scholarly journals Case Study on the Accounting Fraud of Penny Stocks

2017 ◽  
Vol null (72) ◽  
pp. 133-149
Author(s):  
조정현
Keyword(s):  
Accounting Fraud ◽  
Penny Stocks

scholarly journals Fiscal And Accounting Fraud Risk Detection Using Beneish Model. A Romanian Case Study

2021 ◽  
Vol 22 (1) ◽  
pp. 296-312
Author(s):  
Timofte Cristina (Coca) ◽  
Socoliuc Marian ◽  
Grosu Veronica ◽  
Coca Dan-Andrei
Keyword(s):  
Tax Evasion ◽  
Due Diligence ◽  
Accounting Fraud ◽  
Fraud Risk ◽  
Business Partners ◽  
The North ◽  
Risk Detection ◽  
North Eastern ◽  
North Eastern Part

The manipulation of the accounting and fiscal information is currently a much debated reality that occurs throughout economies and societies all over the world. The main purpose of this paper is focused on shaping and obtaining a model that can detect fraud/tax evasion risk, that could be useful both to fiscal authorities as part of the risk assessment analysis regarding the taxpayer behavior, and to auditors and even to entities from the private sector in the due diligence phase, when selecting potential business partners. The study focuses on regional data from the North-Eastern part of Romania. The main finding is that such a model should include financial, fiscal and nonfinancial variables.

Exchanges

2011 ◽  
Author(s):  
Ruben Lee
Keyword(s):  
New York ◽  
Hong Kong ◽  
Case Studies ◽  
Stock Exchange ◽  
New York Stock Exchange ◽  
London Stock Exchange ◽  
York Stock Exchange ◽  
Futures And Options ◽  
Penny Stocks

This chapter presents a series of case studies illustrating how specific exchanges have actually been governed in particular contexts. The following institutions and contexts are described in turn: the proposed iX merger between Deutsche Börse and the London Stock Exchange (LSE), and its subsequent collapse, in 2000; the “Penny Stocks Incident” at Hong Kong Exchanges and Clearing Ltd. in 2002; the attempted takeover of the LSE by NASDAQ over the period 2006–8; Euronext's purchase of London International Financial Futures and Options Exchange in 2001; the resignation of the chairman/CEO of the New York Stock Exchange in 2003; and the purchase by the “Murakami Fund” of a major block of shares in the Osaka Securities Exchange in 2005. A few brief general lessons from each case study are also identified.

When collusion meets the fraud triangle: a case study approach

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Núria Villaescusa ◽  
Oriol Amat
Keyword(s):  
Ad Hoc ◽  
Case Study Research ◽  
Point Of View ◽  
Fraud Triangle ◽  
Accounting Fraud ◽  
Content Type ◽  
Study Approach ◽  
Limited Perspective ◽  
Unexplored Area

Purpose The purpose of this paper is to explore how the different elements of the fraud triangle are present in a case of convicted accounting fraud in collusion. Design/methodology/approach This is a case study research. Findings The authors find that when a fraud is carried out in collaboration of several internal and external members of the company, the view of the fraud triangle as an explanation of the fraud from a heuristic point of view is a very limited perspective of the fraud as an opportunity has been designed ad hoc for the fraud commission. Originality/value Although there is a vast research on accounting fraud, collusion fraud is still an unexplored area. This study gives light on how a real case of fraud is perpetrated.

scholarly journals PERAN TEKNOLOGI INFORMASI DALAM MENGANTISIPASI KECURANGAN AKUNTANSI (Studi Kasus pada PT Bangkit Berkah)

2021 ◽  
Vol 6 (1) ◽  
pp. 57-66
Author(s):  
Debi Novalia ◽  
Hidayatul Kahfi ◽  
Rika Lidya
Keyword(s):  
Information Technology ◽  
Internal Control ◽  
Primary Data ◽  
Accounting Fraud ◽  
General Control ◽  
Study Approach ◽  
Control Framework ◽  
Role Of Information

ABSTRACTThe aim of this research is to find out the role of information technology of PT Bangkit Berkah. in anticipating occurrences of accounting fraud by focusing on the adequacy of the application of IT Control with the COSO Internal Control Framework. The data used to support this research are primary data obtained from interviews and observations. This research is a descriptive qualitative research with the case study approach. The results of the study showed that information technology implemented by PT Bangkit Berkah. is capable of anticipating occurrences of accounting fraud through both general control and application control. This also supports the reduction of accounting fraud experienced by PT Bangkit Berkah. However, the information system is still unintegrated because the data backup procedure is manually conducted. This deficiency results in several risks and threats for the company in maintaining the principle of data security in risk management.Keywords: Information Technology, Fraud in Accounting, Internal Control Systems. АBSTRАKPenelitian ini bertujuan untuk mengetahui peran teknologi informasi PT Bangkit Berkah dalam mengantisipasi kecurangan akuntansi. Penelitian ini berfokus pada kecukupan penerapan teknologi informasi PT Bangkit Berkah dengan IT Control yang telah dipopulerkan oleh COSO. Data yang digunakan untuk mendukung penelitian ini adalah data primer hasil wawancara dan observasi. Penelitian ini mengikuti desain penelitian studi kasus dengan pendekatan kualitatif deskriptif. Hasil penelitian menunjukkan bahwa teknologi informasi yang diimplementasikan oleh PT Bangkit Berkah dapat mengantisipasi kecurangan akuntansi baik yang dilakukan melalui pengendalian umum (general control) maupun pengendalian aplikasi (application control). Hal tersebut telah mengurangi terjadinya fraud yang telah dialami oleh PT Bangkit Berkah. Namun sebagai kelemahan yang masih ada, PT Bangkit Berkah masih menggunakan sistem yang tidak terintegrasi dan penyimpanan data secara manual. Kekurangan ini menimbulkan beberapa risiko dan ancaman bagi perusahaan dalam mempertahankan prinsip keamanan data dalam manajemen ris

scholarly journals Corporate Accounting Fraud: A Case Study of Satyam Computers Limited

2013 ◽  
Vol 02 (02) ◽  
pp. 26-38 ◽  
Author(s):  
Madan Lal Bhasin
Keyword(s):  
Accounting Fraud

A Case Study of Accounting Fraud Focusing on Listed Agricultural Company in CHINA

2021 ◽  
Vol 36 (5) ◽  
pp. 267-290
Author(s):  
Wang Lin ◽  
Tae-Hyoung Mun
Keyword(s):  
Accounting Fraud

scholarly journals PENGARUH PENGENDALIAN INTERNAL DAN INTEGRITAS PADA KECENDERUNGAN KECURANGAN AKUNTANSI (Studi Kasus Pada Dinas SKPD Kota Mataram)

2018 ◽  
Vol 2 (1) ◽  
pp. 42 ◽  
Author(s):  
Decy Wulan Singgih ◽  
Ni Nyoman Yuliati ◽  
Rusli Amrul
Keyword(s):  
Regression Analysis ◽  
Linear Regression ◽  
Data Processing ◽  
Internal Control ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Primary Data ◽  
Sampling Techniques ◽  
Accounting Fraud

This study aims to determine the Influence of Internal Control and Integrity on Fraud Accounting Trend (Case Study on SKPD Office of Mataram City). This type of research includes associative research. The population used is the employees who are on the SKPD Office of Mataram City, while the number of samples taken are as many as 60 employees who are at the Office SKPD Mataram using purposive sampling techniques. Data collected are primary data in the form of questionnaire. The data has been collected and then analyzed using multiple linear regression analysis, by utilizing SPSS for Windows application program. The result of data processing shows that the internal control and integrity variables have a negative and significant effect on accounting fraud. Next for internal control and integrity variable simultaneously have significant effect on the tendency of accounting fraud in office SKPD Kota Mataram.

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