IMPACT OF THE CORPORATE GOVERNANCE ON THE FINANCIAL STATEMENT FRAUD
Author : ALLY FARAJ ABRI (TP036848)
Publisher :
Page : 103 pages
File Size : 31,98 MB
Release : 2019
Category : Auditing, Internal
ISBN :
The Impact of Corporate Governance and Real Earnings Management on Financial Statement Fraud in Malaysia
Author : Noorul Azwin
Publisher :
Page : 21 pages
File Size : 38,89 MB
Release : 2014
Category :
ISBN :
Book Description
This study examines the relationship between corporate governance mechanisms and financial statement fraud in Malaysia. This study also investigates the likelihood of Malaysian financial statement fraud firms' involvement in real earnings management. Although a number of firms submitted fraudulent financial statement each year to deceive financial statement users in decision making, limited studies have been undertaken on financial statement fraud in emerging countries. This study will fill the research gap by examining the relationships between financial statement fraud, corporate governance and real earnings management. In the end, this study will make a significant contribution for regulators to make policies and analysts to identify early warning signals with regard to fraudulent financial reporting practices in Malaysia. Univariate and multiple regression models will be employed to test the hypothesized relation between firms convicted in financial statement fraud and corporate governance practices. This study will incorporate ethnic attribute on the board and audit committee. This study will also investigate changes towards corporate governance practice after fraud detection. To the best of the researcher's knowledge, no research has investigated pre and post corporate governance practices in related to financial statement fraud at the same time. Abnormal real earnings management will be used as the proxy for earnings management. Prior literatures have focused on accounting accruals to proxy earnings management. Nevertheless, past literatures documented that it is more favourable for managers to manipulate monetary values that involve with the timing of actual business transactions. It is also posited that real earnings management occurs before manipulation of accruals. As a result, the decision to use real earnings management in identifying early warning signal of financial statement fraud is appropriate. Potential findings of this study are the effective corporate governance mechanisms able to reduce fraudulent financial reporting. Furthermore, earnings quality is expected to decline towards the conviction of financial statement fraud.
Corporate Fraud Exposed
Author : H. Kent Baker
Publisher : Emerald Group Publishing
Page : 524 pages
File Size : 31,39 MB
Release : 2020-10-09
Category : Business & Economics
ISBN : 1789734177
Book Description
Corporate Fraud Exposed uncovers the motivations and drivers of fraud including agency theory, executive compensation, and organizational culture. It delves into the consequences of fraud for various firm stakeholders, and its spillover effects on other corporations, the political environment, and financial market participants.
Corporate Governance and Firm Performance
Author : Mark Hirschey
Publisher : Emerald Group Publishing
Page : 268 pages
File Size : 40,79 MB
Release : 2009-04-16
Category : Business & Economics
ISBN : 1848555369
Book Description
Focuses on corporate governance, broadly defined as the system of controls that helps corporations and other organizations effectively manage, administer, and direct economic resources. This book focuses on: the impact of deregulation and corporate structure on productive efficiency; and the effectiveness of the fraud triangle and SAS.
The Role of Corporate Governance in Financial Statement Frauds
Author : Barbara Sveva Magnanelli
Publisher : LAP Lambert Academic Publishing
Page : 160 pages
File Size : 37,65 MB
Release : 2012-07
Category :
ISBN : 9783659201769
Book Description
The attention on corporate governance, and the role played by it within the companies, has been increasing significantly in the recent years due to the numerous financial statement frauds that occurred. Both academics and practitioners have started to question if the corporate governance has a responsibility in the fraud occurrence and which could be the most relevant factors that can induce fraudulent behaviors. This book has the aim to provide a deep analysis of the causes of the financial statement frauds, taking into account specifically the corporate governance systems in which the firms operate. Different cultural contexts, characterized by various governance models, are analyzed. An empirical analysis of the governance as a whole at first, and of the single governance mechanisms later, is conducted, providing interesting findings on the major governance lacks and failures that could lead to a financial statement fraud occurrence, or at least that could increase the likelihood of its occurrence.
Perspectives on Corporate Governance
Author : F. Scott Kieff
Publisher : Cambridge University Press
Page : pages
File Size : 42,65 MB
Release : 2010-07-30
Category : Law
ISBN : 1139490559
Book Description
The events that began with the collapse of Enron, WorldCom, Tyco, and Adelphia and continued into the financial crisis of 2008 teach us an important lesson: corporate governance matters. Although it is widely acknowledged that good corporate governance is a linchpin of good corporate performance, how can one improve corporate governance and its impact on corporate and overall economic performance. This book offers a diverse and forward-looking set of approaches from experts, covering the major areas of corporate governance reform and analyzing the full range of issues and concerns. Written to be both theoretically rigorous and grounded in the real world, the book is well suited for practicing lawyers, managers, lawmakers, and analysts, as well as academics conducting research or teaching a wide range of courses in law schools, business schools, and economics departments.
Financial Statement Fraud
Author : Zabihollah Rezaee
Publisher : Wiley
Page : 336 pages
File Size : 12,83 MB
Release : 2002-08-14
Category : Business & Economics
ISBN : 0471269158
Book Description
High profile cases of financial statement fraud have been dominating the news recently, causing people to question the accuracy of the financial information made available by companies. This book covers the roles and responsibilities associated with preventing and detecting financial statement fraud, including current developments and professional activities intended to reduce the occurrences of fraudulent financial reporting. It discusses the failures involved in the Enron collapse and includes a Forward by Joseph T. Wells from the Association of Certified Fraud Examiners. This books provides an invaluable context for understanding financial statement fraud.
State-of-the-Art Theories and Empirical Evidence
Author : Roshima Said
Publisher : Springer
Page : 273 pages
File Size : 37,99 MB
Release : 2017-12-06
Category : Business & Economics
ISBN : 9811069263
Book Description
This book discusses several important issues related to corporate governance reporting, corporate social responsibility (CSR), fraud and bankruptcy. It gathers papers presented at the 6th International Conference on Governance, Fraud, Ethics and Social Responsibility, which was held in Penang, Malaysia on 18–19 November 2015. The content is divided into three major sub-themes: Corporate Governance and Accountability; Corporate Social Responsibility (CSR) and Sustainable Development; and Ethics, Risk and Fraud. The first sub-theme addresses recently identified issues, such as corporate governance reporting, corporate governance regulation differences between countries, governance and financial market economics, financial market supervision, and control and risk management. In turn, the second sub-theme focuses on international auditing standards, green/socially responsible investment, environmental and social accounting and auditing, CSR-related matters, legislation and CSR reporting differences for public listed companies, accounting for sustainable development performance, and sustainability assessment models. The third sub-theme puts the spotlight on financial assessment and diagnosis, modeling, hedging, fraud, bankruptcy, accounting and auditing ethics and ethical problems in financial markets. Taken together, the issues discussed here provide state of art theories and empirical evidence approached from broad perspectives, making the book a valuable resource for researchers, students and practitioners alike.
Corporate Governance and Its Implications on Accounting and Finance
Author : Alqatan, Ahmad
Publisher : IGI Global
Page : 425 pages
File Size : 12,2 MB
Release : 2020-09-25
Category : Business & Economics
ISBN : 1799848531
Book Description
After the global financial crisis, the topic of corporate governance has been gaining momentum in accounting and finance literature since it may influence firm and bank management in many countries. Corporate Governance and Its Implications on Accounting and Finance provides emerging research exploring the implications of a good corporate governance system after global financial crises. Corporate governance mechanisms may include board and audit committee characteristics, ownership structure, and internal and external auditing. This book is devoted to all topics dealing with corporate governance including corporate governance characteristics, board diversity, CSR, big data governance, bitcoin governance, IT governance, and governance disclosure, and is ideally designed for executives, BODs, financial analysts, government officials, researchers, policymakers, academicians, and students.
Handbook of Corporate Finance
Author : Edward I. Altman
Publisher :
Page : 938 pages
File Size : 30,65 MB
Release : 1986-10-29
Category : Business & Economics
ISBN :
Book Description
Leading contributors from both the academic and business worlds combine their theoretical and real-world interests in this comprehensive, up-to-date compendium on corporate finance. Among the topics covered are financial forecasting, planning and control, sources of funds, capital budgeting, and pension and profit sharing. This volume also delves into the area of ``modern finance,'' covering financial decisions for multinational enterprises, international cash management, bankruptcy and reorganization, mergers and acquisitions, and small business financial management.
