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Journal articles on the topic 'Objective of financial statements'

Author: Grafiati

Published: 4 June 2021

Last updated: 1 February 2022

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1

Verma, Vishal, and Yousef Shahwan. "Qualitative characteristics of business reporting: A historical perspective." Corporate Ownership and Control 18, no. 3, special issue (2021): 360–66. http://dx.doi.org/10.22495/cocv18i3siart10.

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This paper aims to provide a historical review of several leading documents in relation to the objectives of financial statements. Four main documents were discussed, analyzed and compared, using the content analysis approach. These documents are The Trueblood Report (1973), The Corporate Report (1976), Making Corporate Reports Valuable (McMonnies, 1988), and Guidelines for Financial Reporting Standards (Solomons, 1989). These documents were selected because they have been described as milestones in addressing qualitative characteristics of financial and business reporting. The historical revi

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Ferdinand, Rian, and Setyarini Santosa. "Factors that Influence Fraudulent Financial Statements in Retail Companies - Indonesia." JAAF (Journal of Applied Accounting and Finance) 2, no. 2 (2019): 99. http://dx.doi.org/10.33021/jaaf.v2i2.548.

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Fraudulent financial statements is an intentionally misstatement of the financial statements. There are several factors affected the evidence of fraudulent financial statements report. The objective of this research is to investigate the influence of audit committee characteristics, managerial ownership, leverage, and liquidity toward the fraudulent financial statements report in retail companies listed on the Indonesia Stock Exchange in the period of 2012-2016. Using regression, the result shows that audit committee characteristic and leverage do not have significant effect on the fraudulent

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Bustamam, Bustamam, Ridwan Ibrahim, and Dedy Saputra. "Analisis Penyajian Laporan Keuangan Syariah Pada Baitul Mal Provinsi Aceh." Jurnal Dinamika Akuntansi dan Bisnis 2, no. 1 (2015): 82–91. http://dx.doi.org/10.24815/jdab.v2i1.3620.

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The objective of this research is to analyze the application Sharia financial statement at Baitul Mal Aceh. This research is qualitative research with descriptive analysis method that aims to provide an overview of research state of the object based on existing data and provide a comparative analysis between SFAS 109 is applied to the Baitul Mal Aceh. The result show that in general the Baitul Mal Aceh has adaopted SFAS 109. The financial statements at the Baitul Mal has adopted SFAS 109 which consists of the consolidated financial position, statement of activities, cash flow statement and not

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Isaković-Kaplan, Ševala, Lejla Demirović, and Mahir Proho. "Benford’s Law in Forensic Analysis of Income Statements of Economic Entities in Bosnia and Herzegovina." Croatian Economic Survey 23, no. 1 (2021): 31–61. http://dx.doi.org/10.15179/ces.23.1.2.

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The objective of preparing and presenting financial statements is to provide information about the financial position and performance of an entity, which is useful to a wide range of users of financial statements for business decisions. If information presented in the financial statements is not full disclosure and/or is incorrect, the presented image of the business entity will be wrong, as well as business decisions made on the basis of such financial statements. Unfortunately, many entities knowingly manipulate revenues and expenses to manage earnings in a way that suits the entity manageme

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Yuniarsih, Nia. "Analisis Kepatuhan Laporan Keuangan Koperasi Berdasarkan SAK ETAP." BIP's JURNAL BISNIS PERSPEKTIF 8, no. 1 (2016): 9–18. http://dx.doi.org/10.37477/bip.v8i1.32.

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The objective of this research is to describe the compliance annual report Koperasi Sekar Melati IBI Kota Surabaya with Standar Akuntansi Keuangan Entitas Tanpa Akuntabilitas Publik (SAK ETAP). Operational definition this research to measure compliance are components of Financial Statements, Recognition, Measurement, Balance Sheet Account’s, Income Statement Account’s, Statement of Equity Exchange Account’s, Cash Flow Statement Account’s. The research method using descriptive analysis. The sampling technique used documentation of the Annual Financial Statement of Koperasi Sekar Melati IBI Kota

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de Abreu, Marcio Hipolito, and Joao Eudes Bezerra Filho. "Public Sector Financial Statement Notes to Convergence with International Standards, Transparency, and Social Control." New Challenges in Accounting and Finance 5 (January 2021): 1–16. http://dx.doi.org/10.32038/ncaf.2021.05.01.

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The financial statement notes contribute to public accounts' transparency and the instrumentalization of social control, although they are frequently absent from public sector financial statements. In this context, this study's objective was to present the structure of notes to public sector financial statements, nonexistent until then, in the Brazilian setting, which would contribute to the improvement of this context. The structure was developed according to the recommendations in the wording of the Brazilian Accounting Standards. The results of this work provide public accountants with a re

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Salehi, Mahdi, Mahmoud Lari Dasht Bayaz, Shaban Mohammadi, Mohammad Seddigh Adibian, and Seyed Hamed Fahimifard. "Auditors’ response to readability of financial statement notes." Asian Review of Accounting 28, no. 3 (2020): 463–80. http://dx.doi.org/10.1108/ara-03-2019-0066.

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PurposeThe main objective of the present study is to assess the potential impact of readability of financial statement notes on the auditor's report lag, audit fees and going concern opinion (GCO).Design/methodology/approachThe statistical population of this study includes all listed firms on the Tehran Stock Exchange (TSE) for the period of 2012–2017. The systematic elimination method is used for sampling and multiple regression and EViews software are used for testing the hypothesis models.FindingsThe obtained results show that there is a significant and positive relationship between audit r

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Tanuwijaya, Fanny, and Ratnawati Kurnia. "Pengaruh Likuiditas, Profitabilitas, Reputasi KAP, Kepemilikan Publik, dan Opini Audit Terhadap Ketepatan Waktu Penyampaian Laporan Keuangan." Jurnal ULTIMA Accounting 3, no. 2 (2011): 84–103. http://dx.doi.org/10.31937/akuntansi.v3i2.436.

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The objective of the empirical study is to examine liquidity (CR), profitability (ROA), reputation of accountant public firms (KAP), public ownership and audit opinion towards the timeliness of delivering financial statement. This research is using 63 manufacturing companies which listed in Indonesian Stock Exchange from period 2008 – 2010. In this data analysis the technique used is logistic regression to test: an overall model fit by using the -2Log Likelihood, assess the feasibility of a regression model using the Hosmer and Lemeshow's Goodness of fit, Cox and Snell's R Square and Nagelkerk

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Majercakova, Daniela, and Miroslav Skoda. "Fair value in financial statements after financial crisis." Journal of Applied Accounting Research 16, no. 3 (2015): 312–32. http://dx.doi.org/10.1108/jaar-07-2014-0069.

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Purpose – The purpose of this paper is to examine and depict the advantages and disadvantages connected to the fair value, providing the reader with objective information and thorough insight into the problems and benefits of fair value. Partial objectives of this paper are to define the concept of fair value, to provide information about theoretical background and evolution of fair value and to examine and describe the possible future development of fair value. Design/methodology/approach – Findings in the paper are based on study of existing literature and also on study using the open-ended

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Bradshaw, Mark, Carolyn Callahan, Jack Ciesielski, et al. "The American Accounting Association’s Financial Reporting Policy Committee’s Response to the Preliminary Views on Financial Statement Presentation." Accounting Horizons 24, no. 2 (2010): 279–96. http://dx.doi.org/10.2308/acch.2010.24.2.279.

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SYNOPSIS: The Financial Accounting Standards Board and the International Accounting Standards Board (hereafter, the Boards) issued the discussion paper Preliminary Views on Financial Statement Presentation in late 2008. The Boards propose to significantly reconfigure the presentation of financial statements to offer parallel statements with standardized partitions of each financial statement into five categories: business activities, financing activities, income taxes, discontinued operations, and equity. The allocation of transactions within these partitions will depend crucially on managemen

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Drábková, Zita. "Analysis of Possibilities of Detectnig the Manipulation of Financial Statements in Terms of the IFRS and Czech Accounting Standards." Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis 63, no. 6 (2015): 1859–66. http://dx.doi.org/10.11118/actaun201563061859.

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The main objective of financial statements is to give information. The diversity of interests and objectives of individual groups of users and creators of financial statements presents the risk of manipulation of financial statements in the context of true and fair view as defined in the national accounting legislation. The paper is concerned with the different possibilities of detecting the manipulation of financial statements in terms of the Czech Accounting Standards and IFRS. The paper analyzes the selected risk detection models of the manipulation of financial statements using creative ac

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Shamsudin, Adriana, Nur Farahah Mohd Pauzi, Mohd Syazwan Karim, Nurfarahin Roslan, and Khairiah Ahmad. "Utilising SATA in Measuring Students’ Understanding of Financial Statements: A Survey among Non-Accounting Students." Jurnal Dinamika Akuntansi 12, no. 1 (2020): 24–33. http://dx.doi.org/10.15294/jda.v12i1.24811.

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Accounting is perceived as a complicated process due to its technical difficulties. However, accounting knowledge is undeniable essential to complete a business plan. The ‘Simplified Accounting Template for Apprentice’ (SATA) is developed to facilitate students especially non-accounting students who have very little accounting knowledge in preparing proforma financial statements at the financial section in the business plan. SATA act as integral part of technology used in accounting education to improve students’ understanding on accounting and help them to complete the business plan. The obje

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Ehsan, Asim, Syed Kashif Saeed, Muhammad Asghar Shahzad, and Hafiz Rauf Iqbal. "Compliance of Financial Statements of Islamic Banks of Pakistan with AAOIFI Guidelines in General Presentation and Disclosure." SEISENSE Journal of Management 2, no. 1 (2018): 12–21. http://dx.doi.org/10.33215/sjom.v2i1.53.

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Objective - This study intends to investigate the extent of voluntary financial reporting compliance made by Islamic banks of Pakistan as suggested by Islamic accounting standards (i.e. AAOIFI).  Design/Methodology - The study is based on an empirical evaluation of financial statements of Islamic banks of Pakistan. Data sample consists of financial statements for the years 2009, 2015, 2016 and 2017 relating to of all four full-fledged Islamic banks in Pakistan. The first standard in Islamic accounting standards suggests a total of 111 items for compliance while preparing a financial stat

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Rosalina, Eka, Wiwik Andriyani, Afridian Wirahadi, Fera Sriyuniati, and Desi Handayani. "Excel For Accounting Untuk Penyusunan Laporan Keuangan Pada Yayasan Panti Asuhan." Akuntansi dan Manajemen 15, no. 1 (2020): 102–7. http://dx.doi.org/10.30630/jam.v15i1.61.

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Financial Statements is an accounting process that are arranged and reported objectively which can be useful for its users. Each financial statement preparation must be based on applicable financial accounting standards. One of them is the preparation of financial statements for the foundation. A foundation is a legal entity that has the aims and objectives of social, religious and humanitarian benefits. Case Study conducted at the Shine Al-Falah Foundation. The procedures in preparing the financial statements of the Al Falah foundation start from with studying the transactions in the form of

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Nirwana, Nirwana, and Haliah Haliah. "Determinant factor of the quality of financial statements and performance of the government by adding contextual factors." Asian Journal of Accounting Research 3, no. 1 (2018): 28–40. http://dx.doi.org/10.1108/ajar-06-2018-0014.

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Purpose The purpose of this paper is to re-test the determinant factors of the quality of financial statements and performance of the government by adding contextual factors, such as personal factor, system/administrative factor and political factor, that may affect the quality of financial statement information and performance of the government. Personal factor is proxied to the competencies that affect the quality of financial statements and performance. Social administrative factor is proxied on the regulations and presentation of quality financial statements. Design/methodology/approach Th

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Siagian, Pariang. "Analisis Capital Asset Earning dan Liquidity dalam Menilai Kinerja Keuangan Bank Tabungan Negara Periode 2006-2010." Binus Business Review 3, no. 1 (2012): 107. http://dx.doi.org/10.21512/bbr.v3i1.1287.

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To communicate the financing performance of a bussines includes banking operation by company’s management to many users can be doing by severals tools or mediums. And one of them is financial statement. In that statements we can assess or evaluate all of its bussines activities. By doing analizing to the financial statements its might shown us about how the company using of all the financial resources to achieve their determined plans. The objectives of this article is how to get the informations about the financial performance of Bank Tabungan Negara by doing Financial Statements analysis fro

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Alekseev, M. A., M. Yu Savel'eva, and S. A. Dudin. "Five-year experience in quality control over cash flow statements in Russian companies." Economic Analysis: Theory and Practice 19, no. 10 (2020): 1945–64. http://dx.doi.org/10.24891/ea.19.10.1945.

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Subject. The article considers the quality control over cash flow statements. Nowadays, audit procedures apply rather simple analytical tools to assess the reliability of this type of accounting reports. There is, therefore, an objective need to develop them. Objectives. The aim is to assess the quality of cash flow statements for the 5-year period from 2014 till 2018, and prove the interrelation between the scale of manipulation in accounting statements and the economic situation in the country and in the sector. Methods. The study employs theoretical and practical works of foreign and Russia

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Ježovita, Ana. "Accounting Information in a Business Decision-Making Process – Evidence from Croatia." Zagreb International Review of Economics and Business 18, no. 1 (2015): 61–79. http://dx.doi.org/10.1515/zireb-2015-0004.

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Abstract The objective of the conducted research includes examining importance of financial statements and financial statements analysis in business decision-making process. Conducted empirical research is focused on analysis of determining and evaluating the frequency of using accounting data and annual financial statements within the business decision-making process. According to obtained results, it can be concluded that more than 60% of examines frequently use accounting information and information available from annual financial statements within business decision-making process, and that

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., Islahuzzaman, Syafdinal ., Syakieb Arsalan, and Maya Lisa Aryanti. "The Impact of Audit Committee and Internal Audit towards Financial Statement Quality: External Audit and Corporate Governance as Intervening Variables." International Journal of Engineering & Technology 7, no. 4.34 (2018): 208. http://dx.doi.org/10.14419/ijet.v7i4.34.23890.

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A financial statement is a crucial matter since its quality is declining. This research developed and tested a theoretical model which identified factors directly or indirectly contributing to the financial statement quality, namely audit committee and internal audit; meanwhile, external audit and corporate governance were considered as antecedent factors having impact on the report. The objective of the research is to gain insight on such factors. The objective of the research is to gain insights on factors that affect such reports. The findings showed consistent evidence supporting the theor

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Riduwan, Akhmad. "PELAPORAN INFORMASI KEUANGAN MENURUT SEGMEN." EKUITAS (Jurnal Ekonomi dan Keuangan) 4, no. 2 (2016): 78. http://dx.doi.org/10.24034/j25485024.y2000.v4.i2.1902.

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Consolidated financial statements does not wholly provide complete information of the company’s activities with many segments. To meet the need of the financial statement users, it is necessary to expose the segmental financial information. The main objective of the exposure of the segmental financial information is to provide information for the users about relativity scale, profit contribution and the growth trend of each company’s segments to enable the financial reports users to better evaluate the company as a whole. The preparation procedure of the segmental financial statement is provid

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Maimunah, Siti. "ANALISIS PENERAPAN PRINSIP PENYAJIAN DAN PENGUNGKAPAN STANDAR AKUNTANSI KEUANGAN INDONESIA TENTANG KOMBINASI BISNIS PADA LAPORAN KEUANGAN PT TELEKOMUNIKASI INONESIA (PERSERO) TBK PERIODE 2012-2014." JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) 2, no. 1 (2016): 23–45. http://dx.doi.org/10.34204/jiafe.v2i1.517.

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Presentation of the value of intangible assets recorded on the financial statements of PT Telekomunikasi Indonesia (Persero) Tbk, there is the value of goodwill should be presented separately to intangible assets. Presentation of goodwill which is not separated from intangible assets to become a problem for the users of financial statements to understand the content of those statements. This study aims to determine how the process of business combinations on the PT Telekomunikasi Indonesia (Persero) Tbk. The study uses secondary data from annual reports and financial statements of the period o

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Murwaningsari, Etty, Sofie Sofie, Sistya Rachmawati, and Fatik Rahayu. "PENDAMPINGAN PENGELOLAAN KEUANGAN DAN PENYUSUNAN LAPORAN KEUANGAN SEKOLAH BAGI PEMILIK SEKOLAH DAN PENGELOLA KEUANGAN SEKOLAH DI WILAYAH BOGOR." JURNAL ABDIKARYASAKTI 1, no. 1 (2021): 31. http://dx.doi.org/10.25105/ja.v1i1.8938.

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<p><strong><em>Abstract:</em></strong></p><p><em>This community service activity aims to help school owners and managements to get competences in preparing Financial Statement regarding to Accounting Standards for Non Profit Entity (PSAK 45/ISAK 35). The subject discussed in this community service activity are: 1. Basic knowledge of Financial Statement for Non Profit Entity, 2. The Accounting Cycle Concept that consist of journalization, posting to general legder, preparing trial balance, adjusting entries concept, and adjusted trial balance. 3.

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Haliah, Haliah, and Nirwana Nirwana. "The development of good governance model for performance improvement." International Journal of Excellence in Government 1, no. 1 (2019): 21–36. http://dx.doi.org/10.1108/ijeg-09-2018-0004.

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Purpose The purpose of this paper is to re-test the determinant factors of the quality of financial statements and performance of the government by adding contextual factors, such as the personal factor, system/administrative factor and political factor, that may affect the quality of financial statement information and performance of the government. The personal factor is proxied to the competencies that affect the quality of financial statements and performance. The social administrative factor is proxied on the regulations and presentation of quality financial statements. Design/methodology

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Darmiathi, Darmiathi, and Nuraini Anzib. "Corporate Size Relations, Audit Opinion, Reputation of Public Accounting Offices, Institutional Ownership of Timeliness for Delivery of Financial Statements the Manufacturing Company Listed in Indonesia Stock Exchange." Journal of Accounting Research, Organization and Economics 2, no. 3 (2020): 253–61. http://dx.doi.org/10.24815/jaroe.v2i3.14850.

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Objective – This study aims to examine the relationship of company size, audit opinion, the reputation of public accounting firms, and institutional ownership on the timeliness of financial statement submission. The four independent variables will be tested with the dependent variable, namely the timeliness of financial statement submission.Design/methodology – The sample of this research is 327 companies that have financial statements on the Indonesia Stock Exchange during the 2015-2017 observation year. The analytical method used in this study is correlational analysis.Results – The results

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Saifudin, Yulianti, and Yayan Pribadi. "KOMPARASI KINERJA KEUANGAN PERBANKAN SYARIAH BERBASIS PENDEKATAN LABA RUGI DAN NILAI TAMBAH." IKONOMIKA 1, no. 2 (2017): 157. http://dx.doi.org/10.24042/febi.v1i2.150.

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Abstract-The objectives of this study are to analyze the differences in financial performance of Islamic bank by using the income statement approach and value added approach on financial ratios. Financial ratios used consisted of ROA, ROE, the ratio between the total net income by total earning assets, NPM, and BOPO. The Object used in this study are listed Islamic Bank at Bank Indonesia. Population of this research are the financial statements of Islamic Banks, while the sample used was the financial statements for 2010-2014 for each income statement and the value added statement. Analysis to

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Nagy, Albert L. "Section 404 Compliance and Financial Reporting Quality." Accounting Horizons 24, no. 3 (2010): 441–54. http://dx.doi.org/10.2308/acch.2010.24.3.441.

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SYNOPSIS: This study examines whether the Sarbanes-Oxley Act Section 404 (S404) compliance efforts lead to higher quality financial reports. An objective of S404 is to encourage companies to devote adequate resources and attention to their internal control systems, which should lead to more reliable financial statements. A natural laboratory of S404 compliance and noncompliance companies exists because the Securities and Exchange Commission has deferred the S404 compliance date for small companies (nonaccelerated filers). A logistic regression model is estimated using a sample of companies sur

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Liu, Chelsea, Graeme Gould, and Barry Burgan. "Value-relevance of financial statements." International Journal of Managerial Finance 10, no. 3 (2014): 332–67. http://dx.doi.org/10.1108/ijmf-02-2011-0016.

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Purpose – The Chinese capital markets are divided into two segments comprising of A-shares (traded by domestic investors) and B-shares (traded by foreign investors). Firms issuing A-shares are required to produce accounting reports under the Chinese Accounting Standards (CAS) and firms issuing B-shares are required to report under the International Accounting Standards (IAS). The purpose of this paper is to investigate the comparative value-relevance of accounting information in the Chinese capital markets, in particular whether the value-relevance associated IAS exceeds that of CAS. Design/me

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Braun, Susanne, Jenny S. Wesche, Dieter Frey, Silke Weisweiler, and Claudia Peus. "Effectiveness of mission statements in organizations – A review." Journal of Management & Organization 18, no. 4 (2012): 430–44. http://dx.doi.org/10.1017/s1833367200000687.

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AbstractEven though mission statements are standard tools in organizations, their effectiveness is subject to substantial skepticism. This review integrates hitherto published research based on a broad range of objective and subjective effectiveness criteria above and beyond financial performance in for-profit as well as not-for-profit organizations. We conclude that the distal outcome effectiveness of mission statements depends on the following antecedents and intermediate outcomes: (1) the rationale underlying their development; (2) the process of their development and implementation; (3) th

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Braun, Susanne, Jenny S. Wesche, Dieter Frey, Silke Weisweiler, and Claudia Peus. "Effectiveness of mission statements in organizations – A review." Journal of Management & Organization 18, no. 4 (2012): 430–44. http://dx.doi.org/10.5172/jmo.2012.18.4.430.

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AbstractEven though mission statements are standard tools in organizations, their effectiveness is subject to substantial skepticism. This review integrates hitherto published research based on a broad range of objective and subjective effectiveness criteria above and beyond financial performance in for-profit as well as not-for-profit organizations. We conclude that the distal outcome effectiveness of mission statements depends on the following antecedents and intermediate outcomes: (1) the rationale underlying their development; (2) the process of their development and implementation; (3) th

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Wihananto, Adri. "TELAAHAN PENERAPAN SISTEM INFORMASI AKUNTANSI DENGAN MYOB UNTUK PENYAJIAN LAPORAN KEUANGAN BERDASARKAN PSAK NO. 1 PADA CV. GRAPH PRINTING." Jurnal Ilmiah Binaniaga 6, no. 1 (2019): 87. http://dx.doi.org/10.33062/jib.v6i1.270.

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Financial statements represent end result from applying an information accounting system. Therefore, to yield good financial statement needed a good information system also. With existence of computerized accounting information system it is provided that accounting information system will walk better and the yielded to financial statements become more accurate and complete. The objective of this research is to know accounting system which previously exists at CV Graph Printing. Others, this research also aim to apply computerized accounting information system with MYOB. This application is exp

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Garstka, Małgorzata. "LINKS BETWEEN FINANCIAL STATEMENTS AND MANAGEMENT COMMENTARY." Zeszyty Naukowe SGGW, Polityki Europejskie, Finanse i Marketing, no. 25(74) (July 15, 2021): 19–28. http://dx.doi.org/10.22630/pefim.2021.25.74.2.

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The author's aim is to identify the links between two reporting systems: financial and nonfinancial.In this article, the connection between the financial statements and the management report will be shown. The work concerns the management report after the introduction of theobligation of non-financial reporting in the form of additional information in this report, or by means of a separate statement on non-financial information.The objective was achieved by means of literature studies in the field of accounting, as well as the analysis of legal acts, based on which the relations between the tw

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Vaidyanathan, Ganesh, P. N. Saksena, and Peter Xavier. "Harmonization of financial statements using web architecture." Corporate Ownership and Control 4, no. 1 (2006): 317–23. http://dx.doi.org/10.22495/cocv4i1c2p8.

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The objective of this paper is to show that the universal implementation of harmonized standards does not seem plausible in the short term and further to propose various models which would provide multiple GAAP financial statements in a user friendly format. The opportunities of Information Technology (IT) and the need for harmonization of financial statements meld the essence of this study. In this study, we look at the feasibility of employing multiple methods of employing IT to the task of harmonizing financial reports. Using the similarities and differences among GAAP of three major countr

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Soejoto, Ezra Imanuel, and Thio Anastasia Petronila. "MENDETEKSI FINANCIAL STATEMENT FRAUD: PRESSURE DAN RATIONALIZATION (STUDI EMPIRIS PADA PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2015—2017)." BALANCE: Jurnal Akuntansi, Auditing dan Keuangan 16, no. 2 (2020): 119–42. http://dx.doi.org/10.25170/balance.v16i2.1620.

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The accounting information contained in financial statements is beneficial for stakeholders in economic decision making. However, it is not uncommon for the management to commit financial statement fraud because of pressure from internal and external parties, the opportunity to commit fraud, the reasons for cheating, or the ability to commit fraud. The objective of the study is to analyze the financial target, financial stability, external pressure, and rationalization can be used to detect financial statement fraud. The research was conducted on manufacturing companies with metals and the lik

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Soejoto, Ezra Imanuel, and Thio Anastasia Petronila. "MENDETEKSI FINANCIAL STATEMENT FRAUD: PRESSURE DAN RATIONALIZATION (STUDI EMPIRIS PADA PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2015—2017)." BALANCE: Jurnal Akuntansi, Auditing dan Keuangan 16, no. 2 (2020): 119–42. http://dx.doi.org/10.25170/balance.v16i2.1620.

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The accounting information contained in financial statements is beneficial for stakeholders in economic decision making. However, it is not uncommon for the management to commit financial statement fraud because of pressure from internal and external parties, the opportunity to commit fraud, the reasons for cheating, or the ability to commit fraud. The objective of the study is to analyze the financial target, financial stability, external pressure, and rationalization can be used to detect financial statement fraud. The research was conducted on manufacturing companies with metals and the lik

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Бычкова, S. Bychkova, Итыгилова, and E. Itygilova. "Objectives of financial reporting and auditing: methodological problems criteria and justify the classification misstatement of the financial statements." Auditor 1, no. 1 (2015): 3–21. http://dx.doi.org/10.12737/12785.

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The article deals with the problem of methodological inconsistencies criteria for the preparation and presentation of financial statements usefulness of the concept of financial information and the doctrines of the financial statements and, therefore, uncertainty criteria for audits of financial statements. The substantiation of the need to define criteria for the audit of financial statements on the basis of the modern concept of the usefulness of financial information, certain conceptual principles of IFRS (2010), in the context of the established doctrines of accounting; t

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Miller, J. A. "Basic Financial Statements: Objectives, Categories, Principles and Presentation." De Ratione 2, no. 1 (1988): 19–32. http://dx.doi.org/10.1080/10108270.1988.11434995.

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Wisnantiasri, Sila Ninin, Irma Paramita Sofia, Fitriyah Nurhidayah, and Karsam Sunaryo. "Pelatihan Pembuatan Laporan Keuangan Bagi UMKM Sebagai Informasi Untuk Pengambilan Keputusan." Jurnal Pemberdayaan Masyarakat Madani (JPMM) 2, no. 1 (2018): 63–82. http://dx.doi.org/10.21009/jpmm.002.1.05.

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The purpose of this dedication for Pisangan Village Community through financial statement training for small business in collaboration with partners of Citra Kencana Community is to improve the understanding of partners in making financial report especially income statement. The problem facing partners is not mastering how to create a correct financial statement. The financial statements can be used by partners as a benchmark of business performance and business financial analysis tools. Therefore, the methods used in this activity are: (1) convey material about basic concepts of accounting, (

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GS, Achmad Daengs, and Diana Zuhroh. "Performance of Active Customers Number PT Pegadaian Indonesia." MIMBAR : Jurnal Sosial dan Pembangunan 34, no. 2 (2018): 397–405. http://dx.doi.org/10.29313/mimbar.v34i2.3682.

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The objective of this study to analyze the consequences of active customers number, operational offices, loans granted to net income at PT Pegadaian. Data were quantitative sourced from secondary data taken from official website of PT Pegadaian Indonesia in the form of annual financial statements period 2011-2016 (Central Biro Statistic). Data analysis technique used in this research is Structural Equation Model (SEM) analysis with Smart Partial Least Square (PLS) tool. The results of this study indicate that: number of active customers has an insignificant effect on net income; The operationa

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Wigunani, Theresia Laras. "HOW DO INDEPENDENT AUDITORS DETECT FRAUDULENT FINANCIAL STATEMENTS?" Asia Pacific Fraud Journal 1, no. 2 (2016): 301. http://dx.doi.org/10.21532/apfj.001.16.01.02.23.

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(Participatory Observation in Public Accounting Firm “X”) ABSTRACTIndependent auditors have audit risk making them unable to detect material misstatements, especially those caused by fraud. This is because fraud may involve sophisticated, organized, and carefully designed scheme to be covered from the auditors. In addition, the audit risk could also be influenced by the negligence of the auditors, such as the audit that is not according to auditing standard, having no professional skepticism, and the inadequacy of training and audit experience. The objective of the research is to analyze wheth

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Zhu, Hongwei, and Harris Wu. "Interoperability of XBRL Financial Statements in the U.S." International Journal of E-Business Research 7, no. 2 (2011): 19–33. http://dx.doi.org/10.4018/jebr.2011040103.

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In the wake of the global financial crisis, a pressing need exists for improving investor friendliness, especially the transparency and interoperability of the financial statements of public companies. eXtensible Business Reporting Language (XBRL) and XBRL taxonomies can accomplish this objective. In the U.S., the Securities and Exchange Commission (SEC) has mandated that all public companies must file their financial statements using XBRL and the U.S. Generally Accepted Accounting Principles (GAAP) taxonomy according to a phased-in schedule. Are the XBRL-based financial statements interoperab

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Gierusz, Jerzy, and Katarzyna Koleśnik. "The influence of culture on disclosures in financial statements prepared under International Financial Reporting Standards." Zeszyty Teoretyczne Rachunkowości 2019, no. 101 (157) (2019): 111–32. http://dx.doi.org/10.5604/01.3001.0013.0758.

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The primary objective of this article is to investigate the impact of culture (as measured by Hofstede) on disclosures in financial statements prepared under International Financial Reporting Standards (IFRS) by firms from different countries. The sample comprises 2011−2013 consolidated financial statements of stock companies (excluding banks, insurance, and other financial institutions) from four countries repre- senting different cultural areas: the United Kingdom (Anglo), Germany (Germanic), Poland (Central Eastern Europe; CEE) and Kuwait (Arab). The research material came from 312 annual c

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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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Rao, Mayur. "Financial Statement Analysis of ONGC LTD. with reference to: Horizontal Analysis & Common Size Analysis." Journal of Management and Science 1, no. 2 (2013): 215–25. http://dx.doi.org/10.26524/jms.2013.27.

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ONGC was ranked at 171th position in Forbes Global 2000 list of the worlds‘ biggest companies for 2012. ONGC has grown multifold to become one of the largest Exploration & Production (E&P) companies in the world. The financial statement Analysis of ONGC for 2012 as compared to 2011 will reveal many things.The present paper focuses on comparison of financial statements of ONGC for 2011 & 2012 with Horizontal & Common size analysis. Main objective is to identify various reasons of increase or decrease in variables of financial statements esp. Profit at varied stages, and to concl

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Usinova, Ajsel. "APPLICATION OF FINANCIAL ANALYSIS IN FUNCTION OF COMPANIES’ LIQUIDITY EVALUATION." Knowledge International Journal 28, no. 5 (2018): 1725–32. http://dx.doi.org/10.35120/kij28051725a.

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The financial statements represent a "snapshot" of the company's operations in a specific period and one of the main sources of data for evaluation of the financial condition and result of companies and analyze their overall performance. The analysis of financial statements is the use of accounting information in decision-making and investment business. The process of analyzing financial reports is designed to help business people, investors and lenders to learn how to read, interpret and analyze prepared financial statements. Essential tool in the analysis of financial statements is financial

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Brazel, Joseph F., Paul Caster, Shawn Davis, et al. "Comments by the Auditing Standards Committee of the Auditing Section of the American Accounting Association on the PCAOB Rulemaking Docket Matter No. 34: PCAOB Release No. 2011-003, Concept Release on Possible Revisions to PCAOB Standards Related to Reports on Audited Financial Statements." Current Issues in Auditing 5, no. 2 (2011): C1—C14. http://dx.doi.org/10.2308/ciia-50074.

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SUMMARY Recently, the Public Company Accounting Oversight Board (PCAOB or Board) issued a concept release to solicit public comment on the potential direction of a proposed standard-setting project on the content and form of reports on audited financial statements. The objective of the concept release was to discuss several alternatives for changing the auditor's reporting model that could increase its transparency and relevance to financial statement users, while not compromising audit quality. To that end, the alternatives included (1) a supplement to the auditor's report, in which the audit

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Yakhin, I. I. "Preparing information on the financial situation by Russian educational organizations of higher education, according to International Public Sector Accounting Standards." International Accounting 23, no. 10 (2020): 1099–120. http://dx.doi.org/10.24891/ia.23.10.1099.

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Subject. This article analyzes the practice of forming and disclosing information in Statements of Financial Position of Russian higher education institutions, compiled according to the requirements of International Public Sector Accounting Standards (IPSAS). Objectives. The article aims to investigate the structure and content of reporting on the financial position of Russian educational organizations, conduct a critical analysis of compliance with IPSAS Presentation of Financial Statements requirements, and identify and address the problems of information presentation and disclosure in the s

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Hamzani, Umiaty, and Dinarjad Achmad. "Micro, Small and Medium Enterprises (MSMEs) Coaching Program." GATR Journal of Business and Economics Review 2, no. 3 (2017): 20–25. http://dx.doi.org/10.35609/jber.2017.2.3(3).

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Objective - This study aims to examine and analyze micro small and medium enterprises (MSMEs) coaching program and to obtain an empirical evidence regarding the effect of MSMEs coaching program on the quality of financial statements. Methodology/Technique - This study was conducted using quantitative descriptive method and statistical analysis using a sample of 50 entrepreneurs in several MSMEs coaching program institutions in Pontianak, West Kalimantan. Findings - The result shows that all objectives of MSMEs coaching program classified as good with the value of mean above 3.43. Furthermore,

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Kukreja, Gagan, Sanjay M. Gupta, Adel Mohammed Sarea, and Sumathi Kumaraswamy. "Beneish M-score and Altman Z-score as a catalyst for corporate fraud detection." Journal of Investment Compliance 21, no. 4 (2020): 231–41. http://dx.doi.org/10.1108/joic-09-2020-0022.

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Purpose The increasing incidence of fraudulent financial reporting by firms in recent years raises concerns about investors' confidence in capital markets. Academicians and industry practitioners adopt diverse risk management techniques to detect fraudulent reporting of financial statements. This paper aims to determine the effectiveness of the Beneish M-score and Altman Z-score models for the early detection of material misstatements at Comscore, Inc., a media analytics firm in the United States of America. Design/methodology/approach The financial statements of Comscore Inc. from 2012 to 201

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Kastrati, Agim. "The Role of Audit in Detecting Errors in Financial Statements." European Journal of Economics and Business Studies 1, no. 1 (2015): 54. http://dx.doi.org/10.26417/ejes.v1i1.p54-61.

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The main objective of the audit is to detect potential errors in the client's financial statements. This study aims to identify faults that are detected by auditors during auditing of financial statements. Ten audit firms are interviewed, in various cities of Kosovo, for the purpose of collecting data for errors found during the audit of the financial statements of their clients, for the period January-December 2012. The data obtained show that through the implementation of various audit procedures are found different type of errors which occur for various reasons ranging from lack of experien

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Kotane, Inta. "OBJECTIVE AND SUBJECTIVE MEASURES OF BUSINESS PERFORMANCE." SOCIETY. INTEGRATION. EDUCATION. Proceedings of the International Scientific Conference 4 (May 26, 2017): 270. http://dx.doi.org/10.17770/sie2017vol4.2403.

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To characterise the results of company’s business activities, the term ‘performance’ is used in the foreign scientific and educational literature. Objective and subjective measures are used in the international practice to measure the business performance. In Latvia, evaluation and systematization of these measures has not been carried out, which justifies the necessity of theoretical exploration of the objective and subjective performance measures. The study is based on the analysis of specialised literature and foreign scientific publications on the performance measurement issues. The follow

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