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Topik Laporan Keuangan Artikel


Key audit matters and their impact on the financial statements of listed entities

Pencipta
Botez, Daniel; Oana-Ancuta, Stangaciu; Melega, Anatol; Enachi, Mihaela 
Terbitan
Audit Financiar; Bucharest Vol. 23, Iss. 1, (2025): 164-179. DOI:10.20869/AUDITF/2025/177/004 
Subyek
AUDITING; FINANCIAL STATEMENTS; LFAR 
Akses
5 
Array

Data mining approach in detecting inaccurate financial statements in government-owned enterprises

Pencipta
Gadzo, Amra; Suljic, Mirza; Jusufovic, Adisa; Filipovic, Sladana; Suljic, Erna 
Terbitan
Croatian Operational Research Review; Zagreb Vol. 16, Iss. 1, (2025): 1-15. DOI:10.17535/crorr.2025.0001 
Subyek
FINANCIAL STATEMENTS; BIG DATA/ANALYTICS; GOVERNMENT BUSINESS ENTERPRISES 
Akses
0 
Array

A panel data analysis of the effect of audit quality on financial statement fraud

Pencipta
Maryam Yousefi Nejad; Ahmed Sarwar Khan; Othman, Jaizah 
Terbitan
Asian Journal of Accounting Research; Bingley Vol. 9, Iss. 4, (2024): 422-445. DOI:10.1108/AJAR-04-2023-0112 
Subyek
FINANCIAL STATEMENTS; AUDITING; FRAUD 
Akses
9 
Array

The effectiveness of the auditors opinion on the internal controls over financial reporting

Pencipta
Radu, Camelia ; Zanella, Aline Segalin 
Terbitan
Journal of Financial Crime; London Vol. 30, Iss. 4, (2023): 927-939. DOI:10.1108/JFC-05-2022-0103 
Subyek
FINANCIAL STATEMENTS; AUDITING 
Akses
9 
Array

Financial statement fraud detection in the digital age

Pencipta
Kasztelnik, Karina; Jermakowicz, Eva K 
Terbitan
 
Subyek
FINANCIAL STATEMENTS; FRAUD 
Akses
4 
Array

Financial statement fraud detection in the digital age

Pencipta
Kasztelnik, Karina; Jermakowicz, Eva K 
Terbitan
The CPA Journal; New York Vol. 94, Iss. 3/4, (Mar/Apr 2024): 32-39 
Subyek
FINANCIAL STATEMENTS; FRAUD 
Akses
8 
Array

Auditor attributes during three different stages of professional development

Pencipta
Moyes, Glen D; Arnold, Allen G; Cary, Cindi L; Anandarajan, Asokan 
Terbitan
Journal of Business and Accounting; San Diego Vol. 15, Iss. 1, (Fall 2022): 67-85 
Subyek
AUDITING; FINANCIAL STATEMENTS 
Akses
8 
Array

Fraud hexagon : detection of fraud of financial report in state-owned enterprises in Indonesia

Pencipta
Sudrajat, Sudrajat; Suryadnyana, Nyoman Adhi; Supriadi, Taufiq 
Terbitan
Jurnal Tata Kelola & Akuntabilitas Keuangan Negara (JTAKEN); Jakarta Vol. 9, No. 1, (June 2023): 87-102. DOI: 10.28986/jtaken.v9i1.1358 
Subyek
FRAUD; FINANCIAL STATEMENTS; GOVERNMENT BUSINESS ENTERPRISES 
Akses
66 
Array

Audit practices linked to corporate governance : a literature review

Pencipta
Sandhya, S 
Terbitan
IUP Journal of Accounting Research & Audit Practices; Hyderabad Vol. 20, Iss. 4, (Oct 2021): 111-118. 
Subyek
AUDITING; FINANCIAL STATEMENTS 
Akses
288 
Array

Sharia accounting standard for sukuk (Islamic bond) accounting in Indonesia

Pencipta
Dodik, Siswantoro 
Terbitan
Journal of Islamic Accounting and Business Research; Bingley Vol. 9, Iss. 3, (2018): 434-447. DOI:10.1108/JIABR-11-2013-0040 
Subyek
ACCOUNTING; ACCOUNTING - STANDARDS; FINANCIAL STATEMENTS; BANKS AND BANKING 
Akses
130 
Array

Fraud is suspected : now what?

Pencipta
Salsbery, Nathan D 
Terbitan
Journal of Accountancy; New York Vol. 233, Iss. 8, (Aug 2022): 1-6 
Subyek
AUDITING; FINANCIAL STATEMENTS; FRAUD 
Akses
112 

Identifying and communicating reportable findings

Pencipta
Fischer, Richard F 
Terbitan
Pennsylvania CPA Journal; Philadelphia Vol. 93, Iss. 2, (Summer 2022): 8-9 
Subyek
FINANCIAL STATEMENTS; AUDITING 
Akses
110 
Array

Corporate governance and reliability of financial reporting in central government agencies

Pencipta
Arcas-Pellicer, María-Jose; Pina, Vicente; Torresa, Lourdes 
Terbitan
Revista de Contabilidad; Madrid Vol. 25, Iss. 1, (2022): 76-88. DOI:10.6018/rcsar.401651  
Subyek
FINANCIAL STATEMENTS 
Akses
107 
Array

The effectiveness of the auditors opinion on the internal controls over financial reporting

Pencipta
Radu, Camelia; Zanella, Aline Segalin 
Terbitan
 
Subyek
AUDITING; FINANCIAL STATEMENTS 
Akses
4 

Auditor attributes during three different stages of professional development

Pencipta
Moyes, Glen D; Arnold, Allen G; Cary, Cindi L; Anandarajan, Asokan 
Terbitan
 
Subyek
AUDITING; FINANCIAL STATEMENTS 
Akses
5 
Array

Is financial reporting and audit quality lower when auditors lack independence

Pencipta
Robinson, Ranier M 
Terbitan
The University of Alabama Proquest Disertation Publishing, 2020. 
Subyek
AUDITING; FINANCIAL STATEMENTS 
Akses
75 
Array

Fraudulent financial reporting and data analytics: an explanatory study from Ireland

Pencipta
Aboud, Ahmed Preview author details ; Robinson, Barry 
Terbitan
Accounting Research Journal; Bingley Vol. 35, Iss. 1, (2022): 21-36. DOI:10.1108/ARJ-04-2020-0079 
Subyek
FINANCIAL STATEMENTS; DATA ANALYTICS/BIG DATA; ACCOUNTING 
Akses
79 

Is financial reporting and audit quality lower when auditors lack independence

Pencipta
Robinson, Ranier M 
Terbitan
 
Subyek
AUDITING; FINANCIAL STATEMENTS 
Akses
50 
Array

Perkembangan penelitian di bidang pengungkapan di Indonesia: Telaah konseptual

Pencipta
Dewi, Aqlima Cendera; Aning Fitriana; Setiawan, Doddy 
Terbitan
Jurnal Siasat Bisnis; Yogyakarta Vol. 22, Iss. 1, (2018): 1-19. DOI:10.20885/jsb.vol22.iss1.art1 
Subyek
FINANCIAL STATEMENTS 
Akses
80 
Array

Century of not-for- profit accounting : an historical perspective

Pencipta
Sanchez, L. C., Brown, S. A., & Izzo, J. A. 
Terbitan
The CPA Journal; New York Vol. 90, Iss. 10/11, (Oct/Nov 2020): 64-69.  
Subyek
FRAUD; FINANCIAL STATEMENT; 
Akses
161