In this article, we review recent archival research articles (98 studies) on the impact of
corporate governance on restatements, enforcement activities and fraud as corporate …

Kecurangan laporan keuangan merupakan perilaku oportunistik agen yang menyesatkan
prinsipal akibat adanya asimetri informasi. Prinsipal memanfaatkan tata kelola perusahaan …

Purpose A number of highly publicised scandals such as Enron, Lehman Brothers,
Parmalat, Satyam, Toshiba and 1MDB (to name a few) have heightened the awareness of …

Purpose This study aims to see the moderating effect of board diversity on the relationship
between ownership structure and real earnings management. Design/methodology …

Purpose The purpose of this present study is to assess the impact of intellectual capital (IC)
on fraud in listed firms' financial statements on the Tehran Stock Exchange (TSE). In other …

This study aims to analyze the relationship between the causes of fraud, good corporate
governance, and fraud. This study is a descriptive study tested using logistic regression …

Purpose This study aims to investigate cases of fraudulent financial statements that have
occurred in Indonesia and explore the similarities of cases that existed in the period before …

Purpose This paper aims to examine the extent of ethical values information disclosure on
the top 100 Malaysian and Indonesian companies' annual reports using coercive …

We take the perspective that specific traits that distinguish family from non-family firms are
essential for the understanding of the impact of board diversity on the likelihood of corporate …

Purpose This study aims to assess the relationship between managerial entrenchment and
the chance of fraud in financial statements, which are the only available source for …