Purpose The purpose of this paper is to examine Toshiba's fraudulent financial reporting in
relation to the fraud diamond (pressure, opportunity, rationalisation and capability) …

The study aimed to compare the effect of sound corporate governance on manufacturing
companies in South Africa, Nigeria, and Ghana on financial performance. The study used a …

Purpose This study aims to determine the number of companies involved in earnings
manipulation. Additionally, this study has empirically investigated the common manipulation …

This study intends to identify the motives that lead to increasing or fighting the fraud risk in
the Financial Statements (FSs) of industrial companies whose shares are traded in …

A firm's ownership structure is important to the effectiveness of monitoring the mechanisms
used to manipulate earnings. Based on the ownership structure of a firm, management can …

Günümüzde giderek daha karmaşık duruma gelen hile ve yolsuzluklar karşısında denetim
mesleği de kurumsallaşma ile uzmanlaşmanın etkisiyle değişime girmiştir ve belirtilen …

Today, we observe the importance of accuracy of financial statements in every corporation.
Accounting scandals have caused important losses both in the macro and micro levels. This …

Muhasebe manipülasyonu, kurumun finansal performansını olumlu göstermek amacıyla
finansal bilgilerin, yöneticiler tarafından gerçeğe uygun olmayacak şekilde sunulması olarak …

This study examines the corporate governance of large and medium-sized auditing firms in
South Africa. Auditing firms serve the public interest; it is therefore important for these firms to …

The failure of accountants to maintain ethical behaviour while performing professional
services has become an issue that has been discussed over the years. Ethics education and …