FINANCIAL STATEMENT FRAUD: PENGUJIAN FRAUD HEXAGON DENGAN MODERASI AUDIT COMMITTEE
نویسندگان
چکیده
Financial statement fraud has received a lot of attention over the past few years and will continue to become concern because financial can appear in various forms such as hiding assets, exaggerating sales profits, understating liabilities costs. Even once deceptive fraudulent accounting practices are initiated, whole system manipulation be used maintain appearance sustainability. reports by shareholders measure company performance versus expectations. However, sometimes manipulated fulfill one's greed. Many studies have been conducted detecting predicting occurrence fraud. This study explores significant impact on corporate culture Culture widely accepted behavior pattern that influences society's character. In studying fraud, elements need considered along with other factors. research provides holistic view concept its influence organizations behavior. The second objective is discuss from perspective findings provide suggestions for improving culture.
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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-------------------------------------------------------------------ABSTRACT---------------------------------------------------------------------Financial losses due to financial statement frauds (FSF) are increasing day by day in the world. The industry recognizes the problem and is just now starting to act. Although prevention is the best way to reduce frauds, fraudsters are adaptive and will ...
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ژورنال
عنوان ژورنال: Jurnal Bisnis dan Akuntansi
سال: 2023
ISSN: ['1410-9875', '2656-9124']
DOI: https://doi.org/10.34208/jba.v25i1.1799