Predicting risk of and motives behind fraud in financial statements of Jordanian industrial firms using hexagon theory

AA Bader, YA Abu Hajar, SRS Weshah… - Journal of Risk and …, 2024‏ - mdpi.com
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 …

[PDF][PDF] Determinants influencing the effectiveness of internal auditing and the responsibility of auditors in fraud detection in an emerging country

TQ Nguyen, TH Truong, MD Tran… - … of Governance and …, 2024‏ - researchgate.net
Internal audit has become an essential part of firms in the age of Industry 4.0 due to its ability
to identify errors or violations leading to fraud in firms (Alzeban & Gwilliam, 2014; Cohen & …

[PDF][PDF] The influence of audit committee attributes on earnings management: Evidence from listed insurance firms

TF Alruwaili - Journal of Governance and Regulation/Volume, 2024‏ - virtusinterpress.org
This job aims to confirm the role of audit committee (AC) attributes in curbing earnings
management (EM)(discretionary accruals, DA). More significantly, it seeks to fully explore …

Faktor-faktor Yang Mempengaruhi Penyajian Kembali Laporan Keuangan Pada Perusahaan BUMN Dan BUMD di BEI Periode 2020-2022

JC Pangestu, K Akwila - Jesya (Jurnal Ekonomi dan …, 2024‏ - stiealwashliyahsibolga.ac.id
Penyajian kembali laporan keuangan pada perusahaan di Bursa Efek Indonesia dapat
menimbulkan banyak persepsi bagi para pihak yang berkepentingan seperti Investor …

The Impact of Board Reforms on Audit Fees and Financial Statement Restatements: Evidence from the Iranian Capital Market

E Farbod, R Azizmohammadi… - … on Quantitative Finance …, 2024‏ - tqfb.reapress.com
This research examines the impact of board reforms on audit fees and financial restatements
in the Iranian capital market. In this context, data from 115 companies listed in the market …

PENGARUH KARAKTERISTIK KOMITE AUDIT DAN KUALITAS AUDITOR EKSTERNAL TERHADAP KUALITAS LAPORAN KEUANGAN: STUDI EMPIRIS PADA …

NI Ulinuha, I Putikadea - Jurnal Revenue: Jurnal Ilmiah …, 2024‏ - revenue.lppmbinabangsa.id
This study aims to analyze the influence of audit committee characteristics and external
auditor quality on financial statement quality using multiple linear regression method in IDX …

[PDF][PDF] Better governance for complex times—Theoretical assumptions and empirical evidence

A Nurrahmawati, T Arifin… - Journal of Governance and …, 2023‏ - virtusinterpress.org
The need to govern phenomena is strongly felt in a world where uncertainty, crises, and
failures are no longer extraordinary. This issue explores governance in several areas of …

Operations Management of Multipurpose Cooperatives in Rinconada Area, Philippines

JG Tarin - Journal of Management Studies and Development, 2024‏ - journal.iistr.org
This study was conducted to determine the compliance of 13 multipurpose cooperatives in
Rinconada with Memorandum Circular No. 2013-15 Series 2013 from the Cooperative …

Ο αντίκτυπος της εταιρικής διακυβέρνησης στις ελεγκτικές δαπάνες και την καθυστέρηση ελέγχου. Μελέτη των ελεγκτικών επιτροπών στις εισηγμένες εταιρείες του …

Δ Μιτσκίνης - 2023‏ - dspace.lib.uom.gr
Η παρούσα έρευνα εξετάζει τη σχέση μεταξύ των χαρακτηριστικών της ΕΕ με τις ελεγκτικές
αμοιβές και την καθυστέρηση ελέγχου κατά τα τέσσερα πρώτα χρόνια εφαρμογής του …

[PDF][PDF] IMPACT OF MANAGER'S MOTIVATION ON FRAUDULENT ACCOUNTING: AN EMPIRICAL STUDY

AA Alakkas, H Alhumoudi, H Khan, A Imam, A Khatoon… - 2024‏ - researchgate.net
Impact of manager’s motivation on fraudulent accounting: An empirical study Page 1 Corporate
Governance and Organizational Behavior Review / Volume 8, Issue 2, 2024 93 IMPACT OF …