Search Results - subject:"Fraudulent financial statement"

Predicting fraudulent financial statement using cash flow shenanigans

Tarjo, Tarjo; Prasetyono, Prasetyono; Sakti, Eklamsia; … - In: Verslas : teorija ir praktika : Vilniaus Gedimino … 24 (2023) 1, pp. 33-46

Detection of fraudulent financial stewardship in the cash flow section is an exciting thing and is rarely studied. This research empirically tests the discovery of fraudulent financial statements based on basic cash flow shenanigans. The sample of this study amounted to 470 data mining companies...

Persistent link: https://www.econbiz.de/10014371859

The audit committee as moderating the effect of hexagon's fraud on fraudulent financial statements in mining companies listed on the Indonesia stock exchange

Sari, Maylia Pramono; Mahardika, Era; Suryandari, Dhini; … - In: Cogent Business & Management 9 (2022) 1, pp. 1-23

The six components of the hexagonal fraud theory are represented in this study by external pressure variables, change in auditors, the nature of the industry, the CEO's dual role, change in directors, and political connections. Additionally, a statistical analysis is done to determine whether...

Persistent link: https://www.econbiz.de/10014505768

The audit committee as moderating the effect of hexagon's fraud on fraudulent financial statements in mining companies listed on the Indonesia stock exchange

Sari, Maylia Pramono; Mahardika, Era; Suryandari, Dhini; … - In: Cogent business & management 9 (2022) 1, pp. 1-23

Persistent link: https://www.econbiz.de/10014444488