欺诈钻石用于检测制造业财务报表的虚假陈述

IF 2.3 4区管理学 Q2 BUSINESS, FINANCE

Qualitative Research in Accounting and Management Pub Date : 2022-12-01 DOI:10.33508/rima.v5i2.4005

Rizqi Ayu Mentari, S. Sopian

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引用次数: 0

摘要

本研究是为了获得关于欺诈的经验证据，主要是由于基于欺诈钻石理论的财务报告中的欺诈。这项研究测试了六个独立变量;财务稳定、外部压力、财务目标、有效监控、合理化、能力。P-Score模型用于检测潜在的虚假财务报表。研究对象是2015-2019年在印尼证券交易所(IDX)上市的103家制造业公司，共有515份年报。本研究的结果表明，只有两个变量对财务报表舞弊的检测有影响。影响显著的变量是资产变化率所代表的金融稳定性和资产收益率所代表的财务目标。以外部压力、有效监测、合理化和能力为代表的其他变量对发现潜在的虚假财务报表没有影响。考虑到舞弊钻石环境，这些发现可能有利于审计师预测财务报表舞弊。

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FRAUD DIAMOND FOR DETECTION OF FINANCIAL STATEMENT MISREPRESENTATION IN THE MANUFACTURING INDUSTRY

This research was conducted to obtain empirical evidence regarding fraud, primarily due to fraud in financial reports based on the fraud diamond theory. This study tested six independent variables; financial stability, external pressure, financial targets, effective monitoring, rationalization, and capability. P-Score Model is used to detect potential fraudulent financial statements. The objects studied were 103 manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2015-2019 with 515 annual reports. The results of this study indicate that only two variables have an effect in detecting fraud in financial statements. The variables that have a significant effect are financial stability as proxied by the ratio of changes in assets and financial targets as proxied by the ratio of return on assets (ROA). Other variables represented by external pressure, effective monitoring, rationalization, and capability did not affect the detection of potential fraudulent financial statements. These findings may benefit auditors in predicting fraud in financial statements, considering the fraud diamond environment.

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来源期刊

Qualitative Research in Accounting and Management Multiple-

CiteScore

4.50

自引率

31.60%

发文量

期刊介绍： Qualitative Research in Accounting & Management is an international journal that promotes qualitative research at the interface of accounting and management. The journal encourages the assessment of practices in the accounting field through a variety of theoretical lenses, and seeks to further our knowledge of the accounting-management nexus in its broadest (e.g., organisational, social and political) contexts. QRAM welcomes submissions of original research papers, conceptual pieces, substantive review articles, and shorter papers such as comments or research notes. The following is intended to indicate potential topics, but is by no means prescriptive. These topics can be overlapping rather than discrete subject areas, and researchers should not feel restricted by the scope of the topics listed below. • Management accounting and control • Accountability, transition and organisational change • Performance management and accounting metrics • Accounting for strategic management • The use and behavioural effects of accounting information in organisational decision-making • Public and third sector accounting and management • Accounting and management controls for sustainability and the environment • Historical perspectives on the accounting-management interface • Methods and methodologies for research at the interface of accounting and management • Accounting and management in developing countries and emerging economies • Technology effects on accounting-management dynamics