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.
Results
Showing 1 to 8 of 8 for “"financial statement fraud"”.
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Corporate governance and likelihood of financial statement fraud: Evidence from Sri Lanka : A thesis submitted in partial fulfilment of the requirements for the Degree of Doctor of Philosophy at Lincoln University
… Corporate Governance (CG) and the likelihood of financial statement fraud in Sri Lanka. This is achieved through an examination of the status of CG compliance and an examination of the effect of CG and the effect of gender diversity on the likelihood of financial statement fraud of listed …
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Revisiting Fraud Detection From The Language Of Financial Reports
Financial statement fraud has well-documented adverse effects on investors and the broader economy. The seriousness of this issue has emphasized the necessity for advanced detection methods, and one promising approach is utilizing machine learning to analyze qualitative disclosures in corporate …
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The Influence of Leadership Style and Personal Costs on Fraud Whistleblowing Intent
… employees’ intention to report occupational fraud through various channels based on the leadership style (transformational or transactional) of the manager and the expected personal costs (either high or low) of reporting. The study also focuses on the influence of value congruence between …
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Efficacy of fraud triangle model in the detection of fraudulent financia reporting in South African Municipalities
… study is to investigate the efficacy of 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 …
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The First Sign: Detecting Future Financial Fraud from the IPO Prospectus
… examine whether it is possible to predict future financial statement fraud using disclosure content prior to the fraud. Specifically, I employ a machine learning algorithm to construct a unique measure based on the lexical cues embedded within a firm’s first public disclosure, the Management’s …
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Indicators of Fraud Detection Proficiency and Their Impact on Auditor Judgments in Fraud Risk Assessments and Audit Plan Modifications
The study examines how an individual's level of fraud detection proficiency (an individual possessing formal fraud education or training, informal fraud training, fraud task-specific experience, and /or fraud-related certifications) impacts their performance on fraud risk assessments and …
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PREDICTING THE RISK OF FRAUD IN EQUITY CROWDFUNDING OFFERS AND ASSESSING THE WISDOM OF THE CROWD
… This dissertation investigates (1) the risk of fraud in equity crowdfunding offerings and (2) whether investors respond to fraud signals by selecting (rejecting) offers with low (high) fraud risk. Because equity crowdfunding is quite new, no frauds have yet been identified. Therefore, I employ a …
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The Impact of Social Influence Pressure on CFO Judgments
… of social influence pressure on the Chief Financial Officer’s (CFO’s) financial reporting decisions. Specifically, I evaluate the impact of inappropriate obedience and compliance pressure from the Chief Executive Officer (CEO) on the CFO’s propensity to make revisions to financial results …