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Material Type: Article
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Corporate governance, board ethnicity and financial statement fraud: evidence from MalaysiaAccounting research journal, 2019-09, Vol.32 (3), p.514-531 [Peer Reviewed Journal]Emerald Publishing Limited ;Emerald Publishing Limited 2019 ;ISSN: 1030-9616 ;EISSN: 1839-5465 ;DOI: 10.1108/ARJ-02-2018-0024Full text available |
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Material Type: Article
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Fraud interpretation and disclaimer audit opinion: Evidence from the Solomon Islands public sector (SIPS)Managerial auditing journal, 2021-05, Vol.36 (2), p.240-260 [Peer Reviewed Journal]Emerald Publishing Limited 2019 ;ISSN: 0268-6902 ;EISSN: 1758-7735 ;DOI: 10.1108/MAJ-04-2018-1867Full text available |
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Do audited firms have better access to credit?: Evidence from emerging countriesCogent business & management, 2023-12, Vol.10 (2), p.1-18 [Peer Reviewed Journal]2023 The Author(s). Published by Informa UK Limited, trading as Taylor & Francis Group. 2023 ;2023 The Author(s). Published by Informa UK Limited, trading as Taylor & Francis Group. This work is licensed under the Creative Commons Attribution License http://creativecommons.org/licenses/by/4.0/ (the “License”). Notwithstanding the ProQuest Terms and Conditions, you may use this content in accordance with the terms of the License. ;ISSN: 2331-1975 ;EISSN: 2331-1975 ;DOI: 10.1080/23311975.2023.2195985Full text available |
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Material Type: Article
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The scope and limitations of external audit in detecting frauds in company’s operationsJournal of financial crime, 2021-08, Vol.28 (3), p.632-646 [Peer Reviewed Journal]Dragomir Dimitrijevic, Biljana Jovkovic and Suncica Milutinovic. ;Dragomir Dimitrijevic, Biljana Jovkovic and Suncica Milutinovic. This work is published under https://creativecommons.org/licenses/by-nc/3.0/legalcode (the “License”). Notwithstanding the ProQuest Terms and Conditions, you may use this content in accordance with the terms of the License. ;ISSN: 1359-0790 ;EISSN: 1758-7239 ;DOI: 10.1108/JFC-11-2019-0155Full text available |
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Material Type: Article
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Can Information From Publicly Available Sources Reveal Manipulation of Financial Statements?Scientific Papers of the University of Pardubice. Series D, Faculty of Economics and Administration, 2022-01, Vol.30 (3) [Peer Reviewed Journal]2022. Notwithstanding the ProQuest Terms and Conditions, you may use this content in accordance with the associated terms available at https://knihovna.upce.cz/uk/open-access ;ISSN: 1804-8048 ;ISSN: 1211-555X ;EISSN: 1804-8048 ;DOI: 10.46585/sp30031556Full text available |
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The audit committee as moderating the effect of hexagon's fraud on fraudulent financial statements in mining companies listed on the Indonesia stock exchangeCogent business & management, 2022-12, Vol.9 (1), p.1-23 [Peer Reviewed Journal]2022 The Author(s). This open access article is distributed under a Creative Commons Attribution (CC-BY) 4.0 license. 2022 ;2022 The Author(s). This open access article is distributed under a Creative Commons Attribution (CC-BY) 4.0 license. This work is licensed under the Creative Commons Attribution License http://creativecommons.org/licenses/by/4.0/ (the “License”). Notwithstanding the ProQuest Terms and Conditions, you may use this content in accordance with the terms of the License. ;ISSN: 2331-1975 ;EISSN: 2331-1975 ;DOI: 10.1080/23311975.2022.2150118Full text available |
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Material Type: Article
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Whistleblowing by auditors: the role of professional commitment and independence commitmentManagerial auditing journal, 2020-10, Vol.35 (8), p.1033-1055 [Peer Reviewed Journal]Emerald Publishing Limited ;Emerald Publishing Limited 2020 ;ISSN: 0268-6902 ;EISSN: 1758-7735 ;DOI: 10.1108/MAJ-11-2019-2484Full text available |
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Material Type: Article
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Ghosts in the Machine: How Big Data Analytics Can Be Used to Strengthen Online Public Procurement AccountabilitySustainability, 2024-05, Vol.16 (9), p.3698 [Peer Reviewed Journal]COPYRIGHT 2024 MDPI AG ;2024 by the authors. Licensee MDPI, Basel, Switzerland. This article is an open access article distributed under the terms and conditions of the Creative Commons Attribution (CC BY) license (https://creativecommons.org/licenses/by/4.0/). Notwithstanding the ProQuest Terms and Conditions, you may use this content in accordance with the terms of the License. ;ISSN: 2071-1050 ;EISSN: 2071-1050 ;DOI: 10.3390/su16093698Full text available |
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Material Type: Article
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Bayesian inference of local government audit outcomesPloS one, 2021-12, Vol.16 (12), p.e0261245-e0261245 [Peer Reviewed Journal]COPYRIGHT 2021 Public Library of Science ;2021 Mongwe et al. This is an open access article distributed under the terms of the Creative Commons Attribution License: http://creativecommons.org/licenses/by/4.0/ (the “License”), which permits unrestricted use, distribution, and reproduction in any medium, provided the original author and source are credited. Notwithstanding the ProQuest Terms and Conditions, you may use this content in accordance with the terms of the License. ;2021 Mongwe et al 2021 Mongwe et al ;ISSN: 1932-6203 ;EISSN: 1932-6203 ;DOI: 10.1371/journal.pone.0261245 ;PMID: 34905553Full text available |
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Material Type: Article
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The fraud triangle – an alternative approachJournal of financial crime, 2022-05, Vol.29 (3), p.908-924 [Peer Reviewed Journal]Emerald Publishing Limited ;Emerald Publishing Limited. ;Distributed under a Creative Commons Attribution 4.0 International License ;ISSN: 1359-0790 ;EISSN: 1758-7239 ;DOI: 10.1108/JFC-07-2021-0159Full text available |
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Material Type: Article
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Advances and issues in fraud research: a commentaryJournal of financial crime, 2020-02, Vol.27 (1), p.92-103 [Peer Reviewed Journal]Emerald Publishing Limited ;Emerald Publishing Limited 2020 ;ISSN: 1359-0790 ;EISSN: 1758-7239 ;DOI: 10.1108/JFC-01-2019-0012Full text available |
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Material Type: Article
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Fintech in financial reporting and audit for fraud prevention and safeguarding equity investmentsJournal of accounting & organizational change, 2021-04, Vol.17 (2), p.164-196 [Peer Reviewed Journal]Emerald Publishing Limited ;Emerald Publishing Limited 2020 ;ISSN: 1832-5912 ;EISSN: 1839-5473 ;DOI: 10.1108/JAOC-09-2019-0098Full text available |
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Material Type: Article
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Financial fraud detection and big data analytics – implications on auditors’ use of fraud brainstorming sessionManagerial auditing journal, 2019-05, Vol.34 (3), p.324-337 [Peer Reviewed Journal]Emerald Publishing Limited ;Emerald Publishing Limited 2018 ;ISSN: 0268-6902 ;EISSN: 1758-7735 ;DOI: 10.1108/MAJ-01-2018-1767Full text available |
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Material Type: Article
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IMPLEMENTING THE FINANCIAL PERFORMANCE STANDARDS AND ITS SIGNIFICANCE IN THE ATTACHED DEPARTMENTS IN JORDANIAN PUBLIC SECTORJournal of legal, ethical and regulatory issues, 2021-01, Vol.24, p.1-21 [Peer Reviewed Journal]Copyright Jordan Whitney Enterprises, Inc 2021 ;ISSN: 1544-0036 ;EISSN: 1544-0044Full text available |
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Material Type: Article
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Audit Opinion and Fraud in Local Government: Case of IndonesiaBisnis & birokrasi, 2021-04, Vol.27 (3), p.107-118 [Peer Reviewed Journal]Copyright Center of Administrative Studies Sep 2020 ;ISSN: 0854-3844 ;EISSN: 2355-7826 ;DOI: 10.20476/jbb.v27i3.12108Full text available |
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Material Type: Article
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Does the Quality OfInternal Control Systems and Audit Quality Affectthe Quality Of Financial Reports on Local Governments in Indonesia with Good Government Governance as Moderation?Calitatea, 2023-08, Vol.24 (196), p.113-118 [Peer Reviewed Journal]Copyright Romanian Society for Quality Assurance Aug 2023 ;ISSN: 1582-2559 ;DOI: 10.47750/QAS/24.196.15Full text available |
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Material Type: Article
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Analyzing the Effect of Accounting Ethics Toward the Quality of Financial ReportJournal of accounting, finance and auditing studies, 2022-04, Vol.8 (2), p.36-53 [Peer Reviewed Journal]2022. This work is published under https://creativecommons.org/licenses/by/4.0/ (the “License”). Notwithstanding the ProQuest Terms and Conditions, you may use this content in accordance with the terms of the License. ;ISSN: 2149-0996 ;EISSN: 2149-0996 ;DOI: 10.32602/jafas.2022.009Full text available |
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18 |
Material Type: Article
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Fraud: auditors' responsibility or organisational cultureInternational social science journal, 2016-09, Vol.66 (221-222), p.241-255 [Peer Reviewed Journal]2017 John Wiley & Sons Ltd ;Copyright © 2016 John Wiley & Sons Ltd ;ISSN: 0020-8701 ;EISSN: 1468-2451 ;DOI: 10.1111/issj.12128Full text available |
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Material Type: Article
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Misleading Forecasts in Accounting Estimates: A Form of Ethical Blindness in Accounting Standards?Journal of business ethics, 2018-10, Vol.152 (2), p.437-457 [Peer Reviewed Journal]Springer Nature B.V. 2018 ;Springer Science+Business Media Dordrecht 2016 ;Journal of Business Ethics is a copyright of Springer, (2016). All Rights Reserved. ;ISSN: 0167-4544 ;EISSN: 1573-0697 ;DOI: 10.1007/s10551-016-3289-1Full text available |
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Material Type: Article
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Assessing Privacy and Security of Information Systems from Audit DataInformation systems frontiers, 2022-10, Vol.24 (5), p.1417-1434 [Peer Reviewed Journal]The Author(s), under exclusive licence to Springer Science+Business Media, LLC, part of Springer Nature 2021 ;The Author(s), under exclusive licence to Springer Science+Business Media, LLC, part of Springer Nature 2021. ;ISSN: 1387-3326 ;EISSN: 1572-9419 ;DOI: 10.1007/s10796-021-10129-5Full text available |