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Financial Statement Fraud Detection With Beneish M-Score and Dechow F-Score Model: An Empirical Analysis of Fraud Pentagon Theory in Indonesia
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Financial Statement Fraud Detection With Beneish M-Score and Dechow F-Score Model: An Empirical Analysis of Fraud Pentagon Theory in Indonesia (2020)Financial Statement Fraud Detection With …Association of Certified Fraud Examiners (ACFE) (2018)Association of Certified Frau…CEO Narcissism and Accounting: A Picture of Profits (2013)CEO Narcissism and Accounting…The New Fraud Triangle Model (2012)The New Fraud Triangle ModelNarcissus Enters the Courtroom: CEO Narcissism and Fraud (2012)Narcissus Enters the Courtroo…Using Financial Statement Data To Identify Factors Associated With Fraudulent Financial Reporting (2011)Using Financial Statement Dat…Predicting Material Accounting Misstatements* (2011)Predicting Material Accountin…Detecting and predicting financial statement fraud: The effectiveness of the fraud triangle and SAS No. 99 (2009)Detecting and predicting fina…Accruals Quality and Internal Control over Financial Reporting (2007)Accruals Quality and Internal…Narcissistic leadership (2006)Narcissistic leadershipThe Fraud Diamond: Considering the Four Elements of Fraud (2004)The Fraud Diamond: Considerin…Earnings management: a perspective (2001)Earnings management: a perspe…CEO Domination, Growth Opportunities, and their Impact on Audit Fees (2001)CEO Domination, Growth Opport…Fraudulent Financial Reporting: Consideration of Industry Traits and Corporate Governance Mechanisms (2000)Fraudulent Financial Reportin…The Detection of Earnings Manipulation (1999)The Detection of Earnings Man…Detecting GAAP violation: implications for assessing earnings management among firms with extreme financial performance (1997)Detecting GAAP violation: imp…Other people's money (1953)Other people's moneyLimited-dependent and qualitative variables in econometrics (1983)Earnings Management During Import Relief Investigations (1991)Detecting Earnings Management. (1995)Are Accruals during Initial Public Offerings Opportunistic? (1998)Detecting Earnings Management: A New Approach (2011)… and the Cross-Section of Expected Returns (2015)Earnings Management through Real Activities Manipulation (2003)Performance matched discretionary accrual measures (2005)Determinants of weaknesses in internal control over financial reporting (2007)Big 4 Office Size and Audit Quality (2009)Earnings quality: Evidence from the field (2013)Shareholder Litigation and Corporate Disclosures (1994)Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC* (1996)Audit Committee Quality and Internal Control: An Empirical Analysis (2005)Ownership structure, corporate governance, and fraud: Evidence from China (2005)The Audit Committee Oversight Process* (2009)Positive Accounting Theory (1985)Analyzing the Analysts: When Do Recommendations Add Value? (2004)The Press as a Watchdog for Accounting Fraud (2006)Corporate Governance and Firm Value: The Impact of the 2002 Governance Rules (2007)The economic implications of corporate financial reporting (2005)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)A Framework for Understanding and Researching Audit Quality (2011)Executive Overconfidence and the Slippery Slope to Financial Misreporting (2011)An Empirical Analysis of the Relation between the Board of Director Composition and Financial Statement Fraud (1997)Restoring Trust after Fraud: Does Corporate Governance Matter? (2005)Insider ownership, ownership concentration and investment performance: An international comparison (2008)Stock Market’s Reaction to Disclosure of Environmental Violations: Evidence from China (2011)Mendeteksi Kecurangan Laporan Keuangan dengan Analisis Fraud Pentagon (2018)Earnings management to avoid earnings decreases and losses (1997)A Review of the Earnings Management Literature and Its Implications for Standard Setting (1999)Judgmental forecasting: A review of progress over the last 25years (2006)Female executives and earnings management (2010)Female directors and earnings management: Evidence from UK companies (2015)Leadership and Performance beyond Expectations (1987)The Dark Triad of personality: Narcissism, Machiavellianism, and psychopathy (2002)Does High Self-Esteem Cause Better Performance, Interpersonal Success, Happiness, or Healthier Lifestyles? (2003)Narcissism in organizational contexts (2010)Modeling How to Grow: An Inductive Examination of Humble Leader Behaviors, Contingencies, and Outcomes (2012)Paradoxical Leader Behaviors in People Management: Antecedents and Consequences (2014)The Evolution of Fraud Theory (2012)The Anatomy of Corporate Fraud: A Comparative Analysis of High Profile American and European Corporate Scandals (2013)Advancing theory of fraud: the S.C.O.R.E. model (2019)Modeling the Etiology of Adolescent Substance Use: A Test of the Social Development Model (1996)Covenants with weak swords: ISO 14001 and facilities' environmental performance (2005)The Law and Economics of Self-Dealing (2005)
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References

  • 2011Predicting Material Accounting Misstatements*1,832 cited
  • 2007Accruals Quality and Internal Control over Financial Reporting1,365 cited
  • 1999The Detection of Earnings Manipulation1,299 cited
  • 2000Fraudulent Financial Reporting: Consideration of Industry Traits and Corporate Governance Mechanisms1,185 cited
  • 2004The Fraud Diamond: Considering the Four Elements of Fraud1,056 cited
  • 2006Narcissistic leadership936 cited
  • 1997Detecting GAAP violation: implications for assessing earnings management among firms with extreme financial performance701 cited
  • 1953Other people's money525 cited
  • 2001Earnings management: a perspective469 cited
  • 2009Detecting and predicting financial statement fraud: The effectiveness of the fraud triangle and SAS No. 99431 cited
  • 2018Association of Certified Fraud Examiners (ACFE)375 cited
  • 2012Narcissus Enters the Courtroom: CEO Narcissism and Fraud367 cited
  • 2011Using Financial Statement Data To Identify Factors Associated With Fraudulent Financial Reporting275 cited
  • 2012The New Fraud Triangle Model272 cited
  • 2013CEO Narcissism and Accounting: A Picture of Profits264 cited

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  • 2001CEO Domination, Growth Opportunities, and their Impact on Audit Fees256 cited
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