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Artículos de revistas sobre el tema "Financial statement audit (Malaysia)"

Autor: Grafiati

Publicado: 4 de junio de 2021

Última modificación: 19 de febrero de 2023

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1

Hamadi, Ybanez Vijeysechan, Daniel Sugama Stephanus, and Dian Wijayanti. "FRAUD PENTAGON THEORY: ALAT DETEKSI FINANCIAL STATEMENT FRAUD PADA PERUSAHAAN PROPERTY DAN REAL ESTATE DI INDONESIA, MALAYSIA, SINGAPURA." El Muhasaba Jurnal Akuntansi 13, no. 2 (July 6, 2022): 113–25. http://dx.doi.org/10.18860/em.v13i2.14305.

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This study examine the dimensions of fraud pentagon to explain this effect on the financial statement fraud. The fraud pentagon theory shows five elements can affect financial statement fraud, the element of pressure, the element of opportunity, the element of rationalization, the element of competence, and the element of arrogance. The variables of fraud pentagon are proxied by the leverage ratio, nature of industry, audit opinion, changes in the board of directors, and dualism position. The detection of financial statement fraud in this research uses the f-score model. The data used is secon

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2

Jatiningrum, Citrawati, Fauzi Fauzi, Rita Irviani, Mujiyati Mujiyati, and Shahanif Hasan. "An Investigation IFRS Adoption in Malaysia on The Relationship between The Audit Committee and Quality of Financial Statement." Asia Proceedings of Social Sciences 2, no. 2 (December 3, 2018): 115–22. http://dx.doi.org/10.31580/apss.v2i2.374.

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Audit committees are one of Corporate Governance (CG) mechanisms which are the significant factor in improving its role in inhibiting financial statement fraud (Choi, Jeon & Park, 2004; Habbash, 2010; Soliman & Ragab, 2014). Quality of the Financial Statement emphasised as being in compliance with accounting standards accepted in general, the disclosure scale, and reported numbers although this is not merely a task for the IFRS (Cascino & Gassen, 2010). In recent years, the issue of IFRS adoption in developed and developing countries have been a great deal of attention from many re

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3

Sori, Zulkarnain Muhamad, Mohamad Ali Abdul Hamid, Siti Shaharatulfazzah Mohd Saad, Jonathan Gerard Evans, and Annuar Md Nassir. "Audit committee: Some evidence from Malaysia." Corporate Board role duties and composition 2, no. 3 (2006): 25–35. http://dx.doi.org/10.22495/cbv2i3art3.

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This study aimed to investigate the perceptions of senior managers of Malaysian publicly listed companies on issues relating to audit committee authority and effectiveness. Questionnaire survey technique was employed to seek the respondents perceptions on five issues, namely audit committee appoints the auditor, audit committee determines and reviews audit fees, audit committee determines and reviews the auditor’s scope and duties, and audit committee’s reports and meetings. The majority of respondents agreed that auditor would be more effective and independent if audit committee assumed the r

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4

Devarajar, Moganasundri, Muhammad Shabir Shaharudin, Anwar Allah Pitchay, Hasnah Haron, and Yuvaraj Ganesan. "CORPORATE GOVERNANCE AND FRAUDULENT FINANCIAL REPORTING AMONG MALAYSIAN PUBLIC LISTED COMPANIES." International Journal of Law, Government and Communication 7, no. 29 (September 1, 2022): 81–95. http://dx.doi.org/10.35631/ijlgc.729007.

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Financial reporting is essential for the publicly listed companies as most of the company's stakeholder depended on the financial statement to make a business decision. Although many initiatives have implemented by relevant authorities to enhance financial reporting standards to overcome the fraudulent financial reporting (FFR). However, the issues still happening, for example, cases such as 1MBD, Lembaga Tabung Haji (LTH), Wirecard AG and British Home Stores (BHS). The paper aimed to investigate the impact of corporate governance (CG) attributes, namely audit committee size, board independenc

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5

Nasir, Noorul Azwin Binti Md, Muhammad Jahangir Ali, and Kamran Ahmed. "Corporate governance, board ethnicity and financial statement fraud: evidence from Malaysia." Accounting Research Journal 32, no. 3 (September 27, 2019): 514–31. http://dx.doi.org/10.1108/arj-02-2018-0024.

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Purpose This study aims to examine the relationship between the presence of a Malay director on the board and financial statement fraud in Malaysia. Further, the authors investigate whether financial statement fraud firms improve their governance mechanisms compared to non-fraud firms subsequent to the fraud year. Design/methodology/approach The authors use hand-collected data comprising 76 financial statement fraud and 76 non-fraud firms over a period of eight years from 2001 to 2008. Findings Using a univariate and logistic regression model, the results demonstrate a significant positive rel

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6

Ismail, Aida Hazlin, Natasha Binti Muhammad Merejok, Muhamad Ridhuan Mat Dangi, and Shukriah Saad. "Does Audit Quality Matters in Malaysian Public Sector Auditing?" International Journal of Financial Research 10, no. 3 (May 19, 2019): 203. http://dx.doi.org/10.5430/ijfr.v10n3p203.

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Auditors play a key role in contributing to the credibility of the financial statements on which they are reporting. High-quality audits support financial stability. The responsibility for performing quality audits of financial statements rests with the auditors. However, audit quality is best achieved in an environment where there is support from and appropriate interactions among participants in the financial reporting supply chain. Most prior studies look into audit quality from the perspective of private sector however this study focus on the quality of public sector auditing in Malaysia.

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Sawangjan, Phattarawade, and Muttanachai Suttipun. "The relationship between key audit matters (KAM) disclosure and stock reaction: Cross-sectional study of Thailand, Malaysia, and Singapore." 11th GLOBAL CONFERENCE ON BUSINESS AND SOCIAL SCIENCES 11, no. 1 (December 9, 2020): 69. http://dx.doi.org/10.35609/gcbssproceeding.2020.11(69).

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In 2015, the International Standard on Auditing has been revised by the International Auditing and Assurance Standards Board (IAASB) which aims to increase communication quality and information value on the audit reports by using key audit matters (KAM) disclosure. This is because the traditional audit reports provided information asymmetry between corporations and users of financial statement especially investors as well as poor communication quality. Therefore, to reduce information asymmetry between the corporations and investors, this study mainly aims to test whether there is any relation

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Jaffar, Nahariah, Norhazlin Ismail, and Hway-Boon Ong. "Risk attitude and fraud detection: A Malaysian case." Corporate Ownership and Control 8, no. 2 (2011): 247–51. http://dx.doi.org/10.22495/cocv8i2c2p1.

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Fraud is an important issue in many countries such as in the United States, United Kingdom, including of Malaysia. Malaysian Approved Auditing Standards, AI 240 “Fraud and Error” was established to provide guidance on the auditor’s responsibility to consider fraud and error during the audit of financial statements. The auditors are required to appropriately assess fraud risk during the planning of the audit work so that they can provide reasonable assurance that any material misstatement in the financial statements has been detected. If the external auditors are not able to detect fraud, this

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Aghghaleh, Shabnam Fazli, and Zakiah Muhammaddun Mohamed . "Fraud Risk Factors of Fraud Triangle and the Likelihood of Fraud Occurrence: Evidence from Malaysia." Information Management and Business Review 6, no. 1 (February 28, 2014): 1–7. http://dx.doi.org/10.22610/imbr.v6i1.1095.

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The current research studies the usefulness of Cresseyâ€™s fraud risk factor framework adopted from SAS No. 99 to prevent fraud from occurring. In accordance with Cresseyâ€™s theory, pressure, opportunity and rationalization are existing when fraud occurs. The study suggests variables as proxy measures for pressure and opportunity, and test these variables using publicly available information relating to a set of fraud firms and a sample of no-fraud firms. Two pressure proxies and two opportunity proxies are identified and suggested to be significantly related to financial statement fraud. We

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Sambuaga, Elfina Astrella, and Olivia Putri Santoso. "PENGARUH CORPORATE GOVERNANCE, PROFITABILITAS, UKURAN DAN KOMPLEKSITAS PERUSAHAAN TERHADAP AUDIT REPORT LAG." Ultimaccounting : Jurnal Ilmu Akuntansi 12, no. 1 (June 19, 2020): 86–102. http://dx.doi.org/10.31937/akuntansi.v12i1.1587.

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Abstract- The purpose of this study to examine how agency theory plays a role in determining the factors that affect audit report lag. The difference in outcomes on factors affecting audit report lag in Indonesia and in Malaysia can be due to differences in corporate culture, economic environment, and existing regulations. The test is empirically focused on corporate governance, profitability, firm size and complexity for audit report lag both in Indonesia and Malay. The test uses multiple linear regression method with purposive sampling technique at 308 companies listed on Indonesia Stock Exc

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Daw Tin Hla, Sharon Cheuk, Abu Hassan Md Isa, and Shaharudin Jakpar. "Constructing a Financial Reporting Disclosure Quality Model of Listed Firms in Malaysia." International Journal of Business and Society 22, no. 2 (August 12, 2021): 1034–46. http://dx.doi.org/10.33736/ijbs.3780.2021.

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The national accounting standards set by the Malaysian Accounting Standards Board (MASB) is largely converged with the International Financial Reporting Standards (IFRS). The benefit arising from this is to enable foreign investors to analyse their investments via a standardised financial reporting system in Malaysia. Financial reporting disclosure quality by the listed firms in the consumer product and service sector on Bursa Malaysia is an essential feature in the firms’ financial reporting to the public. This research evaluates the development of financial reporting disclosure quality assur

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Aris, Nooraslinda Abdul, Siti Maznah Mohd Arif, Rohana Othman, and Mustafa Mohamed Zain. "Fraudulent Financial Statement Detection Using Statistical Techniques: The Case of Small Medium Automotive Enterprise." Journal of Applied Business Research (JABR) 31, no. 4 (July 10, 2015): 1469. http://dx.doi.org/10.19030/jabr.v31i4.9330.

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Fraudulent financial statements (FFS) are now placed under greater public scrutiny following an increase in the number of collapses among companies due to management fraud with loses on average at 5% of revenue (ACFE, 2014). There is consensus that management fraud is an on-going reality and no single organization is immune from the damage caused by the fraudsters (KPMG Malaysia, 2009). Small and medium sized businesses are also threatened by fraudulent activities and statistics showed organizations with fewer than 100 employees experienced more fraud cases than larger corporations (ACFE, 2008

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Mardiana, Wike, and Anik Irawati. "Factors Influence Corporate Social Responsibility Disclosure." Esensi: Jurnal Bisnis dan Manajemen 9, no. 2 (December 14, 2019): 185–90. http://dx.doi.org/10.15408/ess.v9i2.13582.

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This study aims to analyze factors influence Corporate Social Responsibility Disclosure in palm oil plantation companies in Indonesia and Malaysia. This study analyzes influences of total assets, profitability, leverage, independent proportion of commissioners, the proportion of independent audit committee. This study is conduct on financial reports published in Indonesia and Malaysia. Methods of data collection are taken from the annual financial statements in Indonesia Stock Exchange of 17 companies and Bursa Malaysia of 22 companies. Data analysis techniques used multiple regressions. The r

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Rizqia, Amelia, and Anies Lastiati. "Audit Quality and Tax Avoidance: The Role of Independent Commissioners and Audit Committee's Financial Expertise." Journal of Accounting Auditing and Business 4, no. 1 (January 13, 2021): 14. http://dx.doi.org/10.24198/jaab.v4i1.29642.

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Abstract: This study aims to examine the effect of audit quality on tax avoidance. It further examines whether an independent board of commissioners and the audit committee's expertise affect the relationship between audit quality and tax avoidance. The study observed manufacturing companies listed on the Indonesia Stock Exchange (IDX) and the Malaysia Stock Exchange in 2018. Tax avoidance is measured by abnormal book-tax difference, while audit quality is proxied by Big Four-accounting firm and the audit tenure. The test results show that Big Four firms lower the tax avoidance level done by c

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Hasnan, Suhaily, Nur Syafiqah Mohamad Eskandar, Alfiatul Rohmah Mohamed Hussain, Ahmed Abdullah Saad Al-Dhubaibi, Mohd Ezrien Mohamad Kamal, and Rohmawati Kusumaningtias. "Audit committee characteristics and financial restatement incidence in the emerging market." Corporate and Business Strategy Review 3, no. 2 (2022): 20–33. http://dx.doi.org/10.22495/cbsrv3i2art2.

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This paper discusses issues concerning audit committee characteristics that lead to the occurrence of financial restatements in Malaysian public listed companies (PLCs). The audit committee characteristics were measured using size, independence, frequency of meetings, audit tenure, gender, expertise, age, ethnicity, legal qualifications, and political connections. The data in this study were extracted from the annual reports of 100 firms that had restated their financial statement between 2006 and 2015, and a total of 200 non-restatement firms were matched and observed as control firms. Using

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Ismail, Hashanah, Asna Abdullah Atqa, and Hamimah Hassan. "First Time Reporting of Key Audit Matters (KAM) by Malaysian Auditors." International Journal of Engineering & Technology 7, no. 3.30 (August 24, 2018): 30. http://dx.doi.org/10.14419/ijet.v7i3.30.18149.

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This paper reports on the early first cohort of Audit Reports issued by external auditors in response to the requirement of ISA 701, Communication of Key Audit Matters (KAM) in the Auditor’s Report, which became effective for audits of financial statements on or after 15 December 2016. Based on 15 Audit Reports of financial statements for year ending 31 December 2016 available in early 2017, this paper reports that only one out of 15 had a disclaimer and no KAM reported for the audit as ISA 701 specifies that no KAM should be reported following a disclaimer. The other fourteen audit reports we

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Muhamad Sori, Zulkarnain Muhamad, Mohamad Ali Abdul Hamid, Siti Shaharatulfazzah Mohd Saad, and Jonathan Gerard Evans. "Non-executive directors and audit committee: a study on their authority and effectiveness." Corporate Ownership and Control 5, no. 2 (2008): 296–305. http://dx.doi.org/10.22495/cocv5i2c2p6.

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This study aimed to investigate the perceptions of senior managers of Malaysian publicly listed companies on issues relating to audit committee authority and effectiveness. Questionnaire survey technique was employed to seek the respondents perceptions on seven issues, namely audit committee appoints the auditor, audit committee determines and reviews audit fees, audit committee determines and reviews the auditor’s scope and duties, and audit committee’s reports, meetings, charter and roles. The majority of respondents agreed that auditor would be more effective and independent if audit commit

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Mat Ridzuan, Nurul Izzaty, Jamaliah Said, Fazlida Mohd Razali, Dewi Izzwi Abdul Manan, and Norhayati Sulaiman. "Examining the Role of Personality Traits, Digital Technology Skills and Competency on the Effectiveness of Fraud Risk Assessment among External Auditors." Journal of Risk and Financial Management 15, no. 11 (November 17, 2022): 536. http://dx.doi.org/10.3390/jrfm15110536.

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In accordance with ISA 240, it is the responsibility of external auditors to obtain reasonable assurance that financial statements are free from material misstatement, whether caused by fraud or error. Recently, the auditing profession in Malaysia has been significantly challenged by the explosion of fraud cases and by auditors’ failure to determine the “true and fair view” of the financial statement. This incident has tarnished the reputation of the audit profession. The effectiveness of the external auditor function, especially when related to fraud risk assessment, is commonly called into q

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Mamesah, Melisa, David P. E. Saerang, and Linda Lambey. "FAKTOR-FAKTOR YANG MEMPENGARUHI PENERAPAN KONSERVATISME AKUNTANSI PADA PERUSAHAAN ASURANSI YANG TERDAFTAR DI BURSA EFEK INDONESIA, BURSA MALAYSIA DAN SINGAPORE STOCK EXCHANGE TAHUN 2010-2014." ACCOUNTABILITY 5, no. 2 (December 31, 2016): 237. http://dx.doi.org/10.32400/ja.14438.5.2.2016.237-248.

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Conservatism is the precautionary principle in uncertainty. There are many cases of accounting frauds occurred due to lack of conservatism implementation resulting financial statements are overstated. This study aims to analyze the affect of firm size, leverage, institutional ownership and audit committee to the implementation of conservatism in the insurance companies listed on Bursa Efek Indonesia, Bursa Malaysia and Singapore Stock Exchange. In this study, conservatism measured by market to book ratio. Used as sample of 11 companies. The analytical method used in this research is multiple r

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Hanefah, Mustafa Mohd, Muhammad Iqmal Hisham Kamaruddin, Supiah Salleh, Zurina Shafii та Nurazalia Zakaria. "Internal control, risk and Sharīʿah non-compliant income in Islamic financial institutions". ISRA International Journal of Islamic Finance 12, № 3 (19 листопада 2020): 401–17. http://dx.doi.org/10.1108/ijif-02-2019-0025.

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Purpose The existence of internal control for Sharīʿah-compliance promotes reasonable assurance that the Islamic financial institution’s (IFI’s) objectives are achieved in the following categories, namely, the effectiveness and efficiency of operations, the reliability of financial reporting and the level of compliance with applicable laws and regulations, as well as accounting and auditing standards. Sharīʿah non-compliant income (SNCI) is an important issue in IFIs’ operations. Thus, the purpose of this paper is to identify issues related to governance and internal control of SNCI in selecte

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Abdul Rahman, Azhar, and Mohd Diah Hamdan. "The extent of compliance with FRS 101 standard: Malaysian evidence." Journal of Applied Accounting Research 18, no. 1 (February 13, 2017): 87–115. http://dx.doi.org/10.1108/jaar-10-2013-0078.

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Purpose The purpose of this paper is to investigate Malaysian companies’ compliance with mandatory accounting standards. Specifically, this study examines the efficacy of agency-related mechanisms on the degree of compliance with Financial Reporting Standards (FRS) 101, Presentation of Financial Statements. It so proceeds by focussing on corporate governance parameters (board characteristics and ownership structure) and other firm characteristics. Design/methodology/approach Using data drawn from a sample of 105 Malaysian companies listed on the ACE market in 2009, the authors employ multiple

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Mustapha, Mazlina, and Foong Sook Hwa. "Implications of the Audit Oversight Board: External Auditorsâ€™ Perspective." Journal of Management Info 2, no. 3 (September 1, 2015): 1–4. http://dx.doi.org/10.31580/jmi.v7i1.39.

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The purpose of Audit Oversight Board (AOB) is to oversee the external auditors who audit the listed companies. Its establishment is expected to improve the quality of the audited financial statements and to increase the confidence of the public on the quality of the services provided by the auditors. This study explores how the establishment of audit oversight board affects the auditors in Malaysia. As the study is exploratory in nature with limited studies being carried out on AOB, face-to-face interviews were conducted with the external auditors. The findings show that the establishment of A

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Mohd Razali, Fazlida, Azleen Ilias, Razana Juhaida Johari, Sutthi Suntharanurak, and Norizelini Ibrahim Acis. "Malaysian Internal Auditor’s Risk Judgment Performance: Examining the Impact of ISA 610 “Using the Work of the Internal Auditor”." Asia-Pacific Management Accounting Journal 17, no. 3 (December 31, 2022): 169–203. http://dx.doi.org/10.24191/apmaj.v17i3-07.

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Effective from December 2016, the Malaysian external auditor is required under the revision of the International Standard on Auditing (ISA) to give comments on Key Audit Matters (KAM) in the audit client’s financial statement which indirectly increases the relevancy of ISA 610 “Using the Work of Internal Auditor”. This study aimed to explore the impact of two main aspects under ISA 610 namely “external auditor engagement quality (EX_QUAL)” and “external auditor reliance (EX_RELY)” on internal auditor’s risk judgment performance. The survey of 274 internal auditors in the Malaysian public and p

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Lau, Chee Kwong, and Ki Wei Ooi. "A case study on fraudulent financial reporting: evidence from Malaysia." Accounting Research Journal 29, no. 1 (May 3, 2016): 4–19. http://dx.doi.org/10.1108/arj-11-2013-0084.

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Purpose This paper aims to examine cases of fraudulent financial reporting (FFR) which were subject to published enforcement actions by the Securities Commission Malaysia (SC) from 1998 to 2012 for reasons of alleged financial misreporting. It investigates the main attempts used (how) and sensible motives (why) for these fraudulent reporting. Design/methodology/approach This study undertakes a close examination of the financial reports manipulated – annual accounts, interim reports and financial reports in listing proposals, initial public offering prospectuses and corporate restructuring prop

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Jihan Irbah Nadiah and Dian Filianti. "Hubungan Kualitas Audit, Komite Audit, dan Dewan Pengawas Syariah terhadap Kinerja Bank Umum Syariah di Indonesia." Jurnal Ekonomi Syariah Teori dan Terapan 9, no. 5 (September 30, 2022): 731–46. http://dx.doi.org/10.20473/vol9iss20225pp731-746.

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ABSTRAK Penelitian ini ditujukan untuk mengetahui hubungan kualitas audit, komite audit, dan Dewan Pengawas Syariah (DPS) terhadap kinerja Bank Umum Syariah di Indonesia pada tahun 2015-2020 yang diproksikan dengan ROA, baik secara parsial dan simultan. Melalui pendekatan kuantitatif dengan teknik analisis regresi data panel, hasil penelitian ini menunjukkan bahwa secara parsial, kualitas audit yang dihasilkan KAP Big 4 berpengaruh positif signifikan terhadap kinerja bank umum syariah. Pada variabel komite audit, ukuran komite audit tidak mempengaruhi kinerja bank umum syariah, sedangkan kompe

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Popoola, Oluwatoyin Muse Johnson. "Preface to the Second Issue of Indian Pacific Journal of Accounting and Finance." Indian-Pacific Journal of Accounting and Finance 1, no. 2 (April 1, 2017): 1–3. http://dx.doi.org/10.52962/ipjaf.2017.1.2.10.

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I welcome you to the Vol. 1 Issue 2 of Indian-Pacific Journal of Accounting and Finance. You will recall in Issue 1, I made known our commitment to publish high-quality, impactful papers and to bring scholars who share our vision and mission into the Editorial Advisory Board. Dr Ishaya John Dabari (Modibbo Adamawa University of Technology, Adamawa, Nigeria) has consented to join the Editorial Advisory Board. I am pleased to welcome him on board. In Issue 2, all the presentations are international research with emphasis on corporate governance and risk management, internal auditing, accou

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Angelo, Stefanus, and Nunung Nuryani. "PENGARUH PILIHAN METODE NILAI WAJAR PROPERTI INVESTASI TERHADAP NILAI PERUSAHAAN REAL ESTATE." Jurnal Akuntansi 10, no. 2 (August 31, 2021): 90–97. http://dx.doi.org/10.46806/ja.v10i2.801.

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IAS 40 (adopted in PSAK 13, 2012) about investment properties allowing companies to choose the method of measuring their investment properties, namely the cost method and the fair value method. Side that oppose fair value method argue that fair value is unreliable and costly. The purpose of this study, therefore, is to examine the relevance of the fair value accounting choice method and determinants that affect of fair value accounting choice method for investment property. This research is using secondary data observation technique which acquired from annual financial reports for real estate,

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Sibuea, Kezia, and Rizka Indri Arfianti. "PENGARUH KUALITAS AUDIT, UKURAN PERUSAHAAN, KOMPLEKSITAS PERUSAHAAN DAN RISIKO PERUSAHAAN TERHADAP AUDIT FEE." Jurnal Akuntansi 10, no. 2 (August 31, 2021): 126–40. http://dx.doi.org/10.46806/ja.v10i2.804.

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Companies that hire an auditor to audit their financial statements are charged an audit fee. The audit fee is a payment given by the company to the auditor in exchange for his or her services. The purpose of this study is to discover if audit quality, firm size, complexity, and company risk all play a role in setting audit costs for financial statements. This study used a purposive sampling technique using a sample of 54 manufacturing businesses listed on the Indonesia Stock Exchange for the 2017-2019 period. Data analysis techniques used include the descriptive analysis test, classical assump

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Sari, Yenny Novita, and Noven Suprayogi. "Analisis Determinan Tingkat Pengungkapan Informasi Akuntansi Pada Transaksi Pembiayaan Bank Umum Syariah." Jurnal Ekonomi Syariah Teori dan Terapan 9, no. 4 (July 31, 2022): 482–94. http://dx.doi.org/10.20473/vol9iss20224pp482-494.

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ABSTRAK Pembiayaan merupakan sumber pendapatan dan sumber risiko terbesar bagi bank. Sehingga pengungkapan informasi akuntansi mengenai pembiayaan penting bagi pemegang saham untuk mengambil keputusan ekonomi. Tujuan penelitian ini untuk menguji tingkat pengungkapan informasi akuntansi transaksi pembiayaan syariah pada Bank Umum Syariah di Indonesia. Selain itu untuk menganalisis faktor-faktor yang mempengaruhi tingkat pengungkapan informasi tersebut. Sampel menggunakan 7 Bank Umum Syariah di Indonesia yang beroperasi dalam periode 2016-2020. Indeks rata-rata tidak tertimbang digunakan untuk m

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Rasyid, Ardiansyah, and Cenik Ardana. "Corporate governance, audit firm size and restated financial statement in Indonesia stock exchange." Corporate Board role duties and composition 10, no. 2 (2014): 77–84. http://dx.doi.org/10.22495/cbv10i2art6.

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This research aims to describe the corporations to take restatement in financial statement such as, corporate governance implementation and size of Audit Firm. Corporate Governance and size of Audit Firm are involved in auditing process. Theoretically, those influence the quality of financial statement. The occurrence of restatement of financial reporting is as a proxy for a lower of financial statement quality. Hence, corporate governance and size of Audit Firm should prevent from restated financial statement. The result of this research describe that number of independent commissioner and nu

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Zhang, Yanxia. "Analysis of Financial Statement and Prewarning of Audit Risks Based on Artificial Neural Network." International Journal of Circuits, Systems and Signal Processing 15 (August 24, 2021): 1015–24. http://dx.doi.org/10.46300/9106.2021.15.109.

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The marketization of social capital has resulted in frequent audit failures, and financial statement frauds. One of the key steps of auditing is the identification of material misstatement risk of financial statement. However, there is no unified analysis framework or quantitative method for identifying this risk. Therefore, this paper aims to analyze financial statement and prewarn audit risks in an accurate manner. Firstly, the items of financial statement were analyzed in three aspects of the target enterprise: balance statement, income statement, and cash flow statement. Next, the authors

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Francis, Jere R., Matthew L. Pinnuck, and Olena Watanabe. "Auditor Style and Financial Statement Comparability." Accounting Review 89, no. 2 (October 1, 2013): 605–33. http://dx.doi.org/10.2308/accr-50642.

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ABSTRACT The term “audit style” is used to characterize the unique set of internal working rules of each Big 4 audit firm for the implementation of auditing standards and the enforcement of GAAP within their clienteles. Audit style implies that two companies audited by the same Big 4 auditor, subject to the same audit style, are more likely to have comparable earnings than two firms audited by two different Big 4 firms with different styles. By comparable we mean that two firms in the same industry and year will have a more similar accruals and earnings structure. For a sample of U.S. companie

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Dewi, Kadek Indah Kusuma, Imam Subekti, and Erwin Saraswati. "The Determinants of Delay in Publication of Financial Statement." International Journal of Multicultural and Multireligious Understanding 6, no. 1 (February 1, 2019): 9. http://dx.doi.org/10.18415/ijmmu.v6i1.470.

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The purpose of this study is to examine and analyze the association between audit tenure and financial distress on delay in publication of financial statement. Based on purposive sampling methods, this study analyze 396 samples by logistic regression. This study find that delay in publication of financial statement aren’t effected by audit tenure and financial distress. This result show that audit tenure and financial statement can’t be consideration of companies when they submit their financial statement because there’s some regulations about timeliness of publishing financial statement.

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Sakti, Eklamsia, Tarjo Tarjo, Prasetyono Prasetyono, and Moh Riskiyadi. "DETECTION OF FRAUD INDICATIONS IN FINANCIAL STATEMENTS USING FINANCIAL SHENANIGANS." Asia Pacific Fraud Journal 5, no. 2 (December 30, 2020): 277. http://dx.doi.org/10.21532/apfjournal.v5i2.170.

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This study aims to empirically test the detection of indications of financial statement fraud based on financial shenanigans. Financial shenanigans are proxied by the growth in days' sales outstanding, cash flow from operating divided by net income, and accounts receivable divided by sales. Indication of financial statement fraud is proxied by the F-Score model. This research was conducted at oil and gas companies in Indonesia and Malaysia. Hypothesis testing used multiple linear regression analysis. The test was carried out in three steps, namely testing on Indonesia and Malaysia, Indonesia,

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Pizzini, Mina, Shu Lin, and Douglas E. Ziegenfuss. "The Impact of Internal Audit Function Quality and Contribution on Audit Delay." AUDITING: A Journal of Practice & Theory 34, no. 1 (June 1, 2014): 25–58. http://dx.doi.org/10.2308/ajpt-50848.

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SUMMARY The number of days required to complete financial statement audits (i.e., audit delay) increased significantly with the implementation of Section 404 of the Sarbanes-Oxley Act (SOX, U.S. House of Representatives 2002). As firms' in-house experts on internal control, Internal Audit Functions (IAFs) can substantially affect financial reporting processes and, thus, audit delay. Internal auditors can help management maintain strong internal controls and assist external auditors with financial statement audits. Accordingly, we investigate whether IAF quality and the IAF's contribution to fi

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Dandago, Kabiru Isa, and Nur Diyana Binti Zamro. "Effects Of Rotation On Auditor Independence And Quality Of Audit Service In Malaysian Banking Industry." Issues In Social And Environmental Accounting 6, no. 2 (December 31, 2012): 249. http://dx.doi.org/10.22164/isea.v6i2.72.

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This study highlights the nature of auditor rotation in the Malaysian banking industry and its effects on auditor independence and quality of audit service in the industry. To generate primary data for analysis, interviews were conducted on officials of two banking institutions and one accounting/audit firm. The study finds that there have not been significant changes in the annual appointment of auditors in the Malaysian banking institutions over the last ten years, suggesting that there is a good working relationship between the auditors (especially the Big4) and the banks. This allows room

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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 (December 13, 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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Nasution, Hafifah, and Lysa Nur Awalianti. "ANALISIS PERENCANAAN AUDIT LAPORAN KEUANGAN PADA KANTOR AKUNTAN PUBLIK (KAP) KURNIAWAN, KUSMADI, DAN MATHEUS." Jurnal Ilmiah Akuntansi Kesatuan 8, no. 3 (December 5, 2020): 237–44. http://dx.doi.org/10.37641/jiakes.v8i3.333.

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This research was conducted in KAP Kurniawan, Kusmadi and Matheus, which aims to analyse the suitability of audit planning of financial statement by KAP Kurniawan, Kusmadi and Matheus with the audit planning of financial statement based on the Professional Standard of Public Accountant (SPAP). Research method that used is descriptive analysis with a qualitative approach and the type of data used is primary data and secondary data. Primary data is collected through interviews, while secondary data by collecting audit planning of financial statements documents in KAP Kurniawan, Kusmadi and Mathe

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Putra, Dedi Ansyah, Idhar Yahya, and Khaira Amalia Fachrudin. "The Effect of Independent Commissioners, Audit Committee, Audit Quality, and Leverage on Financial Statements Integrity with Firm Size as a Moderating Variable in Banking Companies Listed on the Indonesia Stock Exchange." International Journal of Research and Review 9, no. 6 (July 1, 2022): 464–72. http://dx.doi.org/10.52403/ijrr.20220649.

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A financial statement's integrity is the extent to which the financial statements presented show accurate and honest information. The research objective was to analyze the effect of the independent commissioners, audit committee, audit quality, and leverage on financial statement integrity in banking companies listed on the Indonesia Stock Exchange. This study will also examine firm size variables used as moderating variables in the research model. The population in this research are banking companies listed on the Indonesia Stock Exchange period 2015 to 2019. The method used in determining th

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Lee, Woo Jae, and Seung Uk Choi. "Does Financial Statement Comparability Influence Audit Pricing?" korean management review 48, no. 4 (August 31, 2019): 1095–122. http://dx.doi.org/10.17287/kmr.2019.48.4.1095.

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Yan, Jing-Shuo, and Seung-Uk Choi. "Initial Audit Engagement and Financial Statement Comparability." Institute of Management and Economy Research 12, no. 3 (September 30, 2021): 193–212. http://dx.doi.org/10.32599/apjb.12.3.202109.193.

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Iacobelli, Sandra, Sandra Scott, and Joanne C. Jones. "SpinalHeal Ltd.: Planning the Financial Statement Audit." Accounting Perspectives 18, no. 4 (December 2019): 249–58. http://dx.doi.org/10.1111/1911-3838.12213.

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Endrawes, Medhat, Zhuoan Feng, Meiting Lu, and Yaowen Shan. "Audit committee characteristics and financial statement comparability." Accounting & Finance 60, no. 3 (March 8, 2018): 2361–95. http://dx.doi.org/10.1111/acfi.12354.

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Putra Utama, I. Made Alit, and Ni Wayan Yuniasih. "PENGARUH EXTERNAL PRESSURE, QUALITY OF EXTERNAL AUDITOR, AUDIT OPINION, CHANGE OF DIRECTOR, DAN FREQUENT NUMBER OF CEOâ€™S PICTURE TERHADAP FINANCIAL STATEMENT FRAUD DALAM PERSPEKTIF FRAUD PENTAGON PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDO." Hita Akuntansi dan Keuangan 2, no. 4 (October 28, 2021): 437–54. http://dx.doi.org/10.32795/hak.v2i4.2030.

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Financial Statement Fraud ialah penyajian salah secara sengaja dilakukan di laporan keuangan agar bisa menipu para pengguna laporan keuangan. Rumusan masalah pada penelitian ini yaitu apakah pengaruh External Pressure, Quality of External Auditor, Audit Opinion, Change of Director, dan Frequent Number of Ceoâ€™s Picture terhadap financial statement fraud dalam perspektif Fraud Pentagon pada perusahaan Perbankan yang Terdaftar di Bursa Efek Indonesia Tahun 2016-2018. Dimana peneliti ingin mengetahui pengaruh External Pressure, Quality of External Auditor, Audit Opinion, Change of Director, dan

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Indyk PhD, FCCA, Magdalena. "The Importance of the ESG Factors and Their Potential Impact on an Audit of a Financial Statement." International Business & Economics Studies 4, no. 3 (June 22, 2022): p1. http://dx.doi.org/10.22158/ibes.v4n3p1.

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This review paper aims to determine the potential impact of Environmental, Social, and Corporate Governance (ESG) factors on an audit of a financial statement. For this reason, a triangle of implications has been proposed, i.e., for: (1) audit clients whose business activity is reflected in a financial statement; (2) a financial statement; and (3) audit firms which perform an audit. The evidence represents a collection of a) scientific articles, b) publications offered by professional accounting bodies and consulting firms, and c) relevant standards and legal regulations. The paper finds that

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Nuristya, Emma Rani, and Dwi Ratmono. "The Role of Audit Report Lag in Mediating the Effect of Auditor Switching and Financial Distress on Financial Statement Fraud." SRIWIJAYA INTERNATIONAL JOURNAL OF DYNAMIC ECONOMICS AND BUSINESS 6, no. 2 (July 5, 2022): 165. http://dx.doi.org/10.29259/sijdeb.v6i2.165-184.

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This paper examines the effect of auditor switching and financial distress on financial statement fraud with audit report lag as the intervening variable. This research used 26 fraud companies and 45 non-fraud companies listed by Indonesia Stock Exchange that break the article VIII.G.7 and IX.E.2 issued by Financial Services Authority in 2020. This quantitative research used Partial Least Square (PLS) with WarpPLS 7.0 tools. We conclude that financial distress and audit report lag directly affect Financial Statement fraud. It also shows that audit report lag partially mediates the relationship

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Tjen, Fenny, Tigor Sitorus, and Rina Nur Chasanah. "Financial Stability, Leverage, Ineffective Monitoring, Independent Audit Committee, and the Fraudulent Financial Statement." International Research Journal of Business Studies 13, no. 2 (August 20, 2020): 161–72. http://dx.doi.org/10.21632/irjbs.13.2.161-172.

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This study aims to develop prior empirical model research of factors influence toward fraudulent financial statement and determine some element of fraud triangle that are financial stability, Leverage , ineffective monitoring and one element of Good Corporate Governance that is independent audit committee influence to fraudulent financial statement. This research topic is important because investors need earnings information as a basic for making investment decision and fraudulent financial statement may affect quality of earnings information received by investors. Data obtained from financial

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Ibrahim, Alwin Malik, and Rosita Suryanigsih. "Pengaruh Profitabilitas, Leverage, Reputasi KAP dan Opini Audit terhadap Audit Delay." Jurnal ULTIMA Accounting 8, no. 1 (June 20, 2016): 1–21. http://dx.doi.org/10.31937/akuntansi.v8i1.574.

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Financial information which very useful for the investor contained in financial statement which cause the financial statement must be done in timely manner. OJK (Otoritas Jasa Keuangan), an organization which have authorization and legal right on Indonesian stock market require that financial statement must be submitted no later than the end of third month from the latest reporting date. The purpose of this research is to analyze the effect of profitability, leverage, Accountant Public Firm’s reputation, audit opinion towards audit delay. Profitability in this research was measured by Return O

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Kozmenkova, S. V., and V. I. Tsyganov. "Financial statement audit: An investigation into laws and regulations." International Accounting 23, no. 4 (April 15, 2020): 141–427. http://dx.doi.org/10.24891/ia.23.4.414.

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Subject. This article deals with the matters related to the audit of financial statements. Objectives. The article aims to analyze the procedure for the study of financial and economic transactions in order to ensure compliance with legal documents regulating accounting and financial reporting. Methods. For the study, we used a comparative analysis, systematization, induction and deduction. Results. The article clarifies the objectives of financial statement audit, including verification of compliance of financial and economic transactions with the relevant regulations of the Russian Federatio

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Pratiya, Mutiara Ayu Mindita, and Budi Susetyo. "Pengaruh Stabilitas Keuangan, Target Keuangan Tingkat Kinerja, Rasio Perputaran Aset, Keahlian Keuangan Komite Audit, dan Profitabilitas Terhadap Fraudulent Financial Statement." Permana : Jurnal Perpajakan, Manajemen, dan Akuntansi 10, no. 2 (August 31, 2018): 257–72. http://dx.doi.org/10.24905/permana.v10i2.86.

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The effect of financial stability, financial targets, level of performance, asset turnover ratio, audit committee's financial expertise, and profitability to fraudulent financial statement. Essay. Tegal : Faculty of Economics and Business. Pancasakti University Tegal 2018. This study aims to obtain empirical evidence and to analyze the effect of financial stability, financial targets, level of performance, asset turnover ratio, audit committee's financial expertise, and profitbility to fraudulent financial statement which measured using fraud score model (F-Score). The data in this research us

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