Mirfazli, Edwin; Georgieva, … - In: Business ethics and leadership : BEL 3 (2019) 3, pp. 68-77
Persistent link: https://www.econbiz.de/10012157070