Global ETD Search
Search theses and dissertations gathered from participating repositories worldwide. Every result links back to the library that holds it. No account is needed.
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Showing 1 to 6 of 6 for “"Fraudulent Financial Reporting"”.
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Preventing Financial Reporting Fraud: A Holistic View of the Attributions Made Following Potential Fraudulent Financial Reporting Events
… a critical role in the aftermath of an alleged financial reporting fraud have largely been ignored in the accounting literature. Literature in psychology suggests that both laypeople and highly trained professionals frequently over-attribute causality of an observed behavior to the disposition …
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Efficacy of fraud triangle model in the detection of fraudulent financia reporting in South African Municipalities
… the - Fraud Triangle Model - in the detection of fraudulent financial reporting in South African Municipalities. Fraudulent financial reporting and misappropriation of assets tend to undermine investors’ confidence in audited financial statements. Prior studies have reported the high financial …
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Distinct outside forces influencing firm outcomes: Social media and city crime
… forces have the capacity to instigate meaningful financial outcomes, emphasizing their importance for both the firms themselves and external stakeholders, namely, investors and regulatory authorities. In my dissertation, I explore two such outside yet discrete forces – social media engagement and …
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Audit Committee Oversight of Fraud Risk
… fulfill their responsibilities for assessing fraudulent financial reporting (FFR) risk by focusing on the social influence/risk aversion relationship. Although the AC’s responsibility for assessing FFR risk is arguably one of its most important roles, ACs lack consensus on how to perform the …
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Toward Enhancing Automated Credibility Assessment: A Model for Question Type Classification and Tools for Linguistic Analysis
… to identify linguistic differences between fraudulent and non-fraudulent financial reports. First, The Moffitt Question Type Model (MQTM) was developed to aid in predicting linguistic features of responses to questions. It focuses on three context independent features of questions: tense …
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Changes Needed in Sarbanes-Oxley
… of fraud and several ways that it can occur in financial reporting. Although fraud has been an issue for as long as businesses have existed, it was a series of recent events that led to an increasing controversy within the accounting profession. Before the year 2000, the revelation of a major …