Business people must provide accurate and relevant information be free from fraud that will mislead other parties. To appropriate for users of financial statements, the preparation these statements prepared as well possible according to data based on applicable accounting rules. This study aims analyze effect stability, external pressure, industry nature, rationalization, capability statement f...

<em>This study aims to detect indications of bond defaults by conducting a thorough analysis PT Trikomsel Oke, Tbk (TRIO)'s financial statements. TRIO's statements show that the company's revenue and profits increased during 2009-2014. However, Indonesia rating agency (PEFINDO) declared default on two bonds issued TRIO in November 2015, even though signal gave its was an unqualified opini...

In recent years, the economy in China has been steadily improving. The financial situation of enterprises mainstream industries become focus public concern. However, statement frauds, which occur frequently, greatly disrupt economic order country. Thus, it is practical significance to accurately identify and evaluate audit risks statements. For this purpose, paper proposes an risk evaluation mo...

The survival of any firm is predicated on the efficient functioning internal audit constituted by management for safeguarding company’s assets. It has been argued that several instances doctored financial statements quoted firms in Nigeria abound leading to scandals with dire consequences investors’ confidence. study examines relationship existing between function and performance insurance comp...