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Organizational culture moderates the effect of bystander effect and internal control on accounting fraud trends in village credit institutions in Jembrana Regency
Yasa, Ida Bagus Anom; Sukayasa, I Ketut; Utami, Ni Made … - 2022
Persistent link: https://www.econbiz.de/10013445332
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5 Corporate Culture and Fraud
Chapple, Ellie; Walsh, Kathleen; Shen, Yun - 2020
Persistent link: https://www.econbiz.de/10015090050
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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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Accounting frauds and main-bank monitoring in Japanese corporations
Sakawa, Hideaki; Watanabel, Naoki - In: Journal of business ethics : JBE 180 (2022) 2, pp. 605-621
example, this includes accounting fraud in bank-dominated corporate governance. In this context, the fraud triangle specifies … do not repay debts. The potential influence that the main banks have on the fraud rationalization factor may be stronger … in firms that are more dependent on main-bank borrowing. This study analyzed data from publicly listed firms in Japan for …
Persistent link: https://www.econbiz.de/10013441598
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Zusammenhänge zwischen der Konsistenz und der Qualität der Unternehmenskultur einerseits und dem Risiko durch wirtschaftskriminelle Handlungen und dem diesbezüglichen Prüfungsrisik...
Baetge, Jörg; Lappenküper, Ilka; May, Markus - In: Festschrift zu Ehren von Christian Kirchner : Recht im …, (pp. 605-624). 2014
Persistent link: https://www.econbiz.de/10010355203
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Finding needles in a haystack : using data analytics to improve fraud prediction
Perols, Johan L.; Bowen, Robert M.; Zimmermann, Carsten; … - In: The accounting review : a publication of the American … 92 (2017) 2, pp. 221-245
Persistent link: https://www.econbiz.de/10011674087
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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
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Application of machine learning methods to risk assessment of financial statement fraud : evidence from China
Song, Xin-Ping; Hu, Zhi-Hua; Du, Jian-Guo; Sheng, Zhao-Han - In: Journal of forecasting 33 (2014) 8, pp. 611-626
Persistent link: https://www.econbiz.de/10011282843
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Examining financial statement fraud : causes, warning signs, and the future
Hannink, Laura - In: International journal of economics and accounting : IJEA 4 (2013) 3, pp. 282-296
Persistent link: https://www.econbiz.de/10010205054
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Benford's law in forensic analysis of income statements of economic entities in Bosnia and Herzegovina
Isaković-Kaplan, Ševala; Demirović, Lejla; Proho, Mahir - In: Croatian economic survey 23 (2021) 1, pp. 31-61
Persistent link: https://www.econbiz.de/10012626435