Search Results - subject:"Fraudulent financial reporting"

The use of the Fraud Pentagon model in assessing the risk of fraudulent financial reporting

Burlacu, Georgiana; Robu, Ioan-Bogdan; Anghel, Ion; … - In: Risks : open access journal 13 (2025) 6, pp. 1-20

This study examines the relevance of the Fraud Pentagon Theory in detecting fraudulent financial reporting among … likelihood of fraudulent financial reporting. The findings reveal that not all dimensions of the theory significantly affect the …

Persistent link: https://www.econbiz.de/10015436583

Risk Management practices and potential fraudulent financial reporting : evidence from Malaysia

Marziana Madah Marzuki; Wan Zurina Nik Abdul Majid; … - In: Asian journal of accounting research 9 (2024) 2, pp. 116-126

Persistent link: https://www.econbiz.de/10014531479

Predicting financial statement manipulation in South Africa: A comparison of the Beneish and Dechow models

Marais, Alastair; Vermaak, Claire; Shewell, Patricia - In: Cogent Economics & Finance 11 (2023) 1, pp. 1-33

Recently, South Africa has suffered from several large financial statement frauds. To assist stakeholders in identifying fraud, this study investigated the ability of the Beneish M-score and the Dechow et al. F-score to identify fraud in South Africa. The study also explored similarities in...

Persistent link: https://www.econbiz.de/10015074664

Predicting financial statement manipulation in South Africa : a comparison of the Beneish and Dechow models

Marais, Alastair; Vermaak, Claire; Shewell, Patricia - In: Cogent economics & finance 11 (2023) 1, pp. 1-33

Persistent link: https://www.econbiz.de/10014500717

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 … annual financial statements) affect fraudulent financial reporting. The sample of this study comprises banking companies … software. The results of this study indicate that external pressure and arrogance affect fraudulent financial reporting …

Persistent link: https://www.econbiz.de/10013500893

Fraudulent financial reporting and related party transactions : evidence from a mining industry in a developing country

Kabwe, Martin - In: International Journal of Research in Business and … 12 (2023) 2, pp. 217-228

Persistent link: https://www.econbiz.de/10014287167

The effect of corporate governance structure on fraud and money laundering

Mousavi, Maryam; Zimon, Grzegorz; Salehi, Mahdi; … - In: Risks : open access journal 10 (2022) 9, pp. 1-25

and audit committee effort, have a significant and negative impact on the fraudulent financial reporting and ML. Moreover …

Persistent link: https://www.econbiz.de/10013368981

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 … collusion) in determining whether these elements influence fraudulent financial reporting in the institutions. Content analysis … affect fraudulent financial reporting. The effects are positive, confirming the proposition of the hexagon theory. On the …

Persistent link: https://www.econbiz.de/10013199082

The effect of corporate governance structure on fraud and money laundering

Mousavi, Maryam; Zimon, Grzegorz; Salehi, Mahdi; … - In: Risks : open access journal 10 (2022) 9, pp. 1-25

and audit committee effort, have a significant and negative impact on the fraudulent financial reporting and ML. Moreover …

Persistent link: https://www.econbiz.de/10013473179

Explaining away intentional misstatements : do management-provided excuses decrease auditor skepticism?

Hamilton, Erin L.; Smith, Jason; Carlisle, Melissa - In: Auditing : a journal of practice & theory 43 (2024) 1, pp. 151-166

Persistent link: https://www.econbiz.de/10014487010