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Journal articles on the topic 'Accounting and Financial Irregularities'

Author: Grafiati

Published: 7 June 2025

Last updated: 2 August 2025

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1

Toit, Elda du, and Frans N. S. Vermaak. "Characteristics of companies with a higher risk of financial statement fraud: Five case studies." Risk Governance and Control: Financial Markets and Institutions 5, no. 1 (2015): 77–87. http://dx.doi.org/10.22495/rgcv5i1c1art1.

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Various characteristics can be observed in the financials and the behaviour of companies engaging in accounting irregularities. This article explores the usefulness of such characteristics by analysing the financial statements of five companies accused of alleged accounting irregularities. The analysis involves quantitative and qualitative analyses for each of the companies, compared to a relevant control sample. The quantitative study consisted of financial statement analyses. The qualitative study involved an analysis of the narrative reports that form part of the published annual report. Ni

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Animley, Edmund, John Kwaku Mensah Mawutor, and Isaac Ofoeda. "Crisis Accounting and Financial Irregularities: Do Ethical Considerations Play a Role?" International Journal of Accounting, Business and Finance 2, no. 2 (2024): 1–14. http://dx.doi.org/10.55429/ijabf.v2i2.100.

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In periods of crisis, organizations and nations experience heightened demands to achieve financial targets, which result in unethical conduct such as the manipulation of financial data and the misrepresentation of financial information or funds. The study aimed at assessing the relationships between Crisis Accounting, Ethical Considerations and Financial Irregularities and establish the moderating role of Ethical Consideration in the relationship that exists between Crisis Accounting and Financial Irregularities. Data from 309 accountants were used to establish the relation between the variabl

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Henrique Rocha Felix, Carlos, and Arilda Teixeira. "Tax Aggressiveness and Accounting and Financial Irregularities in Brazil." New Challenges in Accounting and Finance 5 (February 2021): 50–66. http://dx.doi.org/10.32038/ncaf.2021.05.04.

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This paper aimed to analyse whether tax aggressiveness increases the Company probability to incur in accounting and financial irregularities. It was used as a quantitative and descriptive methodology. To measure the aggressiveness level, it used General and Current Effective Tax Rate (ETR) and to estimate the results, Logit Regression. The population of this research were the Companies with shares on Stock Exchanges. The sample was the Brazilian Companies listed on B3 during de period 1999-2017, which corresponded to 4332 observations. Is was divided into two groups: one for treatment, and ano

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Felix, Carlos Henrique Rocha, and Arilda Teixeira. "Tax Aggressiveness and Accounting and Financial Irregularities in Brazil." New Challenges in Accounting and Finance 5 (March 10, 2021): 50–66. https://doi.org/10.32038/NCAF.2021.05.04.

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This paper aimed to analyse whether tax aggressiveness increases the Company probability to incur in accounting and financial irregularities. It was used as a quantitative and descriptive methodology. To measure the aggressiveness level, it used General and Current Effective Tax Rate (ETR) and to estimate the results, Logit Regression. The population of this research were the Companies with shares on Stock Exchanges. The sample was the Brazilian Companies listed on B3 during de period 1999-2017, which corresponded to 4332 observations. Is was divided into two groups: one for treatment, and ano

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Nurbaiti, Zulvi, and Rustam Hanafi. "ANALISIS PENGARUH FRAUD DIAMOND DALAM MENDETEKSI TINGKAT ACCOUNTING IRREGULARITIES." Jurnal Akuntansi Indonesia 6, no. 2 (2017): 167. http://dx.doi.org/10.30659/jai.6.2.167-184.

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This study aimed to analyze the factors that effect the level of accounting irregularities. Accounting Irregularities isthe aggresive accounting practices, misuse of the facts that apply to the financial statements either intentionallyor unintentionally, omission or misinterpretation of accounting standarts, and fraud. The variables of thr frauddiamond that used is pressure, opportunity, rationalozation and capability. The population in this study is the nonfinancialcompanies listed in Indonesia Stock Exchange in 2012-2014 and the sampling technique is purposivesampling. The type of data used

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Murtanto, Murtanto, and Dewi Sandra. "PENGARUH FRAUD DIAMOND DALAM MENDETEKSI TINGKAT ACCOUNTING IRREGULARITIES DENGAN KOMITE AUDIT SEBAGAI VARIABEL MODERATING." Media Riset Akuntansi, Auditing & Informasi 19, no. 2 (2019): 209. http://dx.doi.org/10.25105/mraai.v19i2.5320.

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Penelitian ini bertujuan untuk menganalisis faktor-faktor yang mempengaruhi tingkat <em>accounting irregularities</em> terhadap <em>pressure, opportunity, rationalization dan capability</em> dengan komite audit sebagai variabel moderasi. Populasi dalam penelitian ini adalah perusahaan konstruksi, perusahaan properti investasi dan perusahaan aset real estat pada tahun 2016-2017 dan teknik pengambilan sampling adalah purposive sampling. Jenis data yang digunakan adalah jenis data skunder dari Bursa Efek Indonesia dalam bentuk laporan keuangan tahunan. Jumlah sampel dalam

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7

Du Toit, Elda, and Frans Vermaak. "Company financial health: Financial statement users’ and compilers’ perceptions." Journal of Economic and Financial Sciences 7, no. 3 (2014): 819–36. http://dx.doi.org/10.4102/jef.v7i3.239.

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Some prior studies have investigated using analyses of financial statements to reveal companies’ financial health, but the usefulness of using such analyses to reveal the financial health of companies and possible presence of accounting irregularities in South African companies needed further investigation. This study examines whether users and compilers of financial statements believe that analysing financial statements can provide clear indications of companies’ financial health. The study was conducted by means of a structured questionnaire based on statements made by experts in the field o

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Vasyakin, Bogdan S., and Elena G. Perepechkina. "Problems of organizing a public audit of the budget sphere." Theoretical and Practical Aspects of Management, no. 9 (August 24, 2020): 30–42. http://dx.doi.org/10.46486/0234-4505-2020-9-30-42.

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Relevance. The article discusses the problem of state auditing in the regions of the Russian Federation. Studies of data on control activities of the Astrakhan region's RCD show a high level of risk to the economic security of the region. The problems that arise from the actual implementation of control measures in the region are identified. The analysis showed that the state audit in the regions of the Russian Federation is usually reduced to the activities of the control and counting bodies of the federal entities. The article makes recommendations on the need to include in the system of sta

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9

Price, Richard A., Nathan Y. Sharp, and David A. Wood. "Detecting and Predicting Accounting Irregularities: A Comparison of Commercial and Academic Risk Measures." Accounting Horizons 25, no. 4 (2011): 755–80. http://dx.doi.org/10.2308/acch-50064.

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SYNOPSIS Although a substantial body of academic research is devoted to developing and testing risk proxies that detect accounting irregularities, the academic literature has paid little attention to commercially developed risk measures. This is surprising given the general consensus that academic risk measures have relatively poor construct validity. We compare the commercially developed Accounting and Governance Risk (AGR) and Accounting Risk (AR) measures with academic risk measures to determine which best detects financial misstatements that result in Securities and Exchange Commission enf

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McGuire, Sean T., Thomas C. Omer, and Nathan Y. Sharp. "The Impact of Religion on Financial Reporting Irregularities." Accounting Review 87, no. 2 (2011): 645–73. http://dx.doi.org/10.2308/accr-10206.

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ABSTRACT This study examines the impact of religion on financial reporting. We predict that firms in religious areas are less likely to engage in financial reporting irregularities because prior research links religiosity to reduced acceptance of unethical business practices. Our results suggest that firms headquartered in areas with strong religious social norms generally experience lower incidences of financial reporting irregularities. We also examine whether religiosity influences managers' methods of managing earnings. Although we find a negative association between religiosity and abnorm

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Oyeyemi, Ogundajo Grace. "Accounting Software and Financial Irregularities in Selected Deposit Money Banks in Nigeria." International Journal of Economics, Business and Management Research 09, no. 02 (2025): 171–87. https://doi.org/10.51505/ijebmr.2025.9215.

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The study examined the nexus between accounting software and financial irregularities using some selected deposit money banks in Nigeria. Specifically, the study examined the extent by which banks' fraud is detected, reduced and prevented by deployment of accounting software. Methodology: The study population comprised of 13 money deposit banks listed on the Nigeria stock exchange as at 31st December 2020. 70 respondents were sampled from 7 of the banks randomly selected from the entire population. Data was obtained using a well-structured questionnaire. Data collected were analyzed using desc

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Md., Abu Ayub Ansari. "The Role of Internal Audit Function and Forensic Accounting Practices in Bangladesh." International Journal of Innovative Science and Research Technology (IJISRT) 10, no. 2 (2025): 1118–22. https://doi.org/10.5281/zenodo.14949840.

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The internal audit function and forensic accounting practices play pivotal roles in enhancing organizational governance, ensuring financial transparency, and combating fraud. Internal auditing focuses on assessing risk management, control processes, and compliance with established policies to safeguard organizational assets and optimize performance. Meanwhile, forensic accounting emphasizes detecting, investigating, and preventing financial irregularities through specialized accounting and investigative techniques. This paper explores the synergy between these two disciplines, highlighting how

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Gupta, Vishal K., Sandra Mortal, Bidisha Chakrabarty, Xiaohu Guo, and Daniel B. Turban. "CFO Gender and Financial Statement Irregularities." Academy of Management Journal 63, no. 3 (2020): 802–31. http://dx.doi.org/10.5465/amj.2017.0713.

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Abduraxmanov Ramazon Abdullayevich. "The role of accounting in ensuring internal control and accountability in the public sector." World Journal of Advanced Research and Reviews 26, no. 1 (2025): 1578–81. https://doi.org/10.30574/wjarr.2025.26.1.1255.

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This study examines the role of public sector accounting in strengthening internal control and financial accountability. Using comparative insights from developed and developing countries, it analyzes institutional integration, digital infrastructure, and audit practices. Based on audit data from Uzbekistan, the paper proposes targeted reforms to improve recovery rates, prevent fiscal irregularities, and align accounting systems with internal oversight functions.

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Dave, Nirali, and Dharini Patel. "FORENSIC ACCOUNTING IN INDIA: AN EXPLORATION OF EDUCATION, PRACTICE, AND CAREER OPPORTUNITIES." Sachetas 2, no. 2 (2023): 15–22. http://dx.doi.org/10.55955/220002.

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Forensic accounting gained popularity in India following the Enron, Rajat Gupta, and Satyam cases. Few chartered accounting firms specialize in fraud investigation as a practice area. The big four consulting firms Deloitte, KPMG, PricewaterhouseCoopers, and Ernst & Young control a large portion of this industry. Forensic accounting should be included in the curriculum at undergraduate and postgraduate levels across the country. This will help corporations and governments keep a lid on crime at the outset, writes Shashank Joshi. Forensic accounting is an area where forensic accountant exami

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Rosdiana, Mega, Agus Sumanto, and Rica Wuryaningrum. "The Influence of Understanding The Code of Ethics of The Accountant Profession and Student Intelligence on the Ethical Behavior of Accounting Students." Kontigensi : Jurnal Ilmiah Manajemen 12, no. 2 (2024): 971–79. https://doi.org/10.56457/jimk.v12i2.660.

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This study examines the influence of understanding the code of ethics in the accounting profession and student intelligence on the ethical behavior of accounting students. Ethical behavior in the professional and academic context has become a critical issue due to increasing cases of financial irregularities. Students, especially those studying accounting, play a crucial role in maintaining ethical standards in financial reporting and broader economic activities. The research seeks to understand how students' knowledge of ethical guidelines in accounting, combined with their cognitive abilitie

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Tiara Marcella Ruskito, Viona Eka Putri Mardiono, and Tries Ellia Sandari. "Peranan Akuntansi Forensik dalam Mengungkap Gratifikasi dan Penyalahgunaan Wewenang." Jurnal Mutiara Ilmu Akuntansi 3, no. 1 (2024): 30–35. https://doi.org/10.55606/jumia.v3i1.3513.

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This research aims to examine the role of forensic accounting in detecting and exposing acts of graft and abuse of authority, focusing on the case of the Indonesian Export Financing Agency (LPEI) and the Bandung Smart City project. Forensic accounting offers an in-depth law-based investigative approach, which enables the disclosure of patterns of financial manipulation as well as weaknesses in internal controls. This research uses a qualitative method through a literature review of relevant journals, books, and literature. The results show that forensic accounting is not only effective in unco

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Singh Manku, Amandeep. "The Role of Forensic Accounting in Uncovering Financial Frauds During the 2008 Financial Crisis: Case Studies, Post-Crisis Reforms, and Global Comparisons." International Scientific Journal of Engineering and Management 04, no. 04 (2025): 1–7. https://doi.org/10.55041/isjem02816.

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The 2008 financial crisis exposed severe vulnerabilities in the global financial system, characterized by widespread fraud, mismanagement, and deceptive financial practices. Forensic accounting played a critical role in uncovering these fraudulent activities by tracing financial irregularities, detecting false reporting, and providing legal evidence necessary for prosecution. This paper explores the pivotal role forensic accounting played during the crisis, focusing on key case studies such as Lehman Brothers, the Madoff Ponzi scheme, and other notable corporate frauds. Additionally, the paper

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Shaima Adnan Al-Sultani. "Big Data and its Impact on Forensic Accounting." Global Management: International Journal of Management Science and Entrepreneurship 2, no. 1 (2025): 148–59. https://doi.org/10.70062/globalmanagement.v2i1.91.

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These advanced analytical capabilities powered by big data comes into play in the world of forensic accounting as the new frontier in identifying corruption and fraud. Since corruption and fraud must be tackled with all available tools in developing countries such as Iraq, this study delves detail into the notable positive impact of big data on the practices of forensic accounting. With a descriptive methodology and statistical analysis, it is the results shows that the big data in forensic accountant can make it easier for forensic accountants to analyze complex datasets, triangulate, analyze

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Astuti, Dewi Saptantinah Puji, Khofifah Indar Pratama, and Djoko Kristianto. "THE INFLUENCE OF IMPLEMENTATION ALTERNATIVE AUDIT PROCEDURES ON THE AUDIT QUALITY RESULTS IN THE COVID-19 PANDEMIC." MARGINAL JOURNAL OF MANAGEMENT ACCOUNTING GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES 2, no. 1 (2023): 394–402. http://dx.doi.org/10.55047/marginal.v2i1.492.

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The accuracy of the audit results is determined by the auditor's ability to perform their duties in accordance with the applicable public accountant code of ethics and auditing standards. The auditor can find irregularities in the client's accounting system while auditing the financial statements of the client and report them in the audited financial statements. The purpose of this study was to determine whether the covid-19 pandemic that occurred affected auditors in auditing the financial statements of a company, causing differences in the quality of audit results. This study uses a survey m

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Chang, Chun-Chia (Amy), Joanne Duke, and Su-Jane Hsieh. "A Loophole In Financial Accounting: A Detailed Analysis Of Repo 105." Journal of Applied Business Research (JABR) 27, no. 5 (2011): 33. http://dx.doi.org/10.19030/jabr.v27i5.5590.

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<span>From 2000 to 2008, Lehman used repo transactions to hide billions of dollars on their statements. They also</span><strong></strong><span>misrepresented the repo transactions as secured borrowings even though they actually recorded the transactions as sales. Valukas report in 2010 stimulated an extensive coverage of the repo transactions and spurred an array of studies addressing issues related to the collapse of financial institutions. Since the Repo 105 maneuver of Lehman provides a good example on how regulatory deficiencies can induce companies to obscure

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Kimathi, Susan Karendi. "Internal Accounting controls and financial statements accuracy of Public Sector firms in Kenya." East African Finance Journal 4, no. 2 (2025): 18–33. https://doi.org/10.59413/eafj/v4.i2.2.

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This study examines the influence of internal accounting controls on the accuracy of financial statements within public sector institutions in Kenya. Accurate financial reporting is critical for ensuring transparency, accountability, and sound decision-making in public finance management. The study explores key components of internal controls, including the control environment, risk assessment, control activities, information and communication systems, and monitoring processes. Drawing from theoretical frameworks such as agency theory, stewardship theory, and contingency theory, the research h

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Osaloni, Bankole O., and Ayomide G. Ige. "An Evaluation of the Effect of Forensic Accounting Techniques on Financial Reports of Listed Manufacturing Companies in Nigeria." European Journal of Business and Social Scicnes 11, no. 4 (2023): 1–25. https://doi.org/10.5281/zenodo.7851331.

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<em>This study aims to investigate the effect of forensic accounting techniques in analyzing the financial reports of listed manufacturing companies in Nigeria. The research employed a purposive sampling technique, selecting 152 respondents as the sample size. A simplified questionnaire was used to obtain accurate and validly quantifiable data, utilizing a 5-point Likert scale method continuum of 1 to 5. This study seeks to gain insight into how forensic accounting techniques can be applied to detect financial manipulations and irregularities in corporate financial reports. The study provides

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Trivedi, Asst.Prof. Shweta. "Role of Forensic Accounting in India." International Journal of Advance and Applied Research 6, no. 25(B) (2025): 143–47. https://doi.org/10.5281/zenodo.15314892.

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<strong>Abstract:</strong> The increasing intricacies of business and commercial activities, alongside financial irregularities and the escalating obsession with profit maximization at all costs, can result in failures such as SATYAM, ENRON, and WORLDCOM, which have a profoundly negative impact on the survival and growth of any economic entity. Traditional accounting and auditing practices do not provide complete assurance against the prevention and detection of all fraudulent financial reporting. The concept of forensic accounting has gained traction in India due to a relentless rise in corpo

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Amril, Amril, and Helmy Syamsuri. "Dampak Faktor Perilaku terhadap Praktik Akuntansi Modern." SENTRI: Jurnal Riset Ilmiah 4, no. 7 (2025): 350–59. https://doi.org/10.55681/sentri.v4i7.4203.

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This study aims to analyze the role of professionalism and ethics in controlling the complexity of modern accounting practices at financial sector State-owned enterprises in Makassar City. The complexity includes the use of information system-based accounting technology, integration of financial data across units, and increasing pressure on transparency and accountability of financial reporting. The approach used was qualitative with descriptive methods, and data were obtained through in-depth interviews, observation, and documentation. Research informants consist of internal accountants, audi

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Ali, Ahmed Mustafa, Ibrahim Khilel Khinger, Adel Subhe, and Asmaa Kahtan Al-Orfali. "Forensic Accounting Techniques in Detecting Frauds." Journal of Ecohumanism 3, no. 5 (2024): 543–58. http://dx.doi.org/10.62754/joe.v3i5.3922.

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Background: Fraud poses a significant risk to companies' financial stability, requiring strong detection and prevention techniques. This study explores how forensic accounting methods are crucial in combating fraud, especially due to the increasing complexity of fraudulent schemes that need a proactive and flexible strategy. Objective: This project aims to assess the effectiveness of several forensic accounting techniques in detecting fraudulent actions in financial systems. This goal arises from the pressing need to strengthen economic systems against the advanced risks presented by fraud. Me

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Oyedokun, Okiki Isaac. "Forensic Accounting and Financial Reporting Quality of Listed Deposit Money Banks in Nigeria." UMYU Journal of Accounting and Finance Research 6, no. 1 (2024): 105–19. http://dx.doi.org/10.61143/umyu-jafr.6(1)2024.009.

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Economic volatility and stakeholder dissatisfaction such as inadequate regulatory monitoring, public sector inefficiency, corporate governance issue, financial reporting irregularities, weakness in traditional auditing widespread corruption and financial mismanagement have led requests for improved financial system protection, necessitating the implementation of forensic accounting. This research was initiated to explore the impact of forensic accounting on financial reporting quality in Nigerian listed deposit money banks (DMBs). The longitudinal research included 10 DMBs listed on the Nigeri

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Adetunji Paul Adejumo and Chinonso Peter Ogburie. "Forensic accounting in financial fraud detection: Trends and challenges." International Journal of Science and Research Archive 14, no. 3 (2025): 1219–32. https://doi.org/10.30574/ijsra.2025.14.3.0815.

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Forensic accounting plays a pivotal role in detecting and preventing financial fraud, blending investigative skills with accounting expertise to uncover financial discrepancies. As corporate fraud schemes grow more sophisticated, forensic accountants utilize advanced techniques such as data analytics, artificial intelligence (AI), and blockchain for fraud detection. This paper explores current trends and challenges in forensic accounting, highlighting its increasing significance in financial crime prevention. Recent advancements in forensic accounting include the use of big data analytics and

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Henselmann, Klaus, Dominik Ditter, and Elisabeth Scherr. "Irregularities in Accounting Numbers and Earnings Management—A Novel Approach Based on SEC XBRL Filings." Journal of Emerging Technologies in Accounting 12, no. 1 (2015): 117–51. http://dx.doi.org/10.2308/jeta-51247.

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ABSTRACT The SEC XBRL mandate enables the gathering of accounting numbers to be fully automatic in a database-like manner that provides vast opportunities for financial analysis. Using this functionality, this study proposes a simple analytical prescreening measure that uses abnormal digit distributions at the firm-year level to identify firms suspected of having managed earnings. On average, we find that the constructed measure indicates a greater amount of irregularities in the reported accounting numbers of firms with higher incentives to engage in earnings management. The suggested XBRL-en

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Cvetković, Dragan, and Dragomir S. Dimitrijević. "Analytical Techniques in the Forensic Investigation of Fraudelent Financial Reporting." REVIZOR 27, no. 108 (2024): 235–62. https://doi.org/10.46793/rev24108235c.

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In modern business, financial reports, as the final product of the accounting process, represent a key source of information for numerous users. Simultaneously with the development of financial reporting and the increase of its impact on the making of important investment and business decisions, there are various forms of false financial reporting and misleading the users of financial reports. The subject of this paper are analytical techniques used in the forensic investigation of suspicious transactions and manipulation of financial data. The aim of the paper is to point out the importance o

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Chen, Junhao. "Research on the Construction of Professional Ethics of Accounting Personnel." Advances in Economics, Management and Political Sciences 116, no. 1 (2024): 54–60. http://dx.doi.org/10.54254/2754-1169/116/20242376.

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Abstract: Accounting basic professional ethics refers to the behavior and norms that accountants should follow. It reflects the professional skills, professional ethics and influence on the social economic environment of accountants. With the development of the times, financial information has become the basis for the parties to participate in the decision of the social market economy, so the importance of the basic professional ethics of accounting has become increasingly prominent. In recent years, accounting fraud has become more and more serious due to the irregularities of accountants' ba

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Priharjanto, Akhmad, and Yusniar Yuliana Wardani. "PENGARUH TEMUAN, TINGKAT PENYIMPANGAN, OPINI AUDIT, DAN KARAKTERISTIK PEMERINTAH DAERAH TERHADAP TINGKAT PENGUNGKAPAN LAPORAN KEUANGAN PEMERINTAH PROVINSI DI INDONESIA." INFO ARTHA 1 (June 7, 2017): 97–110. http://dx.doi.org/10.31092/jia.v1i1.72.

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Disclosure is the most important aspect in financial statement. Full disclosure provides an easy understanding about the contents for user in order to make precise decision. This research examines full disclosure of Local Government Financial Statement (LKPD) in Indonesia based on Governmental Accounting Standard (SAP). Moreover, this research explains factors that affect the mandatory disclosure level of province's financial statement in Indonesia from 2009 until 2012 . Those examined factors are audit opinions, audit findings, the level of audit irregularities and local characteristics speci

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DR. NIKHILKUMAR H.WAYKOLE. ""Artificial Intelligence in Accounting: Enhancing Fraud Detection and Risk Management"." International Journal of Latest Technology in Engineering Management & Applied Science 14, no. 3 (2025): 634–39. https://doi.org/10.51583/ijltemas.2025.140300066.

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Abstract Industry regulators and enforcers demand the accounting profession transform to one that adopts more progressive models for fraud detection, prevention and risk mitigation as financial fraud becomes increasingly strategic. This adolescence explores the strategic role of false knowledge (AI) in changing fraud detection and risk management practices in accounting. By reviewing current AI applications, especially those employing machine learning models to identify anomalies or irregularities in financial data, this research assesses the potential for using these technologies to improve t

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DR. NIKHILKUMAR H.WAYKOLE. ""Artificial Intelligence in Accounting: Enhancing Fraud Detection and Risk Management"." International Journal of Latest Technology in Engineering Management & Applied Science 14, no. 3 (2025): 688–93. https://doi.org/10.51583/ijltemas.2025.140300072.

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Abstract: Industry regulators and enforcers demand the accounting profession transform to one that adopts more progressive models for fraud detection, prevention and risk mitigation as financial fraud becomes increasingly strategic. This adolescence explores the strategic role of false knowledge (AI) in changing fraud detection and risk management practices in accounting. By reviewing current AI applications, especially those employing machine learning models to identify anomalies or irregularities in financial data, this research assesses the potential for using these technologies to improve

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McNichols, Maureen F., and Stephen R. Stubben. "Does Earnings Management Affect Firms’ Investment Decisions?" Accounting Review 83, no. 6 (2008): 1571–603. http://dx.doi.org/10.2308/accr.2008.83.6.1571.

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ABSTRACT: This paper examines whether firms manipulating their reported financial results make suboptimal investment decisions. We examine fixed asset investments for a large sample of public companies during the 1978–2002 period and document that firms that manipulate their earnings—firms investigated by the SEC for accounting irregularities, firms sued by their shareholders for improper accounting, and firms that restated financial statements—over-invest substantially during the misreporting period. Furthermore, following the misreporting period, these firms no longer over-invest, consistent

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Đukić, Tadija, Miloš Pavlović, and Vladimir Grdinić. "Uncovering Financial Fraud: The Vital Role of Forensic Accounting and Auditing in Modern Business Practice." Economic Themes 61, no. 3 (2023): 407–18. http://dx.doi.org/10.2478/ethemes-2023-0021.

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Abstract This article explores the critical roles of forensic accounting and auditing in modern business, focusing on uncovering financial irregularities and promoting transparency. Through a meticulous literature review and analysis, the study emphasizes the significance of these practices. The purpose is to underscore their importance, methodologies, and implications. Methodologically, the article employs a comprehensive literature review and meticulous analysis of real-world applications. It investigates cases of corporate fraud, financial statement analysis, and dispute resolution. Ethical

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Ayuningrum, Octaviana Dian, and Tumirin Tumirin. "Model Prediksi Pelanggaran Akuntansi." JIATAX (Journal of Islamic Accounting and Tax) 2, no. 2 (2020): 149. http://dx.doi.org/10.30587/jiatax.v2i2.1417.

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Financial statements are a reflection of the condition of a company in a certain period. Financial statements are said to be good if the report can provide transparent information and explanations about the results of operations or activities based on predetermined rules. However, there are still many deviations in accounting (accounting irregularities) by companies to maintain and increase the value of the company in attracting investors to keep investing their funds for the survival of the company. These actions included fraud in intentional financial statements. This can be detrimental to u

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Thuy Ho, Tai Vu, Thao Nguyen, and Ngoc Huynh. "Impact of Corporate Governance on Accounting Irregularities in Vietnamese Listed Companies: The Moderating Role of Financial Leverage." Asian Academy of Management Journal of Accounting and Finance 21, no. 1 (2025): 237–73. https://doi.org/10.21315/aamjaf2025.21.1.9.

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This study aims to address limitations of previous research by testing the moderating role of financial leverage on the relationship between corporate governance (CG) and accounting irregularities (AIs). We employ both logistic regression and two-step system Generalised Method of Moments (GMM) regression to test these relationships through panel data of 382 companies listed on the Vietnamese stock market from 2011 to 2022. While a larger board of directors (BOD) size or companies being audited by Big 4 companies may reduce the likelihood of AIs, a chief executive officer (CEO) who also holds t

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Idrus, Yudi Avalon, Noer Azam Achsani, and Arief Tri Hardiyanto. "THE RELATIONSHIP BETWEEN THE AUDIT BOARD OF THE REPUBLIC OF INDONESIA’S (BPK) OPINION WITH REGIONAL GOVERNMENT FINANCIAL REPORT AND CORRUPTION." Jurnal Tata Kelola & Akuntabilitas Keuangan Negara 4, no. 1 (2018): 23. http://dx.doi.org/10.28986/jtaken.v4i1.168.

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BPK audit report on a government financial report contains an opinion that is a professional statement of the auditor regarding the fairness of financial information presented in the financial statement. In forming opinion, a BPK auditor uses four criteria, namely the application of Government Accounting Standard, adequate disclosures, compliance of laws and regulations, and effectiveness of internal control systems. The unqualified opinion is issued to a financial report with no material statements and/or fraud. However, it is widely reported that many irregularities still occur across govern

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Prewett, Kyleen, Tammie J. Schaefer, and Donald (Don) Wengler. "WrecksAll Drug Company." Issues in Accounting Education 34, no. 4 (2019): 31–38. http://dx.doi.org/10.2308/iace-52546.

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ABSTRACT WrecksAll Drug Company is a fraud investigation case in which students use financial and nonfinancial data to develop and test hypotheses related to irregularities in deposits. The case teaches the proper sequence of activities in conducting a fraud investigation and how to identify sources of evidence useful in evaluating fraud hypotheses. Students get hands-on experience in analyzing a large dataset using Excel and drawing and supporting conclusions about the case using the data and other evidence obtained in the case.

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Ibnu Fadhlan, Yuneita Anisma, and Sem Paulus Silalahi. "PENGARUH AUDIT FEE, AUDIT TENURE, ROTASI AUDIT DAN REPUTASI KANTOR AKUNTAN PUBLIK TERHADAP KUALITAS AUDIT." CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini 4, no. 1 (2023): 49–61. http://dx.doi.org/10.31258/current.4.1.49-61.

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The purpose of this study was to analyze the influence of audit fees, tenure, rotation, and accounting public firms’ reputations on audit quality. Audit quality is the ability of the auditor to detect irregularities or errors in financial statements and report them to users of who use the financial statements. The population in this study are all transportation sub-sector companies listed on the IndonesiaiStock Exchange (IDX) in 2016-2020. Purposive sampling was utilized to choose the study's sample. Twelve businesses were chosen as the sample in this study using pre-established criteria.The d

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Debbarma, Juhendra, and Chinmoy Roy. "Effects of Corporate Governance on Creative Accounting Practices: Evidence from NSE-listed Companies in India." Indian Journal of Corporate Governance 16, no. 1 (2023): 52–78. http://dx.doi.org/10.1177/09746862231170422.

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This paper investigates the effects of corporate governance on creative accounting practice in Indian NSE-listed public companies. To get insights and analysis of how mitigating effects of governance issues can impact creative accounting practices, a specific set of factors is identified and the multistage technique design is employed to collect samples of 51 companies with 255 firm-year observations for the years 2017–2021. The value of discretionary accrual as estimated using the modified Jones model. The panel data are used for analysis and testing the hypothesis with the help of Stata 15 v

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Deng, Dejun, Li Xiaoqing, Nataliia Pochynok, and Gao Manyun. "Outside the Family: The Impact of Non-Family CEOs on Accounting Irregularities in Family Businesses." Herald of Economics, no. 1 (April 7, 2025): 138–47. https://doi.org/10.35774/visnyk2025.01.138.

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Introduction. Family businesses are increasingly appointing non-family CEOs to navigate corporate governance complexities and ensure legacy continuity. New dynamics are being introduced that affect the ethical landscape of the firm and the propensity for corporate misconduct. Despite growing literature on non-family CEOs in family firm’s, their influence on corporate misconduct, particularly in relation to financial health and market competition, remains underexplored. Purpose. The study should reveal the effect of non-family CEOs on accounting irregularities in family businesses, focusing on

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Kazakova, Nataliya, and Svetlana Chikurova. "Control and Management of Business Risks using Internal Audit Methods." Russian Journal of Management 8, no. 1 (2020): 86–90. http://dx.doi.org/10.29039/2409-6024-2020-8-1-86-90.

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The article discusses practical issues of business risk management based on internal audit tools aimed at improving the efficiency of the company's internal control system. Methodical recommendations have been proposed for the establishment of an internal system of identification and control of corporate risks with the help of assessment reserves. A methodical tool kit is presented, allowing internal auditors to identify existing risks of business activity, to develop timely measures aimed at preventing errors in accounting, financial irregularities, as well as to improve business efficiency,

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Cho, Moon Kyung, and Minjung Kang. "Executives Implicated in Financial Reporting Fraud and Firms’ Investment Decisions." Sustainability 16, no. 11 (2024): 4865. http://dx.doi.org/10.3390/su16114865.

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This study examines the impact of executives implicated in fraud on firms’ investment decisions using publicly disclosed Accounting and Auditing Enforcement Releases (AAERs) of the U.S. Securities and Exchange Commission (SEC), aiming to address the underexplored aspect of rationalization within the fraud triangle. AAERs summarize enforcement actions subject to civil lawsuits brought by the SEC in federal court. Executives implicated in fraud often display abnormal attitudes to justify accounting irregularities, prompting an investigation into how abnormal investment decisions are used for rat

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Barakat, Abdallah Izzat Mahmoud, Hussein Mohammad Samhan, and Kefah Abdelkader Al-Souri. "Implementation of Aaoifi Standard No.35 by Saudi Islamic Banks: Opportunities and Challenges." International Journal of Professional Business Review 8, no. 8 (2023): e02639. http://dx.doi.org/10.26668/businessreview/2023.v8i8.2639.

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Purpose of the study: The research aims to study and analyze the reality of reserves in Islamic banks in light of Financial Accounting Standard No. 35 issued by AAOIFI in 2018. In addition to determining the accounting irregularities or errors, in the practice of accounting and disclosure related to reserves in Saudi Islamic banks. Theoretical Framework: The research is based on the financial standards of the Islamic banks. Recent financial crises have prompted increased attention from the international community on the need for domestic financial institutions to be strengthened in order to be

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Zaidi, Umme Kulsoom, Javaid Akhter, and Asif Akhtar. "Window Dressing of Financial Statements in the Era of Digital Finance: A Study of Small Cap Indian Companies." Metamorphosis: A Journal of Management Research 17, no. 2 (2018): 67–75. http://dx.doi.org/10.1177/0972622518799233.

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With the paradigm shift from the local “ bahi-khata (indigenous accounting and record-keeping system)” to the online annual statements, companies are continuously searching for ways to window dress accounts and present a better financial picture. Window dressing is an old phenomenon and lies within the boundaries of lawfulness. As we enter the era of Digital India Programme, it becomes imperative to present correct accounting figures. Studies have revealed that small size companies include more data irregularities than their large size counterparts. Thus, the article aims at analysing the fina

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Santoso, Heri. "KEABSAHAN PENGELOLAAN KEUANGAN DESA." JKMP (Jurnal Kebijakan dan Manajemen Publik) 3, no. 2 (2015): 133. http://dx.doi.org/10.21070/jkmp.v3i2.188.

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This research aimed to discuss the substance of the financial management in the village, the legality of evidence administrative Village Budget (APBDes) and determine the legal basis for the financial management in the village. This research used qualitative descriptive approach. Informants in this study consisted of village head, village secretary, village officials, Rural Community Empowerment Agency (LPMD) and Village Consultative agency (BPD), as well as society in Sidoarjo Regency. These Results from this study were first, namely the preparation of village revenue sources in APBDes into t

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Leniwati, Driana. "PENGEMBARAAN AKUNTAN MENUJU KESADARAN SPIRITUAL: DILIHAT DARI PERSPEKTIF ONTOLOGI, EPISTEMOLOGI, DAN AKSIOLOGI." EL Muhasaba Jurnal Akuntansi 10, no. 2 (2019): 105. http://dx.doi.org/10.18860/em.v10i2.5855.

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<p class="MateriArtikel"><em>Modern accounting that emphasizes material and value-free makes accounting toward materialistic, selfish, secularistic and</em><em> </em><em>atheistic. This is </em><em>proven</em><em> by the many cases of irregularities and manipulations of financial statements carried out by accountants that reflect </em><em>those</em><em> characteristics. </em><em>Meanwhile</em><em> human assumptions as an opportunistic, greedy and selfish homo economicus increasing</em

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Ariibah, Qoo’idahtul Ufairoh, Aisyah Bella Putri Pangestu, Aulia Septi Indira Indira, Dearly Agista Yoliand, Salwa Febianti Anggita, and Yuli Setiyowati. "Analisis Sistem Akuntansi Penerimaan Kas pada PKK RT 02 RW 03, Daerah: Kedung Baruk, Surabaya Timur – Jawa Timur." Public Management and Accounting Review 6, no. 2 (2025): 38–49. https://doi.org/10.61656/pmar.v6i2.326.

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Purpose: This study aims to analyze the revenue accounting system within the Family Empowerment and Welfare (PKK) organization in RW 03 RT 02 Kedung Baruk. As a grassroots, community-based organization, PKK plays a vital role in supporting government initiatives, especially in social development and community empowerment. To ensure the effective use of community self-help funds for various activities, transparent and accountable financial management is essential. Method: Using a qualitative descriptive method with a case study approach, this research gathered data through interviews, direct ob

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