This study aims to test the influence of fraud hexagon theory on financial statement fraud. Elements causative factors based cannot be directly investigated but require proxy variables. Stimulus is projected with stability. Opportunity nature industry and ineffective monitoring. Rationalization by a change auditor. Capability director. Arrogance frequent number CEO's picture. Collution ownershi...

We investigate the relationship between board diversity (relation-oriented diversity, task-oriented and overall diversity) financial statement comparability. find that diverse boards are positively associated with comparability, suggesting improves governance mechanisms by alleviating agency conflicts, leading to higher comparability than homogenous boards. also institutional ownership affects ...

This article classifies petrol retail companies in Spain based on their financial ratios using the compositional data analysis (CoDA) methodology. methodology solves most common distributional problems encountered statistical of ratios. The main purpose this is to show that with CoDA methodology, accounting figures presenting low values can have a disproportional influence classification. probl...

The financial statement audit is the process of collecting, evaluating, and aggregating relevant items of evidence pertaining to various management assertions related to the financial statement accounts to determine whether the company’s financial statements present fairly its financial position. The Dempster-Shafer theory [1] of belief functions has been argued to be an appropriate framework f...

One of the most important concepts in financial statement analysis and evaluation is conservatism. Thus recognition of the factors which influence conservatism can considerably help the investor in managing the selection of more conservative assets properly and avoiding the untrue exposure of financial statements. This research is about to consider the relation of effective factors on organizat...