Financial statement ≈ Financial statement
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A critical reflection on the future of financial, intellectual capital, sustainability and integrated reporting Open
This paper examines the future of IC reporting by offering critical reflection on different forms of reporting, with a particular focus on Integrated Reporting (). While, the Global Reporting Initiative (GRI) framework for corporate social…
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Institutional cross-ownership and corporate strategy: The case of mergers and acquisitions Open
This article provides new evidence on the important role of institutional investors in affecting corporate strategy. Institutional cross-ownership between two firms not only increases the probability of them merging, but also affects the o…
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The deteriorating usefulness of financial report information and how to reverse it Open
There is a wide-spread and growing dissatisfaction with the relevance and usefulness of financial report information, particularly among investors and corporate executives. The dissatisfaction is corroborated by extensive research which co…
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The value of public sector audit: Literature and history Open
This paper explores the value of financial statement auditing in the public sector. The study applies theory about auditing from the private sector as well as the public sector to explore ways in which public sector auditing can be expecte…
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Factors influencing the information quality of local government financial statement and financial accountability Open
The purpose of this paper is to study the effect of internal control system and human resource competence on information quality of local government financial statement and financial accountability. The method of collecting data is questio…
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Auditing with Smart Contracts Open
Blockchain-based smart contracts are emerging as a disruptive force that may change the way financial statement audits are performed and delivered. With their potential ability to autonomously execute audit procedures on behalf of the audi…
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The Model of Fraud Detection in Financial Statements by Means of Financial Ratios Open
Analysis of financial ratios is one of those simple methods to identify frauds. Theoretical survey revealed that, in scientific literature, financial ratios are analysed in order to designate which ratios of the financial statements are th…
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Earnings Management and Ownership Structure Open
Earnings management research has a long and rich history. The agency conflict, incentives, rationalization, opportunity plus having the capability among the managers to manipulate the financial statement lead them to commit fraud. The loop…
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Analysis of Financial Statements Open
The main purpose of this study is to determine, forecast and evaluate the best of economic conditions and company’s performance in the future. The other purpose of this study is to analyze the financial statement and than give information …
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Detection of fraudulent financial statements using the hybrid data mining approach Open
The purpose of this study is to construct a valid and rigorous fraudulent financial statement detection model. The research objects are companies which experienced both fraudulent and non-fraudulent financial statements between the years 2…
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Detecting Financial Statement Frauds in Malaysia: Comparing the Abilities of Beneish and Dechow Models Open
Financial statement frauds ( FSF ) are becoming rampant phenomena in current economic and financial landscapes. One of the ways to curb FSF is to detect them early so that preventive measures can be applied. This study aims to empirically …
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Relative Effects of IFRS Adoption and IFRS Convergence on Financial Statement Comparability Open
One of the primary objectives of both adoption of IFRS and convergence between IFRS and U.S. GAAP is to increase financial statement comparability. Using a unique setting in Germany, we compare the effectiveness of these two approaches in …
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Detection of Financial Statement Fraud Using Deep Learning for Sustainable Development of Capital Markets under Information Asymmetry Open
Information asymmetry is everywhere in financial status, financial information, and financial reports due to agency problems and thus may seriously jeopardize the sustainability of corporate operations and the proper functioning of capital…
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Integration of Internal Control and Financial Statement Audits: Are Two Audits Better than One? Open
The quality of financial statement (FS) audits integrated with audits of internal controls over financial reporting (ICFR) depends upon the quality of ICFR information used in, and its integration into, FS audits. Recent research and PCAOB…
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Economic Growth and Financial Statement Verification Open
We use a proprietary data set of financial statements collected by banks to examine whether economic growth is related to the use of financial statement verification in debt financing. Exploiting the distinct economic growth and contractio…
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An Analysis on Financial Statement Fraud Detection for Chinese Listed Companies Using Deep Learning Open
Financial fraud has extremely damaged the sustainable growth of financial markets as a serious problem worldwide. Nevertheless, it is fairly challenging to identify frauds with highly imbalanced dataset because ratio of non-fraud companies…
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Understanding How Big Data Technologies Reconfigure the Nature and Organization of Financial Statement Audits: A Sociomaterial Analysis Open
This study focuses on the recent development in audit technologies, i.e., the rise of Big Data and Analytics (BDA) tools, and how auditors make use of them in audits. While prior audit studies have acknowledged that audit technologies shap…
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Detection of Anomalies in Large Scale Accounting Data using Deep Autoencoder Networks Open
Learning to detect fraud in large-scale accounting data is one of the long-standing challenges in financial statement audits or fraud investigations. Nowadays, the majority of applied techniques refer to handcrafted rules derived from know…
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The impact of corporate characteristics on environmental information disclosure: an empirical study on the listed firms in Egypt Open
Companies with good Reputations not only depend on financial results but also on their contribution in environment and social responsibility and sustained growth.This is what the researchers are trying to prove over the past 30 years but s…
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Financial sustainability and outreach performance of saving and credit cooperatives: The case of Eastern Ethiopia Open
Financial cooperatives and microfinance institutions are typical models that disprove the traditional assumption that the poor are neither creditworthy nor able to save. The principal objective of Savings and Credit Cooperative Societies a…
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Impact of Corporate Governance Mechanisms on Corporate Social Responsibility Disclosure of Publicly-Listed Banks in Bangladesh Open
The study examines the impact of corporate governance mechanisms, such as board characteristics on corporate social responsibility disclosure (CSRD). The data on CSRD items and board characteristics have been collected by content analysis …
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Embedding process mining into financial statement audits Open
The audit of financial statements is a complex and highly specialized process. Digitalization and the increasing automation of transaction processing create new challenges for auditors who carry out those audits. New data analysis techniqu…
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Does Quality of Financial Statement Affected by Internal Control System and Internal Audit? Open
The purpose of this study to examine and analyze the influence internal control systems and internal audit to financial statement quality of local government. Usefulness of research as input for local government to improve implementation i…
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The relationship between intellectual capital and financial performance in Colombian listed banking entities Open
This study aims to investigate the relationship between intellectual capital and the financial performance of 7 Colombian banks for the period 2010–2016. The information on the variables analysed was taken from each bank's financial statem…
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An analysis of determinants of going concern audit opinion: Evidence from Spain stock exchange Open
"Purpose: The main objective of this article is to go in-depth into the relationship between going concern audit opinion and certain characteristics of the company and auditor, including financial decline. Design/methodology/approach: A Lo…
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Financial statement analysis as a tool for investment decisions and assessment of companies’ performance Open
Purpose: Financial Statement Analysis (FSA) and Interpretation is a vital instruments for good management decision-making in business. The main objective of this study is therefore to determine how firms could use FSA and its interpretatio…
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Corporate social responsibility and the assessment by auditors of the risk of material misstatement Open
This paper investigates whether, and how, firms’ corporate social responsibility (CSR) performance influences the auditor's assessment of the risk of material misstatement, whether due to fraud or error, at the financial statement level by…
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Are key audit matter disclosures useful in assessing the financial distress level of a client firm? Open
This study examines the usefulness of new expanded audit report key audit matters (KAM) disclosures in assessing the level of financial distress present at a client firm. Using six years of KAM disclosures for U.K. Premium-listed firms beg…
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Empirical Analysis on Corporate Transparency, Competitive Advantage, and Performance: An Insight of Muscat Securities Market Open
The main purpose of define the relationship between firm performance and corporate transparency. As well, this study determines the relationship between firm performance and competitive advantage. In this study, a sample size of 60 was des…
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The Effect of Corporate Governance Structure on Fraud and Money Laundering Open
This paper aims to assess the effect of corporate governance mechanisms, including board members’ and audit committee members’ characteristics, particularly their independence, expertise in terms of finance and industry and efforts on the …