PENGARUH FRAUD DIAMOND DALAM MENDETEKSI FINANCIAL STATEMENT FRAUD
نویسندگان
چکیده
The purpose of this study is to determine the influence diamond fraud elements consisting pressure (which are proxied with financial stability, external pressure, and targets), oppoturnity by nature industry ineffective monitoring), rationalization audit opinions, capability changing directors statements. This research uses a qualitative descriptive method secondary data sources collected through literature studies. results show that Fraud Diamond element can have an effect on detecting occurrence statement fraud. higher application analysis, less risk in company. analysis internal control anticipate statements better quality carried out company, company be minimized.
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: Balance vocation accounting journal
سال: 2023
ISSN: ['2580-1074']
DOI: https://doi.org/10.31000/bvaj.v6i2.7278