Financial reporting fraud and other forms of financial reporting misconduct are a significant
threat to the existence and efficiency of capital markets. This study reviews the literature on …

The objective of this study is to identify the financial statement fraud factors and rank the
relative importance. First, this study reviews the previous studies to identify the possible …

This paper analyses the use of big data techniques in auditing, and finds that the practice is
not as widespread as it is in other related fields. We first introduce contemporary big data …

Fraud laporan keuangan merupakan salah satu jenis fraud yang pada umumnya dilakukan
oleh perusahaan dalam rangka memberikan informasi kepada investor tentang kinerja …

New regulation in the European Union has introduced the mandatory disclosure of key audit
matters (KAM s) to audit reports. The EU has identified KAM s as significant risks, significant …

This study examines the association between corporate social responsibility (CSR) and
corporate tax aggressiveness. Based on a sample of 408 publicly listed Australian …

Tujuan penelitian ini adalah untuk menguji pengaruh fraud triangle dalam menjelaskan
fenomena kecurangan laporan keuangan. Penelitian ini terdiri dari tujuh variabel …

This study examines whether corporate social responsibility performance is associated with
corporate tax avoidance. Employing a matched sample of 434 firm-year observations (ie …

Considering the endorsement of Indian Companies Act (2013), the study examines the role
of audit committee characteristics (independence and frequency of meetings) in addition …

This study empirically tests the prediction that the inclusion of larger proportions of outside
members on the board of directors significantly reduces the likelihood of financial statement …