Fraudulent financial reporting motivations in emerging markets
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DOI: 10.1108/jfc-09-2020-0188
Abstract: Purpose The purpose of this paper is to study comparatively motivations for committing fraud in financial statements in two emerging markets including Iran and Iraq. Design/methodology/approach The research is a descriptive survey and statistical population… read more here.
Keywords: motivations emerging; financial reporting; fraudulent financial; emerging markets ... See more keywords
Factors Influencing the Presentation of Fraudulent Financial Reporting in Indonesia
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DOI: 10.14505//jarle.v9.1(31).31
Abstract: This study examines the factors that influence the preparation and presentation of fraudulent financial statements basing on the fraud triangle theory. The purpose of this research is to examine and analyze the influences of financial… read more here.
Keywords: fraudulent financial; financial statements; presentation fraudulent; influencing presentation ... See more keywords