... re-use rights only Fraudulent financial reporting Forensic accounting Fraud deterrence Forensic data analytics White-collar crimes Financial crimes M41 M42 M48 In recent years, fraudulent financial reports have significantly affected market participants, including investors...

...Vahab Rostami; Leyla Rezaei Purpose This study aims to trace the impact of corporate governance and its mechanisms in preventing companies from turning to fraudulent financial reporting. Design/methodology/approach For this purpose, using the systematic elimination pattern, the information...

...Zainal Abidin Ngah; Norashikin Ismail; Nadiah Abd Hamid Purpose The purpose of this paper is to tackle one of the issues in tax evasion, that is from the perspective of fraudulent financial reporting amongst small and medium-sized enterprises (SMEs) in Malaysia. This study is intended to examine...

...Hafiza Aishah Hashim; Zalailah Salleh; Izzati Shuhaimi; Nurul Ain Najwa Ismail Purpose A number of highly publicised scandals such as Enron, Lehman Brothers, Parmalat, Satyam, Toshiba and 1MDB (to name a few) have heightened the awareness of the effects of fraudulent financial reporting. While...

... statements; and intentional misapplication of accounting standards about recording, valuation, categorization, presentation and footnote explanations. The influence of fraudulent financial reporting announcements on stock performance has been examined in the literature. However, the relationship has...

... manipulation Fraudulent financial reporting M-score Manipulation score Overall manipulation index Asian countries This study reviews rigorously the existing literature of fraudulent financial statement reports using M-Score strategy which is a mathematical model proposed by Beneish in 1999. The model...