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Journal articles on the topic 'Financial statement errors'

Author: Grafiati

Published: 10 December 2022

Last updated: 31 July 2025

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1

Turner, Jerry L. "The Impact of Materiality Decisions on Financial Ratios: A Computer Simulation." Journal of Accounting, Auditing & Finance 12, no. 2 (1997): 125–47. http://dx.doi.org/10.1177/0148558x9701200202.

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This study examines the extent to which immaterial uncorrected errors may combine to affect specific financial ratios. A simulation is performed in which three balance sheet accounts and three related income statement accounts are seeded with immaterial errors. The magnitudes of the errors are controlled so the financial statement account balances are materially correct both individually and in the aggregate. The study examines six materiality heuristics for each of three industry classifications and three different error distribution patterns. For each heuristic/industry combination and error

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Amiram, Dan, Zahn Bozanic, and Ethan Rouen. "Financial statement errors: evidence from the distributional properties of financial statement numbers." Review of Accounting Studies 20, no. 4 (2015): 1540–93. http://dx.doi.org/10.1007/s11142-015-9333-z.

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Safipour Afshar, Mojtaba, Omid Pourheidari, Bakr Al-Gamrh, and Asghar Afshar Jahanshahi. "Audit management, need for closure and detection of misstatements." Journal of Accounting in Emerging Economies 9, no. 2 (2019): 237–50. http://dx.doi.org/10.1108/jaee-08-2018-0092.

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Purpose The purpose of this paper is to study whether diverting auditors to erroneous accounts leads to higher effectiveness and detection of errors. Also, this paper investigates the effect of the need for cognitive closure of auditors on audit effectiveness and detection of errors in the presence of audit management. Design/methodology/approach The authors used a financial statement containing a diverting statement and several errors for measuring audit management and used a survey to measure auditors’ need for closure. Research sample consisted of 79 independent auditors having above three

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Kobiela-Pionnier, Katarzyna, and Mariusz Karwowski. "When Polish companies met the ESEF Taxonomy. The correctness of XBRL tags in the first year of the ESMA ESEF mandate." Zeszyty Teoretyczne Rachunkowości 48, no. 3 (2024): 177–95. http://dx.doi.org/10.5604/01.3001.0054.7262.

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Purpose: The article presents the results of a study on the use of XBRL (eXtensible Business Re-porting Language) tags in the consolidated financial statements of Polish listed companies for 2020. The study: 1) verified the correctness of the classification of substantive errors, first published by Kobiela-Pionnier (2023); 2) analyzed the frequency of occurrence of particular types of errors related to the type of primary financial statement; 3) analyzed the occurrence frequency of extensions, their validity, and the correctness of anchoring. Methodology/approach: The research method used was

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Tkachenko, Liudmila, Erisov Andrey, Galina Pozdeeva, and Vera Romanyuk. "Modern approaches of detecting financial statement fraud." SHS Web of Conferences 80 (2020): 01024. http://dx.doi.org/10.1051/shsconf/20208001024.

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The paper considers the modern methods for detecting financial statement errors and fraud with respect to their application to Russian corporate companies. The study methods evaluating the financial statements of companies allow getting a comprehensive and quick assessment of the financial condition of the company based on open sources. An assessment of the financial statements of enterprises according to the Roxas model showed that the composite index of the model is applicable to Russian companies.

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Boatsman, James, and Xiaobo Dong. "Equity Value Implications of Lease Accounting." Accounting Horizons 25, no. 1 (2011): 1–16. http://dx.doi.org/10.2308/acch.2011.25.1.1.

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SYNOPSIS: The literature exhibits a long tradition of attention to the financial statement effects of accounting for operating leases. For the most part, that attention has focused on what are commonly viewed as errors in operating assets, deferred tax liabilities, debt, stockholders’ equity, and net income that, if not properly corrected, can lead to errors in financial statement analysis. There has been, at least, an implied effect of such financial statement analysis errors on estimated equity value. What has been lacking is a discussion of the precise nature of how the errors may, or may n

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Amiram, Dan, Zahn Bozanic, and Ethan Rouen. "Erratum to: Financial statement errors: evidence from the distributional properties of financial statement numbers." Review of Accounting Studies 20, no. 4 (2015): 1594–95. http://dx.doi.org/10.1007/s11142-015-9340-0.

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Rahayu, Renny, and Diana Elvianita Martanti. "ANALYSIS OF DC HWI BLITAR INCOME STATEMENTS." JOSAR (Journal of Students Academic Research) 5, no. 1 (2020): 54–61. https://doi.org/10.35457/josar.v5i1.1054.

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Financial statements can provide important information regarding financial position, financial performance, and capital changes. The purpose of this study is to analyze the preparation of income statements in DC. HWI Blitar. This research uses descriptive qualitative research with primary and secondary data sources. The results of the analysis and tracking of DC HWI Blitar regarding the preparation of the income statement obtained the conclusion that in preparation of the income statement on the DC HWI Blitar there are still some incompatibilities. It can be seen from the existence of errors a

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Persons, Obeua S. "Using Financial Statement Data To Identify Factors Associated With Fraudulent Financial Reporting." Journal of Applied Business Research (JABR) 11, no. 3 (2011): 38. http://dx.doi.org/10.19030/jabr.v11i3.5858.

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Based on stepwise-logistic models, this study finds that financial leverage, capital turnover, asset composition and firm size are significant factors associated with fraudulent financial reporting Prediction results suggest that these models outperform a nae strategy of classifying all firms as nonfraud firms for all levels of relative costs of type I and type II errors. The models also correctly identify a large percentage of fraud firms and misclassify a relatively small percentage of nonfraud firms when realistic relative error costs are assumed.

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Burgstahler, David, Steven M. Glover, and James Jiambalvo. "Error Projection and Uncertainty in the Evaluation of Aggregate Error." AUDITING: A Journal of Practice & Theory 19, no. 1 (2000): 79–99. http://dx.doi.org/10.2308/aud.2000.19.1.79.

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At the end of the audit process, auditors evaluate the risk that aggregate financial statement error exceeds materiality. This evaluation is complex in that it requires a consideration of known error, projected error, and sampling risk related to various segments of the audit. If the risk of material aggregate error is unacceptably high, the auditor can require the client to make adjustments for known and/or projected errors to reduce audit risk to an acceptable level. Results of an experiment indicate that auditors tend to underestimate the effect of both projected error and uncertainty when

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Suharto, Tentiyo. "ANALISIS LAPORAN KEUANGAN BANK SYARI’AH TERHADAP KEPUTUSAN NASABAH MEMILIH BANK." Jurnal Inovasi Penelitian 1, no. 4 (2020): 871–82. http://dx.doi.org/10.47492/jip.v1i4.162.

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Financial statements describe the financial condition and results of operations of a company or institution at a certain time or for a certain period of time. The types of financial statements commonly known are: balance sheet or income statement, or business results, cash flow statement, statement of changes in financial position. There are many errors and a lack of media information for analysts on financial reports so that financial reporting data can be manipulated and harm customers or consumers. This type of research is field research using a quantitative descriptive approach. From the r

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Eko Setyanto and Siti Widiana Nurhanifah. "Penerapan Sistem Informasi Akuntansi dan Pengendalian Internal dalam Mengurangi Salah Saji Laporan Keuangan." Jurnal Mutiara Ilmu Akuntansi 2, no. 3 (2024): 153–73. http://dx.doi.org/10.55606/jumia.v2i3.3184.

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The issuance of an opinion on financial statements must be based on the belief that the financial reporting is fairly presented, meaning it is free from material misstatement. At Daarut Tauhiid Foundation, a phenomenon occurred where the financial statements for the years 2018-2020 received a qualified opinion (WDP) due to differences in the beginning and ending net asset balances caused by errors in Excel formulas. Primary data were collected from 54 respondents, including employees involved in the preparation of financial statements, those who have access to the accounting information system

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Yusupov, R. M. "Introduction to the Industry Audit." SHS Web of Conferences 172 (2023): 05024. http://dx.doi.org/10.1051/shsconf/202317205024.

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In the article, the author considers the following topics: introduction to the audit of accounting financial statements in a construction organization, description of the role of audit in ensuring the correct assessment of the financial activities of the organization. Features of accounting in a construction organization, overview of the main elements of accounting statements, such as balance sheet, profit and loss statement, statement of changes in capital and cash flow. The importance of the audit approach in the process of auditing financial statements, explaining why the audit approach is

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Narulita, Friska Dhea, Rahmawati Nur Baderi, and Hwihanus Hwihanus. "The Impact of Fraud on the Detection of Fraud in Financial Statements and Discretionary Accruals (Meta-Analysis Study)." Journal of Advances in Accounting, Economics, and Management 1, no. 4 (2024): 1–16. http://dx.doi.org/10.47134/aaem.v1i4.348.

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This article discusses the impact of fraud-on-fraud detection of financial statements and discretionary accruals through meta-analysis studies. Financial statement fraud is a serious problem that is increasingly prevalent in the global capital market, especially in developing countries such as China. This has driven the need for more sophisticated and effective detection methods. This study aims to identify factors that can affect the detection of financial statement fraud as well as the impact of fraud on the detection of financial statement fraud and discretionary accrual. This article also

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Qiu, Shi, Hong-Qu He, and Yuan-sheng Luo. "THE VALUE OF RESTATEMENT TO FRAUD PREDICTION." Journal of Business Economics and Management 20, no. 6 (2019): 1210–37. http://dx.doi.org/10.3846/jbem.2019.10489.

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A financial report restatement reflects errors in the previous financial statement, and thus it increases investors’ doubt about the credibility of the financial statement. The primary objective of this paper is to examine whether restatement announcements imply increased fraud risks in Chinese firms in the context that up to one quarter of listed companies have restated their financial reports in China, and explore the implications of the content, severity and reasons for restatements with respect to fraud. In this paper, firms with financial restatements prove to be more likely to be labeled

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Al-Beity, Shufaa. "Effects of Internal Control Weaknesses, Financial Independence and Size on Quality of Financial Statements in the Tanzanian Local Government Authorities." Business Management Review 25, no. 1 (2022): 60–74. http://dx.doi.org/10.56279/bmrj.v25i1.4.

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This study examines the relationship between internal control weaknesses (ICWs), independence, and size on the quality of financial statements of local government authorities (LGAs) in Tanzania. The analysis is based on data from a large sample of LGAs’ financial statements for four years from FY 2010/11 to FY 2013/14. The study employed logistic regression to examine whether ICWs (fraud prevention plan, risk management, accounting system, and IT controls), financial independence, and size of LGAs determine financial statement errors/restatements in the LGAs. The study shows that large and fin

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Libby, Robert, and Timothy Brown. "Financial Statement Disaggregation Decisions and Auditors' Tolerance for Misstatement." Accounting Review 88, no. 2 (2012): 641–65. http://dx.doi.org/10.2308/accr-50332.

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ABSTRACT Current IFRS requires significant disaggregation of income statement numbers while such disaggregation is voluntary and much less common under U.S. GAAP. We examine whether voluntary disaggregation of income statement numbers increases the reliability of income statement subtotals because auditors permit less misstatement in the disaggregated numbers. In our experiment, experienced auditors require correction of smaller errors in disaggregated numbers. Auditors also believe that greater disaggregation will increase SEC scrutiny of uncorrected financial statement errors in the disaggre

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Pratiwi, Nabila, Fitria Rahmi, and Reni Dahar. "Impelementasi Sak Emkm Dalam Penyusunan Laporan Keuangan Menggunakan Accurate Accounting Pada UMKM Hakuna Matata." Jurnal Ekonomika Dan Bisnis (JEBS) 4, no. 1 (2024): 46–53. http://dx.doi.org/10.47233/jebs.v4i1.1510.

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The number of small, micro and medium enterprises (MSMEs) in Indonesia has increased significantly, but only a few MSMEs have implemented an accounting system in their financial records. Hakuna Matata MSMEs still carry out accounting records manually through recording expenses and receipts so that the owner does not know the exact amount of inventory and profit or loss earned. Manual recording can cause recording errors and the risk of losing data. The method used by the author in this research is descriptive qualitative with the type of case study. The data obtained is processed and then impl

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Sridharan, Suhas A. "Volatility Forecasting Using Financial Statement Information." Accounting Review 90, no. 5 (2015): 2079–106. http://dx.doi.org/10.2308/accr-51025.

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ABSTRACT This paper examines whether financial statement information can predict future realized equity volatility incremental to market-based equity volatility forecasts. I use an analytical framework to identify accounting-based drivers of realized volatility. My main hypothesis is that accounting-based drivers can be used to forecast future realized volatility incremental to either past realized volatility or option-implied volatility. I confirm this empirically and document abnormal returns to an option-based trading strategy that takes a long (short) position in firms with financial state

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Tumiwa, Samuel, and Lidia M. Mawikere. "Analisis kinerja keuangan pada PT. XT." Riset Akuntansi dan Portofolio Investasi 2, no. 1 (2024): 27–36. http://dx.doi.org/10.58784/rapi.79.

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The company's strong financial performance is an attractive feature for investors. This research analyzes the financial performance of the company using ratio analysis and common size analysis. The financial ratios are used to evaluate the company's financial performance, while the common size approach is used to identify the reasons for changes in the profit and loss statement and financial position statement. The language used is clear, objective, and value-neutral, with a formal register and precise word choice. The text adheres to conventional structure and formatting features, with consis

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Ricketts, Robert C., Mark E. Riley, and Rebecca Toppe Shortridge. "Information content of IFRS versus GAAP financial statements." Journal of Financial Reporting and Accounting 16, no. 1 (2018): 120–37. http://dx.doi.org/10.1108/jfra-08-2016-0067.

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Purpose This study aims to determine whether financial statement users suffered a significant loss of information when, in November 2007, the SEC dropped the requirement for foreign private issuers using International Financial Reporting Standards (“IFRS firms”) to reconcile their financial statements to US generally accepted accounting principles (GAAP). Design/methodology/approach The study investigates whether analyst forecast errors and forecast dispersion increased for IFRS firms to a greater extent than for US GAAP firms after the Securities and Exchange Commission (SEC) dropped the reco

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Nasir, Noorul Azwin binti Md, Muhammad Jahangir Ali, and Noorshella binti Che Nawi. "Studies on Earnings Management and Financial Statement Fraud in Corporate Firms." Research in World Economy 10, no. 2 (2019): 15. http://dx.doi.org/10.5430/rwe.v10n2p15.

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The purpose of this paper is to explain the transformation of earnings management into financial statement fraud. Related papers on earnings management and financial statement fraud were intensively reviewed. Although there are some overlaps in both concepts, application of earnings management is not always related to financial statement fraud. Earnings management can occur for a number of reasons, including unintentional errors and legitimate disagreement over GAAP. Results of this study indicate that accounting records are allowed to be managed up to certain hedge. Crossing the hedge would l

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Lam, Miranda, Hongtao Guo, and Paul McGee. "Accounting toward sweet success: Treadwell’s Ice Cream." CASE Journal 13, no. 1 (2017): 102–19. http://dx.doi.org/10.1108/tcj-05-2015-0013.

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Synopsis Tom Gould, an entrepreneur, had been operating Treadwell’s Ice Cream, a small ice cream restaurant since 2000. Treadwell’s Ice Cream had been preparing its financial statements under cash basis. Tom Gould turned over all his receipts, both personal and business expenses, to his bookkeeper who entered them into QuickBooks. At tax time, his tax accountant excluded non-qualifying expenses from the tax filing. Periodically, Tom met with his bookkeeper to determine the results of operations and financial position at the end of that period of time. Most of Treadwell’s transactions were easi

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., Triandi, and Marina Agustin. "Penggunaan Microsoft Excel Dalam Penyusunan Laporan Keuangan Untuk Meningkatkan Kualitas Informasi Laporan Keuangan." Jurnal Ilmiah Akuntansi Kesatuan 4, no. 1 (2020): 035–47. http://dx.doi.org/10.37641/jiakes.v2i1.100.

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Compiling a financial reportis important because through this statement both external and internal parties may acquire informations about the firm’s financial conditions and its performance. These informations can then be used to make managerial decision for the sake of the firm’s future. Building an accounting program corresponding to the company’s specific needs can be very expensive and time consuming, not to mention the trials and errors along the way. It takes great efforts to finally come up with ideal accounting program. To solve this issue, Microsoft Excel application provides affordab

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Risa Watti, Djojo Dihardjo, and Nurul Azizah. "Pendampingan dan Penyusunan Sistem Laporan Keuangan Koperasi KJKS." Jurnal Kabar Masyarakat 2, no. 4 (2024): 93–102. https://doi.org/10.54066/jkb.v2i4.2592.

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Assistance and preparation of financial reporting systems for Sharia Financial Services Cooperatives (KJKS) aim to help cooperatives manage and prepare financial reports in accordance with Sharia principles and applicable accounting standards. Here are the key points from the process: Technical Assistance: The assistance team provides guidance and direction to the cooperative management on the proper way to record and manage financial transactions. This assistance includes understanding Islamic accounting, financial flow, and how to record transactions according to applicable regulations. Prep

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Banker, Rajiv D., and Lei (Tony) Chen. "Predicting Earnings Using a Model Based on Cost Variability and Cost Stickiness." Accounting Review 81, no. 2 (2006): 285–307. http://dx.doi.org/10.2308/accr.2006.81.2.285.

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We evaluate the descriptive validity of the cost behavior model for profit analysis using Compustat data. For this purpose, we propose an earnings forecast model decomposing earnings into components that reflect (1) variability of costs with sales revenue and (2) stickiness in costs with sales declines. We evaluate the predictive ability of our model by benchmarking its performance in forecasting one-year-ahead returns on equity against that of two other time-series models based on line item information reported in the income statement and in the statement of cash flows. Specifically, we consi

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Sunderaraman, Preeti, Ziqian Dong, Santhoshkumar Sampath, et al. "Development of the Online Money Management Credit Card Task." Innovation in Aging 4, Supplement_1 (2020): 801. http://dx.doi.org/10.1093/geroni/igaa057.2906.

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Abstract Older adults (OAs), a wealthy but vulnerable segment of our population, are at risk to make compromised financial decisions. Evidence suggests that OAs increasingly use technology to perform everyday financial transactions, such as to manage their credit card statements. However, current tools are lacking in terms of assessing how older adults navigate and handle the online financial milieu. We will discuss the development of a novel, simulated online money management (OMM) credit card statement task. OMM examines OAs performance on several indices including reaction time, nature and

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Paseková, Marie, Eva Kramná, Bohumila Svitáková, and Miroslava Dolejšová. "Relationship between legislation and accounting errors from the point of view of business representatives in the Czech Republic." Oeconomia Copernicana 10, no. 1 (2019): 193–210. http://dx.doi.org/10.24136/oc.2019.010.

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Research background: Previous studies have demonstrated that providing relevant information to users is positively affected by higher quality of accounting standards and adhering to ethical rules and accounting principles by accounting professionals. On the other hand, there are a lot of cases when the law was broken. The most common reason for committing financial statement´s fraud include in-creasing stock prices, getting loans from bank or avoiding payment of taxes. Purpose of the article: The aim of this paper is to evaluate both the relationship between using of legislation and acco

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Khansalar, Ehsan, and Mohammad Namazi. "Cash flow disaggregation and prediction of cash flow." Journal of Applied Accounting Research 18, no. 4 (2017): 464–79. http://dx.doi.org/10.1108/jaar-02-2015-0011.

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Purpose The purpose of this paper is to investigate the incremental information content of estimates of cash flow components in predicting future cash flows. Design/methodology/approach The authors examine whether the models incorporating components of operating cash flow from income statements and balance sheets using the direct method are associated with smaller prediction errors than the models incorporating core and non-core cash flow. Findings Using data from US and UK firms and multiple regression analysis, the authors find that around 60 per cent of a current year’s cash flow will persi

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Kirana, Ayu Puspa, Nur Aulia Fitri, Hasminiar Hasminiar, Sitti Nikmah Marzuki, and Vera Rahmayanti. "PERAN RELIGIUSITAS DALAM PENYUSUNAN LAPORAN KEUANGAN DI PT. JANUS GLOBAL TRADE KAB. BONE." Jurnal Ekonomi dan Bisnis (EK&BI) 7, no. 2 (2024): 52. https://doi.org/10.37600/ekbi.v7i2.1570.

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In general, financial statements are prepared by business entities to provide an overview of their financial performance to related parties such as owners, investors, employees, creditors, and others. This is in line with the function of financial statements according to Statement of Financial Accounting Concept (SFAC) Number 1, which is to provide data or information that is useful for potential shareholders and other users of financial statements to assist them in making economic decisions, based on cases of accounting fraud and misuse of financial statements, researchers are interested in e

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Qi, Jiaxuan, and John Cao. "A Study on Big Data Adoption in Financial Accounting and Its Implications for Financial Statement Accuracy." Journal of Applied Economics and Policy Studies 18, no. 2 (2025): 13–20. https://doi.org/10.54254/2977-5701/2025.21866.

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Financial accounting has been changed by using vast datas to increase the accuracy of financial statements with big data. In this paper, big data in financial accounting adoption process, insights from data driven and real world cases are studied and its implication for accuracy of financial statements is also investigated. It investigates how these set of characteristics or paradigms of big data (volume, veracity, velocity and variety) facilitate real time transaction analysis and help to minimize the errors there are in periodic reporting which are prone to errors. The study also demonstrate

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Thejas, Prasad. "Oracle Cloud Receivables Customer Statement Integration Automation with Third-Party System." European Journal of Advances in Engineering and Technology 9, no. 12 (2022): 155–58. https://doi.org/10.5281/zenodo.13626875.

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In today's fast-paced business environment, the integration of customer statements from Oracle Cloud Receivables to third-party systems is essential for ensuring seamless financial operations and enhancing customer satisfaction. This article explores the automation of this integration process, highlighting the benefits of improved efficiency, accuracy, and timeliness in financial data management. By leveraging Oracle Cloud's advanced capabilities, businesses can automate the extraction, transformation, and loading (ETL) of customer statement data into various third-party systems. The discussio

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Lamboy-Ruiz, Melvin A., Won G. No, and Olena V. Watanabe. "Discrepancies in Hospital Financial Information: Comparison of Financial Data in State Data Repositories and the Healthcare Cost Reporting Information System." Journal of Information Systems 33, no. 3 (2018): 19–44. http://dx.doi.org/10.2308/isys-52149.

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ABSTRACT High-quality financial data are important to stakeholders in the healthcare sector but are difficult to obtain. The two data sources most often used are hospital financial statements (HFSs) and Medicare Cost Reports (MCRs). Applying an analytical framework of data information quality dimensions, we compare a sample of 34,728 instances of 12 financial statement items extracted from HFSs and MCRs filed from 2007 through 2011. Our comparison shows a nontrivial frequency of missing items, widespread discrepancies across financial items, and a materiality of discrepancies that is significa

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Ndagano, Jean. "Relationship between Auditor Independence and Financial Statement Quality in Rwanda." American Journal of Accounting 6, no. 3 (2024): 1–11. http://dx.doi.org/10.47672/ajacc.2163.

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Purpose: The aim of the study was to assess the relationship between auditor independence and financial statement quality in Rwanda. Methodology: This study adopted a desk methodology. A desk study research design is commonly known as secondary data collection. This is basically collecting data from existing resources preferably because of its low cost advantage as compared to a field research. Our current study looked into already published studies and reports as the data was easily accessed through online journals and libraries. Findings: The study demonstrated that when auditors maintain a

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B. M., Sowunmi,, Mlanga, S., and Oriakpono, A. E. "Distributed Ledger Technology and Financial Reporting Integrity in Nigerian Quoted Banks: A Study on Error Reduction and Enhanced Transparency." African Journal of Accounting and Financial Research 7, no. 4 (2024): 16–35. http://dx.doi.org/10.52589/ajafr-d4mtg09n.

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This study investigated the effect of distributed ledger technology (DLT) factors on eliminating financial reporting errors (FREs) in quoted Nigerian banks. Using an exploratory survey design, data was collected from 300 employees of 14 quoted banks involved in financial reporting. DLT factors of public, private, hybrid, and blockchain were examined as independent variables affecting the dependent variable of FRE elimination. Descriptive analysis showed that all DLT types were perceived as highly effective for error reduction. Correlation analysis revealed strong positive relationships between

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Elmanda, Finna Afrilia, Gusnerlisa Gita Merdikawati, and Ratih Wahyuni. "The Application of Financial Recording Applications Towards Financial Report for Micro, Small and Medium Enterprises." International Journal of Research and Applied Technology 2, no. 1 (2022): 196–203. http://dx.doi.org/10.34010/injuratech.v2i1.6918.

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In this current era, many Micro, Small and Medium Enterprises (MSMEs) have started to use financial report recording applications in recording incoming and outgoing financial reports. This research aims to determine how much application of financial statement recording applications in making financial reports on Micro, Small and Medium Enterprises (MSMEs) using an android based financial recording application. This study uses descriptive quantitative research methods using data collection techniques in the form of questionnaires. The results of this study explain that the role of using applica

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Sudarmadi, Dedy. "Disclosure of Money Laundering Through Investigative Audit and Forensic Accounting." JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) 6, no. 2 (2022): 118–29. http://dx.doi.org/10.36555/jasa.v6i2.1930.

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The aims of this study are to identify and analyze: (1) valid and effective forensic testing practices in prevention; (2) the application of valid and effective legal accounting for fraud detection. Financial statements are accounting information, one of the media that can be used by parties with an interest in the company/institution as a basis for decision making. Financial statements are actually an official statement that must be legally accounted for errors or dishonesty in the presentation of the presentation of the juridical consequences for the presenter. What is contained in the finan

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Ulwan, Hassan Nasih, and Solikhul Hidayat. "THE DEMAND FOR PUBLIC ACCOUNTANTS' SERVICES AND THE LEGAL IMPLICATIONS OF PROFESSIONAL ACCOUNTABILITY." Jurnal Meta-Yuridis 8, no. 1 (2025): 110–17. https://doi.org/10.26877/m-y.v8i1.22484.

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This study aims to further examine the legal accountability of public accountants in the Indonesian legal system. This study is important to conduct considering that the public accountant profession has a significant role in expressing opinions on fairness in all material matters, financial position, results of operations, changes in equity, and cash flows in accordance with generally accepted accounting principles in Indonesia. In other words, the responsibility of a public accountant is to provide a statement on the financial statements. Public accountants are responsible for planning and co

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Marini, Marini. "PENGARUH PROFESIONALISME, PENGETAHUAN MENDETEKSI KEKELIRUAN, DAN ETIKA PROFESI TERHADAP PERTIMBANGAN TINGKAT MATERIALITAS AKUNTAN PUBLIK." KEBERLANJUTAN 2, no. 1 (2017): 396. http://dx.doi.org/10.32493/keberlanjutan.v2i1.y2017.p396-430.

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Abstract Relevance and reliability are the two primary qualities that make accounting information useful for decision making. Therefore, an audit of financial statement is necessary, especially for a Tbk company. To maintain the trust of clients and users of financial statements, the public accountants should to have sufficient competence, such as professionalism, knowledge to detects errors, professional ethics and judgement of materiality level. Purpose of this study is to provide empirical evidence about affect of professionalism, knowledge to detect errors, and professional ethics to the p

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Nico Alexander, Novia Wijaya, and Friska Firnanti. "Motivation and Risk Behind Financial Statement Fraudulence Using Fraud Theory." Jurnal Akuntansi 29, no. 2 (2025): 400–425. https://doi.org/10.24912/ja.v29i2.2926.

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Financial information is a critical resource for users of financial statements in their decision-making processes. However, errors in decision-making can arise from management's fraudulent activities within these financial statements. Such actions primarily benefit management while adversely affecting other stakeholders. Consequently, this study explores the motivations behind management's engagement in fraudulent practices in financial reporting, utilising established fraud theories, including the triangle, diamond, pentagon, and hexagon models. The research focuses on cyclical and non-cyclic

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Vandervelde, Scott D., Yining Chen, and Robert A. Leitch. "Auditors’ Cross-Sectional and Temporal Analysis of Account Relations in Identifying Financial Statement Misstatements." AUDITING: A Journal of Practice & Theory 27, no. 2 (2008): 79–107. http://dx.doi.org/10.2308/aud.2008.27.2.79.

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SUMMARY: In order to plan and perform an effective audit, auditing standards and existing research call for auditors to consider relations between accounts (American Institute of Certified Public Accountants [AICPA] 2006; Leitch and Chen 2003; Vandervelde 2006) and how various pieces of evidence fit together to arrive at audit conclusions (Bell et al. 2005). In this study, we illustrate the importance of these broad concepts and their effect on audit effectiveness. Using expectation models and multivariate normal theory, we show that consideration of relations between accounts and the concurre

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Kim, Suyon. "Impact of internal control system managers’ education on financial reporting: Focusing on manager-auditor disagreement." Investment Management and Financial Innovations 21, no. 1 (2024): 397–406. http://dx.doi.org/10.21511/imfi.21(1).2024.30.

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The purpose of this study is to explore the correlation between internal control system (ICS) managers and the quality of financial reporting, assessed through the disagreements observed between managers and auditors. Using the regression model, an analysis of 5,007 firms from 2018 to 2021 shows a negative relationship. This suggests that as the education level of ICS managers increases, their proficiency in preparing initial financial statements improves, resulting in fewer errors and more accurate application of accounting policies. Consequently, a higher level of alignment between managers

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Coyne, Michael P., Stanley F. Biggs, and Jay S. Rich. "Priming/Reaction-Time Evidence of the Structure of Auditors’ Knowledge of Financial Statement Errors." AUDITING: A Journal of Practice & Theory 29, no. 1 (2010): 99–123. http://dx.doi.org/10.2308/aud.2010.29.1.99.

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SUMMARY: Audit research has generally concluded that auditors primarily organize their memory of financial statement errors by audit objective rather than transaction cycle. Although this stream of research has typically used the cue sorting method, the concept of primary organizing dimension is believed to be sufficiently general to obtain consistent results with other experimental methods (e.g., Nelson et al. 1995). The purpose of this study is to determine if the finding that auditor knowledge of financial statement errors is organized primarily around audit objectives can be replicated wit

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Swanson, Edward P., Lynn Rees, and Luis Felipe Juarez-Valdes. "The Contribution of Fundamental Analysis after a Currency Devaluation." Accounting Review 78, no. 3 (2003): 875–902. http://dx.doi.org/10.2308/accr.2003.78.3.875.

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For a sample of companies traded on the Mexican Bolsa, fundamental analysis is used to investigate the value of financial statement information to investors after the December 1994 currency devaluation. Associations with contemporary returns show that earnings in the year of the devaluation lose value relevance, but fundamental signals, which incorporate the more detailed accounting information provided in financial statements, retain considerable explanatory power (R2 is 25 percent). After the devaluation, fundamental signals based on changes in selling and administrative expenses and changes

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Suhartono, Sugi. "ANALISIS PENGARUH FRAUD DIAMOND DAN GOOD CORPORATE GOVERNANCE DALAM MENDETEKSI KEMUNGKINAN TERJADINYA FRAUDULENT FINANCIAL STATEMENT." Jurnal Bina Akuntansi 7, no. 2 (2020): 175–207. http://dx.doi.org/10.52859/jba.v7i2.93.

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In the financial statements there is a possibility of misstatements in the presentation of company’s financial statements relating to errors or fraud made or caused by managers in the company. Misrepresentation in financial statements causes a decrease in the level of trust of users of financial statements and can harm stakeholders. The theories underlying this research include agency theory, fraud diamond, and good corporate governance. The research sample consisted of 46 manufacturing companies listed on the Stock Exchange in the period 2015-2017. Sampling is done by purposive sampling metho

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Fischer, Mary, Teresa P. Gordon, and Saleha B. Khumawala. "Tax-Exempt Organizations and Nonarticulation: Estimates Are No Substitute for Disclosure of Cash Provided by Operations." Accounting Horizons 22, no. 2 (2008): 133–58. http://dx.doi.org/10.2308/acch.2008.22.2.133.

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SYNOPSIS: Not-for-profit entities’ audited financial statements are considered proprietary information, but the World Wide Web provides easy access to financial information from Form 990, the information return filed annually with the Internal Revenue Service. However, Form 990 return does not include potentially useful information for donors, creditors, and regulators such as cash provided by operating activities. Because of articulation of financial statements inherent with the double-entry system, it is theoretically possible to derive operating cash flows from revenues, expenses, and balan

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Barney, Bradley J., and Kurt S. Schulzke. "Moderating “Cry Wolf” Events with Excess MAD in Benford's Law Research and Practice." Journal of Forensic Accounting Research 1, no. 1 (2016): A66—A90. http://dx.doi.org/10.2308/jfar-51622.

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ABSTRACT False positives or “Type I errors,” wherein test results indicate fraud where none actually exists, have been described as a costly “cry wolf problem” in auditing practice. Benford's Law, which is used as one tool among many in screening for financial statement manipulation, is especially prone to false positives when applied to small and moderately sized datasets. Relying in part on Monte Carlo simulations, we describe with greater precision than extant literature the mathematical correlation between N and Mean Absolute Deviation (MAD), a statistic increasingly used for assessing dev

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Anggreini, Anisya, Adam Zakaria, and Indra Pahala. "THE EFFECT OF AUDIT QUALITY, ACCOUNTABILITY AND INTERNAL CONTROL ON THE QUALITY OF FINANCIAL REPORTS IN ZAKAT MANAGEMENT." CASHFLOW : CURRENT ADVANCED RESEARCH ON SHARIA FINANCE AND ECONOMIC WORLDWIDE 3, no. 1 (2023): 73–83. http://dx.doi.org/10.55047/cashflow.v3i1.826.

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The quality of financial reports is a structured report regarding the statement of financial position and transactions carried out and accounted for by a reporting entity. The quality of financial reports is considered good if the information presented in these reports can be understood and meets the needs of users in making decisions. It should be free from misleading notions, material errors, and should be reliable, allowing for comparisons with previous periods of financial statements. This research was conducted to determine the effects of audit quality, accountability, and internal contro

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Pustylnick, Igor. "Comparison of liquidity based and financial performance based indicators in financial analysis." Oeconomia Copernicana 8, no. 1 (2017): 83. http://dx.doi.org/10.24136/oc.v8i1.6.

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Research background: Since the turn of the 21st century financial statement manipulations became the center of attention for accountants, auditors and financial analysts. Since being classified by the regulators as fraudulent, earnings management has required a separate detection methodology. The majority of detection research is performed through the comparison of a large number of statements for the same company in order to find irregularities in earnings behavior. Shortening of the detection time and the amount of data becomes important. Purpose of the article: The goal was to compare

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Namanyay Goel and Dr Reeta Mishra. "The Role of AI in Modern Accounting: Developing an AI Integrated Bank Statement Classifier and Ledger Automation System." International Journal for Research Publication and Seminar 16, no. 1 (2025): 265–71. https://doi.org/10.36676/jrps.v16.i1.135.

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Artificial Intelligence (AI) is revolutionizing modern accounting by automating complex financial processes and enhancing accuracy in data management. This research explores the development of an AI integrated bank statement classifier paired with a ledger automation system to transform traditional accounting practices. The proposed system leverages advanced machine learning algorithms to analyze and categorize transactions from bank statements, enabling seamless reconciliation with ledger entries. A comprehensive data preprocessing pipeline is implemented to cleanse, structure, and standardiz

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