Fraudulent financial reporting motivations in emerging markets

Sallal, Farqad; Velashani, Mohammad Ali Bagherpour; Saei, Mohammad Javad

doi:10.1108/jfc-09-2020-0188

Cited by 5 publications

(4 citation statements)

References 45 publications

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“…Laporan keuangan pada perusahaan dijadikan sebagai alat ukur oleh pemegang saham, investor ataupun kreditur bank untuk mengambil keputusan (Eryigit, 2019;Mattei, 2023;Ngah, 2021;Sun, 2019;Svabova, 2020;Zhang, 2022;Zin, 2020). Faktor yang dapat mempengaruhi kecurangan pelaporan keuangan adalah salah satunya adanya tekanan (Demetriades, 2022;Rostami, 2022;Sallal, 2021;Shakouri, 2021;Tarjo, 2022). Tekanan merupakan situasi dimana manajemen atau pegawai lainnya merasakan insentif atau tekanan untuk melakukan kecurangan.…”

Section: Pendahuluanunclassified

Pengaruh Fraud Pentagon terhadap Fraudulent Financial Reporting Menggunakan Beneish Model

Handayani,

Biduri

2024

Innovative

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Pada riset ini dilaksanakan adalah untuk mengetahui pengaruh tekanan, rasionalisasi, arogansi, kompetensi serta kemampuan terhadap kecurangan laporan keuangan. Dalam penelitian ini memakai teknik secara kuantitatif melalui alat bantu olah data SPSS Version 25, pengambilan sampel berdasarkan kriteria atau purposive sampling sehingga terdapat 15 perusahaan yang terpilih dan terdapat pada kriteria yang telah ditetapkan sehingga dilakukan perhitungan berdasarkan tabulasi data yang diperoleh, melalui serangkaian alat pengujian dalam mendukung uji hipotesis. Sesuai dalam hasil penelitian maka didapatkan hasil bahwa: 1) Tekanan berpengaruh terhadap kecurangan pelaporan keuangan, 2) Peluang berpengaruh terhadap kecurangan pelaporan keuangan, 3) Rationalization berpengaruh negatif terhadap fraudulent financial reporting, 4) Kompetensi tidak berpengaruh negatif terhadap fraudulent financial reporting dan 5) Arogansi tidak berpengaruh negatif terhadap fraudulent financial reporting.

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Section: Pendahuluanunclassified

Pengaruh Fraud Pentagon terhadap Fraudulent Financial Reporting Menggunakan Beneish Model

Handayani,

Biduri

2024

Innovative

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“…Berdasarkan kasus-kasus yang terjadi perilaku hedonism memiliki kecenderungan mengarahkan ke sikap hedonisme yang akan memicu terjadinya kecurangan. Shonhadji & Maulidi (2021); Smaili et al, (2021); Sallal et al, (2021); Dempere (2021); Prastika (2018) menemukan bahwa gaya hidup hedonisme berpengaruh positif terhadap kecurangan akademik. Penelitian serupa juga dilakukan oleh Sartika & Hudainah (2018) yang menemukan bahwa gaya hidup hedonis berpengaruh positif terhadap intensi korupsi.…”

Section: Pendahuluanunclassified

Keyakinan Hukum Karma Memoderasi Pengaruh Hedonisme Pada Kecurangan Dalam Pelaporan Keuangan

Megawati

2022

E-Jurnal Akuntansi

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This study aims to examine the effect of hedonism on fraudulent financial reporting and the belief in the law of karma as a moderating variable of the effect of hedonism on fraud. This type of research is quantitative. The research was conducted at the Village Credit Institution in Denpasar City using primary data obtained by distributing questionnaires. The method of determining the sample using the saturated method and obtained as many as 105 respondents. The data analysis technique used is the interaction test of the moderating variable Moderated Regression Analysis (MRA). Based on the results of the analysis, it shows that hedonism has a negative effect on fraudulent financial reporting. The results of the study indicate that high hedonism in an individual can reduce the occurrence of fraud in financial reporting. The belief in the law of karma moderates the effect of hedonism on fraud that the belief in the law of karma weakens the influence of hedonism on fraud in financial reporting. Keywords: Hedonism; Belief in the Law of Karma; Financial Reporting Fraud.

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“…audit process. Studies have identified the factors influencing fraudulent reporting incentives as management structure and organizational culture (Badawi, 2008), analyzed the relationship between earnings management incentives and weak corporate governance (Hasnan et al, 2013), the failure of analysts' forecasts in Iraq's economic environment, taking revenge in Iran's economic environment (Sallal et al, 2021), and reward and tax avoidance (Widuri et al, 2019). Also, some other studies have been conducted that focus on the factors affecting audit quality.…”

Section: Introductionmentioning

confidence: 99%

A comparative analysis of the impact of ISIS and COVID-19 on fraudulent reporting motives and audit quality in Iraq

Al-Gburi,

Velashani,

Salehi

2023

J. Infras. Policy. Dev.

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The Corona epidemic, as a global crisis, and the Islamic State of Iraq and Syria) ISIS (war, as a regional crisis in Iraq, have significantly impacted the atmosphere of companies and the continuation of their activities. The present study examines the role of these crises in creating incentives for fraudulent reporting and reducing or improving audit quality. It also compares the results of these two relationships with each other. In other words, the current paper sought to answer these issues: What effect did the ISIS war and the COVID-19 pandemic have on the fraudulent reporting motives of companies, and how did it affect the quality of their audits? In the end, the answer to this question was addressed: What are the differences and similarities between the study results of the impact of COVID-19 and ISIS on fraudulent financial reporting and audit quality? For this purpose, the data of 33 companies from 2008 to 2021 (462 observations) were collected to examine six formulated hypotheses, and the hypotheses were tested using the method of structural equations and analysis of variance. Interviews with experts were also used to determine quality indicators of auditing and fraudulent financial reporting so that indigenous indicators were selected and finalized. The results showed no significant relationship between the epidemic of the COVID-19 crisis and the motives of fraudulent reporting and audit quality and between the crisis of the ISIS war and the motives of fraudulent reporting. However, the ISIS war crisis has negatively and significantly impacted audit quality. Finally, the results indicated no significant difference between the impact of the epidemic crisis of COVID-19 and ISIS on the motives of fraudulent reporting. Still, there is a significant difference in the impact of the epidemic crisis of COVID-19 and ISIS on the audit quality. The knowledge enhancement of the present study is the development of literature on the impact of the Corona and ISIS crises on corporate financial reporting and auditing. The current paper, by studying the consequences of COVID-19 and ISIS, showed that further investigations in this field, especially regarding the capital market environment and A company, can obtain essential results based on which practical suggestions can be made for possible future crises.

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Fraudulent financial reporting motivations in emerging markets

Cited by 5 publications

References 45 publications

Pengaruh Fraud Pentagon terhadap Fraudulent Financial Reporting Menggunakan Beneish Model

Pengaruh Fraud Pentagon terhadap Fraudulent Financial Reporting Menggunakan Beneish Model

Keyakinan Hukum Karma Memoderasi Pengaruh Hedonisme Pada Kecurangan Dalam Pelaporan Keuangan

A comparative analysis of the impact of ISIS and COVID-19 on fraudulent reporting motives and audit quality in Iraq

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