Determinan Fraud Pentagon Teori Dan Praktik
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Determinan Fraud Pentagon Teori Dan Praktik
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Author : Dr. Heru Satria Rukmana, SE., Ak., MM., CA., Asean CPA., CRA., CPA., CPI
language : id
Publisher: Selat Media
Release Date : 2024-01-13
Determinan Fraud Pentagon Teori Dan Praktik written by Dr. Heru Satria Rukmana, SE., Ak., MM., CA., Asean CPA., CRA., CPA., CPI and has been published by Selat Media this book supported file pdf, txt, epub, kindle and other format this book has been release on 2024-01-13 with Business & Economics categories.
Buku ini terdiri dari beberapa bab, mulai dari bab tentang faktor pendeteksi financial statement fraud; relasi financial statement fraud dengan faktor lain dalam laporan keuangan perusahaan; paradigma dasar dan ruang lingkup model laporan keuangan perusahaan; paradigma dasar dan ruang lingkup financial statement fraud; hingga studi kasus pengaruh fraud diamond terhadap kecurangan laporan keuangan dan nilai perusahaan maupun studi kasus pengaruh fraud pentagon terhadap kecurangan laporan keuangan dan nilai perusahaan. Penekanan utama dalam buku ini adalah pada kecurangan laporan keuangan merupakan suatu hal yang negatif untuk laporan keuangan, karena nilai perusahaan akan semakin menurun dalam jangka panjang. Tekanan, kesempatan, rasionalitas, kapabilitas dan arogansi akan mempunyai pengaruh positif terhadap nilai perusahaan dan mempunyai pengaruh pula terhadap kecurangan laporan keuangan.
Financial Statement Fraud
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Author : Zabihollah Rezaee
language : en
Publisher: John Wiley & Sons
Release Date : 2009-09-11
Financial Statement Fraud written by Zabihollah Rezaee and has been published by John Wiley & Sons this book supported file pdf, txt, epub, kindle and other format this book has been release on 2009-09-11 with Business & Economics categories.
Practical examples, sample reports, best practices and recommendations to help you deter, detect, and prevent financial statement fraud Financial statement fraud (FSF) continues to be a major challenge for organizations worldwide. Financial Statement Fraud: Prevention and Detection, Second Edition is a superior reference providing you with an up-to-date understanding of financial statement fraud, including its deterrence, prevention, and early detection. You will find A clear description of roles and responsibilities of all those involved in corporate governance and the financial reporting process to improve the quality, reliability and transparency of financial information. Sample reports, examples, and documents that promote a real-world understanding of incentives, opportunities, and rationalizations Emerging corporate governance reforms in the post-SOX era, including provisions of the SOX Act, global regulations and best practices, ethical considerations, and corporate governance principles Practical examples and real-world "how did this happen" discussions that provide valuable insight for corporate directors and executives, auditors, managers, supervisory personnel and other professionals saddled with anti-fraud responsibilities Expert advice from the author of Corporate Governance and Ethics and coauthor of the forthcoming Wiley textbook, White Collar Crime, Fraud Examination and Financial Forensics Financial Statement Fraud, Second Edition contains recommendations from the SEC Advisory Committee to reduce the complexity of the financial reporting process and improving the quality of financial reports.
Corruption In Higher Education
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Author : Elena Denisova-Schmidt
language : en
Publisher: Global Perspectives on Higher
Release Date : 2020
Corruption In Higher Education written by Elena Denisova-Schmidt and has been published by Global Perspectives on Higher this book supported file pdf, txt, epub, kindle and other format this book has been release on 2020 with Education categories.
"The lack of academic integrity combined with the prevalence of fraud and other forms of unethical behavior are problems that higher education faces in both developing and developed countries, at mass and elite universities, and at public and private institutions. While academic misconduct is not new, massification, internationalization, privatization, digitalization, and commercialization have placed ethical challenges higher on the agenda for many universities. Corruption in academia is particularly unfortunate, not only because the high social regard that universities have traditionally enjoyed, but also because students-young people in critical formative years-spend a significant amount of time in universities. How they experience corruption while enrolled might influence their later personal and professional behavior, the future of their country, and much more. Further, the corruption of the research enterprise is especially serious for the future of science. The contributors to Corruption in Higher Education: Global Challenges and Responses bring a range of perspectives to this critical topic"--
Contemporary Issues In Audit Management And Forensic Accounting
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Author : Simon Grima
language : en
Publisher: Emerald Group Publishing
Release Date : 2020-02-10
Contemporary Issues In Audit Management And Forensic Accounting written by Simon Grima and has been published by Emerald Group Publishing this book supported file pdf, txt, epub, kindle and other format this book has been release on 2020-02-10 with Business & Economics categories.
In the 18 chapters in this volume of Contemporary Studies in Economic and Financial Analysis, expert contributors gather together to examine the extent and characteristics of forensic accounting, a field which has been practiced for many years, but is still not internationally regulated yet.
Principles Of Fraud Examination
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Author : Joseph T. Wells
language : en
Publisher: John Wiley & Sons
Release Date : 2014-04-21
Principles Of Fraud Examination written by Joseph T. Wells and has been published by John Wiley & Sons this book supported file pdf, txt, epub, kindle and other format this book has been release on 2014-04-21 with Business & Economics categories.
Accountants have historically had an important role in the detection and deterrence of fraud. As Joe Wells’ Principles of Fraud Examination 4th edition illustrates, fraud is much more than numbers; books and records don’t commit fraud – people do. Widely embraced by fraud examination instructors across the country, Principles of Fraud Examination, 4th Edition, by Joseph Wells, is written to provide a broad understanding of fraud to today’s accounting students – what it is and how it is committed, prevented, detected, and resolved. This 4th edition of the text includes a chapter on frauds perpetrated against organizations by individuals outside their staff—a growing threat for many entities as commerce increasingly crosses technological and geographical borders.
Management Control System
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Author : Robert N. Anthony
language : en
Publisher: Irwin Professional Publishing
Release Date : 1994-10
Management Control System written by Robert N. Anthony and has been published by Irwin Professional Publishing this book supported file pdf, txt, epub, kindle and other format this book has been release on 1994-10 with Business & Economics categories.
Whistle Blowing In Organizations
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Author : Marcia P. Miceli
language : en
Publisher: Psychology Press
Release Date : 2013-01-11
Whistle Blowing In Organizations written by Marcia P. Miceli and has been published by Psychology Press this book supported file pdf, txt, epub, kindle and other format this book has been release on 2013-01-11 with Psychology categories.
This is a research-based book on whistle-blowing in organizations. The three noted authors describe studies on this important topic and the implications of the research and theory for organizational behavior, managerial practice, and public policy. In the past few years there have been critical developments, including corporate scandals, which have called public attention to whistle-blowing and have led to the first comprehensive federal legislation to protect private sector whistle-blowers (the Sarbanes-Oxley Act). This book is the first to integrate these new developments in an analytic and empirically grounded approach to whistle-blowing in organizations.
Ethical Issues In Accounting
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Author : John Blake
language : en
Publisher: Routledge
Release Date : 2005-06-20
Ethical Issues In Accounting written by John Blake and has been published by Routledge this book supported file pdf, txt, epub, kindle and other format this book has been release on 2005-06-20 with Philosophy categories.
Ethical Issues in Accounting offers a comprehensive and accessible introduction for students and teachers of business studies and accountancy as well as the practicing accountant. The book covers the ethical implications of several aspects of accounting: * ethics and taxation * creative accounting * ethics in accounting regulation * ethical dilemmas in the public sector * whistleblowing * various aspects of social accounting, including environmental accounting. The fitness of the accounting profession as guardians of accounting and auditing ethics is also discussed in detail.
Readings In Strategic Management
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Author : Cliff Bowman
language : en
Publisher: Palgrave Macmillan
Release Date : 1989-11-01
Readings In Strategic Management written by Cliff Bowman and has been published by Palgrave Macmillan this book supported file pdf, txt, epub, kindle and other format this book has been release on 1989-11-01 with Business & Economics categories.
A collection which is part of the Open University integrated teaching system, this book is designed to evoke the critical understanding of students. There are readings covering the strategic management process, strategy formulation and managing strategic change.
Forensic Accounting And Fraud Investigation For Non Experts
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Author : Howard Silverstone
language : en
Publisher: John Wiley & Sons
Release Date : 2011-01-19
Forensic Accounting And Fraud Investigation For Non Experts written by Howard Silverstone and has been published by John Wiley & Sons this book supported file pdf, txt, epub, kindle and other format this book has been release on 2011-01-19 with Business & Economics categories.
A must-have reference for every business professional, Forensic Accounting and Fraud Investigation for Non-Experts, Second Edition is a necessary tool for those interested in understanding how financial fraud occurs and what to do when you find or suspect it within your organization. With comprehensive coverage, it provides insightful advice on where an organization is most susceptible to fraud.