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Keywords: Fraud
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Journal Articles
Detecting fraudulent financial reporting using financial ratio
Available to Purchase
Journal of Financial Reporting and Accounting (2016) 14 (2): 266–278.
Published: 03 October 2016
... and FFR in a different institutional setting, specifically from a developing country. One of the effective ways to detect fraud is to apply the financial ratio analysis (Persons, 1995). Therefore, using the firms that contravene the Listing Requirements of Bursa Malaysia Securities Berhad, this study...
Journal Articles
National culture and fraud risk: exploratory evidence
Available to Purchase
Journal of Financial Reporting and Accounting (2014) 12 (2): 161–176.
Published: 30 September 2014
...Dessalegn Getie Mihret Purpose – The purpose of this paper is to test the association between national culture dimensions and exposure to fraud with a view to drawing implications for understanding fraud risk. Design/methodology/approach – The study is based on a sample of 66 countries...
Journal Articles
Fraudulent financial reporting and company characteristics: tax audit evidence
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Journal of Financial Reporting and Accounting (2010) 8 (2): 128–142.
Published: 26 October 2010
... that uses real tax cases where the non‐compliance with the Malaysian statues and tax laws are used as the measurement of the fraudulent financial reporting. © Emerald Group Publishing Limited 2010 Malaysia Fraud Financial reporting Taxation Auditing This paper is organized as follows...
