Fraudulent financial reporting

Continued part 1, part 2 of ebook "Financial gatekeepers: Can they protect investors?" provides readers with contents including: Chapter 4 - Maintaining the value and viability of auditors as gatekeepers under SOX, an auditing master proposal; Chapter 5 - Analyzing the analysts after the global settlement; Chapter 6 - Conclusion;...

101p tuongnhuoclan 27-11-2023 9 5   Download

Earnings management is the act of corporate to adjust financial reports to present positive earnings, positive profit growth and gain positive predictive analysis from report through accounting techniques. The financial statements are of great value to all users in decision making and the smoothing earnings will affect the quality of accounting information presented on the reports. Therefore, the research on earnings management is important to information users, attracting attention from the global academic community

8p nhanchienthien 25-07-2023 6 4   Download

The paper has used a combination of qualitative and quantitative research methods through a survey of 113 experienced auditors and SPSS software to conduct statistical description of fraud risk indicators (red flags) and effectively audit procedures to identify frauds related to inventory items in preparing financial statements of non-financial companies listed on the Vietnam’s stock market.

8p vihassoplattner 07-01-2022 15 1   Download

The paper has provided fraud risk assessment procedures to asses risk of material misstament due to fraudulent financial reporting of enterprises in Vietnam. The paper has used a quantitative research method through a survey of 68 experienced auditors and SPSS software to conduct statistical description of analytical procedures and inquires affecting fraud risk assessment conducted by audit firms in Vietnam. The results of research have shown that analytical procedures and inquiries which are used popular and effective procedures in fraud risk assessment of audit firms in Viet Nam.

12p huyetthienthan 23-11-2021 10 2   Download

Chapter 12 discusses issues in design and use of management performance evaluation and incentive plans to motivate managers to act in the organization’s best interests. Good performance evaluation and incentive plans induce “win-win” results if they avoid incentives for fraudulent financial reporting.

25p cutyhn 15-05-2017 51 1   Download

The effect of Internal Audit Outsourcing on Financial Statement Users'Confidence in Their Protection From Fraudulent Financial Reporting Many analysts have identified principal-agent problems as a major source of underperformance in public education. Public school administrators need not compete for customers and are therefore free of the market discipline that aligns producer incentives with consumer demand in private markets.

87p mualan_mualan 25-02-2013 74 13   Download

It would be possible to create a score for each respondent from the factor analysis, and this approach is widely considered to be good practice when scoring complex data 13 . However, there is also a strong argument for giving each component of financial knowledge equal weighting, as each has benefits for individuals, and each has been identified as important by international experts.

198p mebachano 01-02-2013 59 7   Download

Many employers have tried to educate their employees to make better decisions or supplied tools to help them improve their choices. The empirical evidence does not suggest that these methods are, in and of themselves, adequate solutions to the problems. The same large employer discussed above that offered its employees the chance to switch from a defined benefit to a defined contribution plan offered its employees a financial education program free of charge. The employer measured the effectiveness of this education by administering a before-and-after test of financial literacy.

60p mebachano 01-02-2013 71 3   Download

Economic hit men {EHMs) are highly paid professionals who cheat countries around the globe out of trillions of dollars. They funnel money from the World Bank, the U.S. Agency for International Development (USAID), and other foreign "aid" organizations into the coffers of huge corporations and the pockets of a few wealthy families who control the planet's natural resources. Their tools include fraudulent financial reports, rigged elections, payoffs, extortion, sex, and murder.

277p conrepcon 12-04-2012 80 23   Download

With a certain mind-numbing frequency, users of financial statements—investors and creditors—find themselves buffeted with announcements of accounting irregularities. These irregularities are called many things, including aggressive accounting, earnings management, income smoothing, and fraudulent financial reporting. While they may vary in the degree to which they misreport financial results, they have similar effects— financial statements that serve as a foundation for important investment and credit deci- sions are incorrect, improper, and worse, misleading....

407p 951847623 09-04-2012 196 70   Download