Various studies point out that the principle of conservatism (prudence) has been too long in field accounting, which makes it almost irreplaceable. However, development accounting is line with constant expansion circle stakeholders who impose new requirements regarding information on sources income, destination expenditures and calculation periodic results. This inevitably leads to changes fina...

This experimental essay constructs a conversation between systems thinking and financial reporting. First, general ideas of system ecology are introduced used to inform review three overlapping clusters accounting research. Each these assumes emphasises different characteristics. Second, characteristics blended within the model reporting as risk cycle. Third, critical challenges in modelling co...

Kecurangan ialah suatu aksi kecerobohan yang disengaja berakibat pada kerugaian buat banyak pihak dan butuh atensi spesial oleh auditor independen. Tujuan dari penyusunan ini guna menganalisa faktor- faktor Fraud Pentagon Theory apakah terdapat pengaruhnya terhadap Fraudulent Financial Reporting alias Pelaporan Keuangan. Jenis penelitian digunakan yaitu kualitatif data yakni sekunder bersumber ...