Can Fraud Diamond Affect Fraud Financial Statement In Sharia Commercial Banks?
نویسندگان
چکیده
This research aims to obtain empirical evidence of the effect fraud diamond (pressure as proxied by financial stability, opportunity which is effective monitoring, rationalization total accruals, and capability change directors) on statement at Islamic Commercial Banks. The population in this study were banking companies that list Then sample was taken using purposive sampling technique. used logistic regression because dependent variable a dummy variable. results indicate pressure has no fraud. Opportunity negative Then, And are expected be useful for companies, especially banking, material consideration preventing statements.
منابع مشابه
Predicting financial statement fraud using fuzzy neural networks
Fraud is a common phenomenon in business, and according to Section 24 of the Iranian Auditing Standards, it is the fraudulent act of one or more managers, employees, or third parties to derive unfair advantage and any intentional or unlawful conduct. Financial statements are a means of transmitting confidential management information about the<br ...
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ژورنال
عنوان ژورنال: Jurnal Reviu Akuntansi dan Keuangan
سال: 2021
ISSN: ['2615-2223', '2088-0685']
DOI: https://doi.org/10.22219/jrak.v11i1.16256