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Corporate governance challenges and opportunities in mitigating corporate fraud in Malaysia
Purpose This study aims to examine the relationship between corporate governance and the
likelihood of corporate fraud in Malaysia. Design/methodology/approach The sample of …
likelihood of corporate fraud in Malaysia. Design/methodology/approach The sample of …
Fraudulent financial reporting in ministerial and governmental institutions in Indonesia: An analysis using hexagon theory
This study examined fraudulent financial reporting in the ministerial and governmental
institutions in Indonesia. It adopted the hexagon theory that identified six elements …
institutions in Indonesia. It adopted the hexagon theory that identified six elements …
The effect of corporate governance and firm-specific characteristics on the incidence of financial restatement
Purpose This paper aims to examine the effects of corporate governance and firm-specific
characteristics on the incidence of financial restatement among Malaysian public listed firms …
characteristics on the incidence of financial restatement among Malaysian public listed firms …
[PDF][PDF] Earnings management and fraudulent financial reporting: The Malaysian story
Earnings management research has a long and rich history. The agency conflict, incentives,
rationalization, opportunity plus having the capability among the managers to manipulate …
rationalization, opportunity plus having the capability among the managers to manipulate …
Audit committee characteristics, board diversity, and fraudulent financial reporting in Malaysia
We investigate the relationship between audit committee characteristics, board diversity, and
the propensity of committing fraud among Malaysian firms. Based on a matched-pair sample …
the propensity of committing fraud among Malaysian firms. Based on a matched-pair sample …
[PDF][PDF] Related party transactions and earnings quality: does corporate governance matter?
This paper investigates the relationship between related party transactions (RPTs) and
earnings quality (EQ). In addition, this paper examines whether there is a positive …
earnings quality (EQ). In addition, this paper examines whether there is a positive …
Pengujian fraud pentagon terhadap resiko financial fraudulent reporting
The research to examine how much financial stability, financial target, external pressure,
nature of industry, ineffective monitoring, rationalization, capability and oship have effect …
nature of industry, ineffective monitoring, rationalization, capability and oship have effect …
[PDF][PDF] Financial statement fraud: evidence from Malaysian public listed companies
Financial statement fraud is seen as a rampant problem around the world. Early detection is
one of the ways to curb financial statement fraud, and it has motivated this study to be …
one of the ways to curb financial statement fraud, and it has motivated this study to be …
[PDF][PDF] Concealing Financial Distress With Earnings Management: A Perspective on Malaysian Public Listed Companies
Earnings Management is prevalent among corporations, resulting to misleading information
disclosed on financial statements. By adopting agency theory argument, in line with fulfilling …
disclosed on financial statements. By adopting agency theory argument, in line with fulfilling …
[PDF][PDF] The influence of fraud triangle factors on real earnings management
This study aims to examine the relationship between factors of pressure, opportunity, and
rationalization, and the occurrence of real earnings management among Malaysian public …
rationalization, and the occurrence of real earnings management among Malaysian public …