Disclosure of corporate governance structure and the likelihood of fraudulent financial reporting

WAAWM Razali, R Arshad - Procedia-Social and Behavioral Sciences, 2014 - Elsevier
The purpose of this study is to examine the relationships between corporate governance
structure and the likelihood of fraudulent financial reporting. Likelihood of fraudulent …

[PDF][PDF] Relationship between internal control, internal audit, and organization commitment with good governance: Indonesian case

E Suyono, E Hariyanto - China-USA Business Review, 2012 - academia.edu
The aims of this research are to examine the relationship between internal control, internal
audit, and organization commitment with the good governance. Internal control consists of …

[PDF][PDF] Determinants of financial statement fraud likelihood in listed firms

AS Anichebe - Journal of Accounting and Financial Management …, 2019 - iiardjournals.org
This study examines the nexus between financial statement fraud and corporate governance
elements using panel data collected from firms under the agricultural sector of the Nigeria …

Pengaruh pengungkapan struktur corporate governance terhadap kecurangan pelaporan keuangan

A Widodo, M Syafruddin - 2017 - repofeb.undip.ac.id
Tujuan dari penelitian ini adalah untuk menguji pengaruh struktur corporate governance
terhadap kemungkinan kecurangan dalam pelaporan keuangan. Variabel dependen yang …

Forensic investigation and forensic audit methodology in a computerized work environment

P Oyedokun, G Emmanuel - Available at SSRN 2593263, 2015 - papers.ssrn.com
Resolving the incident of fraudulent activities is not a job for half-baked professional
accountant, it involves complicated activities and forensic steps as the complexity of …

Pengaruh Indepedensi, Kompetensi dan Professional Skepticism terhadap Kemampuan Auditor Internal Pemerintah dalam Mendeteksi Fraud

A Salsabila, M Afriyenti… - Jurnal Nuansa Karya …, 2023 - jnka.ppj.unp.ac.id
The purpose of this study was to determine the effect of independency, competency, and
professional skepticism toward government internal auditor's ability to detect fraud The …

Corporate governance and financial fraud occurrence–case study on Romanian companies

A Popa, MV Achim, AC Teusdea - The Journal of Risk Finance, 2024 - emerald.com
Purpose The aim of this study is to approach the way in which corporate governance
influences the occurrence of financial fraud, as expressed by the M-Beneish score. In order …

Approach to forensic accounting and forensic audit

P Oyedokun, G Emmanuel - Available at SSRN 2575168, 2015 - papers.ssrn.com
Forensic accounting and forensic audit are not new concepts, however, their acceptability
are just gaining momentum in Nigeria because of their perceived roles in National …

[PDF][PDF] Determinant factor influencing the level of fraud and implication to quality of financial reporting (Research at local governments Indonesia)

DN Rahmatika - International Journal of Applied Business and …, 2016 - researchgate.net
This research contained the factors influencing the level of fraud and the implications to the
quality of financial reporting. Many findings in the audit result of financial reporting of local …

Effects of the new regulation and corporate governance of the audit profession

MT Fülöp, MO Pintea - SEA-Practical Application of Science, 2014 - ceeol.com
Financial scandals of the last decade have had a negative effect upon the trust and
perception of investors regarding auditor responsibility, firm performance and their part in …