The purpose of this study is exploring expectation gap among university students and auditors points of view about importance of fraud risk components. To get this purpose, university students' ideas and auditors about importance of each mentioned fraud risk components in Iranian auditing standard No. 24 under the title of "the auditor’s responsibilities relating to fraud in an audit of financi...

This paper is the first, to our knowledge, to investigate the cost of financial reporting fraud to the real economy by considering how misinformation about competitors’ profits might lead a firm to make misguided decisions when it updates its strategy each period. We use an agent-based model to show that misinformation might significantly slow and/or inhibit firms’ ability to learn about consum...

Researchers and practitioners have made many attempts to identify fraud indicators and to build fraud prediction procedures. Fraud is a beg subject and causes tremendous loss to the business world and creates morale problems in the workplace. It represents a critical issue for the accounting profession, in devolved and non-developed countries. Numerous surveys in the 1980s have served to underl...

The fraud Pentagon is expected to be able detect fraudulent financial statements more deeply because there a component of arrogance that was not previously found in research using the triangle and diamond. sample manufacturing companies listed on Indonesian Malaysian Stock Exchanges with total 298 an observation period 2 years. results show variables pressure, opportunity, arrogance, competence...

This study discusses the analysis of influence Pentagon Fraud on Fraudulent Financial Reporting using Beneish Model. fraud is an independent variable in this study. Proxies that can be used for research include pressure which proxied by financial targets and stability. Opportunity (opportunity) ineffective monitoring quality external auditors. Rationalization (Rationalization) change auditor au...

The financial report is a that presents data about the company's finances in certain period. importance of will be trigger for company management to take various ways so statements always look good. This study uses agency theory, which theory explains relationship between shareholders (principals) and (agents), where agent tasked with carrying out every order from principal improve performance ...

Financial reporting fraud is the least common type of fraud, but causes most significant median loss USD 800,000. Given magnitude impact fraudulent financial reporting, academics need to understand actions that can be used reduce reporting. This study aims examine effect internal audit and religiosity on behaviour. Using an experimental design, subjects were randomly assigned two conditions (st...