This research investigates how political connections and accounting irregularities affect the auditor appointment decision in Indonesian state-owned enterprises. considers choice switching decisions as its dependent variables. Political connection is calculated a percentage of firm's board directors commissioners with connections. Accounting are Beneish M-Score. Employing 235 firm-year observat...

Purpose: There is evidence that managers engage in opportunistic practice to manipulate reported performance attract unsuspecting investors. This paper seeks detect the likelihood of manipulations on financial reports service firms (banks and other institutions) as well identify indicators are likely predictors probability Nigeria. Theoretical framework: The M-score models, from Beneish (1999),...

Research background: Earnings management is a current topic in the world of financial management. It can be considered as global phenomenon today’s modern approach to reporting accounting information and related decisions managers, which may affect overall results statements. Many companies use earnings tool maintain stable profit growth or prevent “red numbers” from appearing statements that a...

The financial health of enterprises and their continued profitability competitiveness in the market are influenced considerably by level earnings achieved. Enterprises forced to report best possible results demonstrate strength provide a good accounting for investors creditors. Thus, main objective study is investigate whether there any mutual dependence between corporate stability management. ...

This study aims to determine the relationship formed between effectiveness of audit committee and fraudulent financial statements. The in this will be proxied through expertise members, frequency meetings, size committee, also tenure members. Financial statement fraud measured using Beneish M-Score formula. uses sector companies listed on Indonesia Stock Exchange during 2019-2020 period as obje...

The phenomenon of financial statement fraud in Indonesia often occurs, related to reports on audit results public accounting firms. These findings have an impact investors because fraudulent statements that the potential cause losses. purpose study was determine effect size and tenure KAP detection fraud. research sample 140 manufacturing companies from 2014 2015, which were listed Stock Exchan...

In recent decades, predicting company bankruptcies and financial troubles has become a major concern for various stakeholders. Furthermore, because financially sustainable businesses are affected by numerous highly complex factors, both internal external, the situation is even more complex. This paper applies Altman’s Z-score models; precisely, initial model (a manufacturing companies), Z?-scor...