The Experts below are selected from a list of 8985 Experts worldwide ranked by ideXlab platform
Gregory S. Miller - One of the best experts on this subject based on the ideXlab platform.
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The press as a watchdog for Accounting Fraud
Journal of Accounting Research, 2006Co-Authors: Gregory S. MillerAbstract:This paper investigates the press’s role as a monitor or “watchdog” for Accounting Fraud. I find that the press fulfills this role by rebroadcasting information from other information intermediaries (analysts, auditors, and lawsuits) and by undertaking original investigation and analysis. Articles based on original analysis provide new information to the markets while those that rebroadcast allegations from other intermediaries do not. Consistent with a dual role for the press, I find that business-oriented press is more likely to undertake original analysis while nonbusiness periodicals focus primarily on rebroadcasting. I also investigate the determinates of press coverage, finding systematic biases in the types of firms and Frauds for which articles are pub- lished. In general, the press covers firms and Frauds that will be of interest to a broad set of readers and situations that are lower cost to identify and investigate.
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the press as a watchdog for Accounting Fraud
Social Science Research Network, 2003Co-Authors: Gregory S. MillerAbstract:This paper investigates the press' role as a watchdog for Accounting Fraud. In choosing whether to fulfill this role, the press must trade off the benefits of providing interesting stories, and thus increasing circulation, with the costs of identifying such stories and potentially alienating business partners and advertisers. I use a sample of firms that the SEC has found guilty of committing Accounting Fraud to investigate how the accesses these costs and benefits. I find the press is more likely to write an article identifying Accounting Fraud if the firm has a high information environment (i.e. many press articles in general, high analyst following and, although weaker results, a large market value of equity). A rich information environment indicates the press can obtain information at a lower cost and that a large number of potential readers would be interested in the firm. I also find that characteristics of the Fraud impact the likelihood the press will write an article. Fraud that includes material publicly misleading statements or management misappropriation of funds is more likely to trigger an article. A public statement can both attract the presses attention, thus reducing identification cost, and assure more people are interested in a follow-up to information they have used. Management misappropriation of funds, whether theft or insider trading, is likely to make a story more interesting to the public, and thus increase the benefits to the writer. I do not find the severity of the violation, based on length and number of violations noted, to influence the likelihood of an article being written. Finally, I perform a content analysis of the identified Fraud articles to gain a greater understanding of how the press undertakes the watchdog role. I find that the press relies on many sources, but particularly on analysts, legal suits and auditor changes. While many types of press break the initial story, the business press provides the greatest coverage. Finally, most articles do not appear to be written by local reporters, but those that do are more likely to provide no source for information (consistent with having performed their own investigative reporting) and are less likely to rely on analysts in general. This provides some evidence of an informational difference for locally based reporters.
Sumadi, Ni Komang - One of the best experts on this subject based on the ideXlab platform.
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PENGARUH EFEKTIVITAS PENGENDALIAN INTERNAL DAN KETAATAN ATURAN AKUNTANSI TERHADAP KECENDRUNGAN KECURANAGAN AKUNTANSI PADA LPD DIKECAMATAN MENGWI
'Universitas Hindu Indonesia', 2021Co-Authors: Sumadi, Ni Komang, Ni ,made Dewi Kansa PutriAbstract:The purpose of this study was to analyze the effect of the effectiveness of internal control and the obedience of Accounting rules. This research was conducted in the LPD in Mengwi District, using the observation method, interview method, literature method, documentation method, and survey method by distributing questionnaires to LPD employees in Mengwi District. The research population was 310 employees. Determination of the sample using non probability sampling method with purposive sampling method. The research sample consisted of 76 employees. Data analysis using Multiple Linear Regression. The results showed that the effectiveness of internal control and compliance with Accounting rules had an effect on the tendency of Accounting Fraud in the LPD in Mengwi District, which means that the higher the effectiveness of internal control, the better the management of financial statements so as to reduce the tendency for Accounting Fraud and compliance High Accounting rules will affect the management of financial statements, the better and in compliance with applicable rules, it can reduce the tendency of Accounting Fraud, and vice versa.
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PENGARUH KESESUAIAN KOMPENSASI, PENGENDALIAN INTERNAL, DAN KETAATAN ATURAN AKUNTANSI TERHADAP KECENDERUNGAN KECURANGAN AKUNTANSI (Fraud)
UNHI Press, 2020Co-Authors: Suwarianti, Ni Nyoman, Sumadi, Ni KomangAbstract:The purpose of this study is to prove the effect of compensation suitability, internal control, andcompliance with Accounting rules for the tendency of Accounting Fraud (Fraud). The cooperative inKediri District, Tabanan Regency, which already has a legal entity, conducted this research.Triangele Teory and Teory Agency were used in this research. Withdrawal samples from thepopulation using a purposive sampling method with cooperative criteria that made respondents arelegal entities and still active who are aged over 10 years as many as 52 cooperatives. Thecooperative manager and head of the finance department were given a questionnaire in this study.Questionnaires are the method of this research. Multiple linear regression is the analytical toolused. The results show that the suitability of compensation, internal control and rule obedience havea negative effect on the tendency of Accounting Fraud, this can be proven as follows: (1.) suitabilityof compensation for the significant value of the t test of 0.007 <α = 0.05, tcount of 0.453 andregression coefficient (-0.258), thus H1 is accepted. (2.) Internal control significant value of t testis 0.005 <α = 0.05, tcount is 0.724 and regression coefficient (-0.051), thus H2 is accepted. (3.)obedience of Accounting rules significant value of t test is 0.009 <α = 0.05, tcount is 0.096 andregression coefficient (-0.042), thus H3 is accepted
Abigail Brown - One of the best experts on this subject based on the ideXlab platform.
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understanding pharmaceutical research manipulation in the context of Accounting manipulation
Journal of Law Medicine & Ethics, 2013Co-Authors: Abigail BrownAbstract:The problem of the manipulation of data that arises when there is both opportunity and incentive to mislead is better accepted and studied - though by no means solved - in financial Accounting than in medicine. This article analyzes pharmaceutical company manipulation of medical research as part of a broader problem of corporate manipulation of data in the creation of Accounting profits. The article explores how our understanding of Accounting Fraud and misinformation helps us understand the risk of similar information manipulation in the medical sciences. This understanding provides a framework for considering how best to improve the quality of medical research and analysis in light of the current system of medical information production. I offer three possible responses: (1) use of the Dodd-Frank whistleblower provisions to encourage reporting of medical research Fraud; (2) a two-step academic journal review process for clinical trials; and (3) publicly subsidized trial-failure insurance. These would improve the release of negative information about drugs, thereby increasing the reliability of positive information.
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understanding pharmaceutical research manipulation in the context of Accounting manipulation
Social Science Research Network, 2013Co-Authors: Abigail BrownAbstract:Good decision-making — for stock holders and medical practitioners alike — requires reliable information. As for profit, publicly traded companies whose business is discovering, manufacturing, and marketing drugs; pharmaceutical companies sit at the nexus of business and medicine. In medicine, relevant information comes from clinical trials and other forms of scientific research. Because the science underlying the products the pharmaceutical industry sells is inherently highly ambiguous, it is vulnerable to manipulation. This manipulation is in the service of what is essentially Accounting Fraud — the omission of material information that affects the valuation of the enterprise. This article places these behaviors in the wider context of information manipulation in the pursuit of Accounting profits. This framework helps us consider how best to improve the quality of medical research and analysis, given the current system of scientific information production. In particular, I identify three ways to better identify — or prevent — misinformation at three points in the information production process.
Fumiko Takeda - One of the best experts on this subject based on the ideXlab platform.
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stock market reactions to audit failure in japan the case of kanebo and chuoaoyama
The International Journal of Accounting, 2010Co-Authors: Shingo Numata, Fumiko TakedaAbstract:This paper investigates the impact of Accounting Fraud by Kanebo and the resulting penalties on Kanebo and its auditor, ChuoAoyama, on the stock prices of clients of ChuoAoyama and the other Big 4 auditors in Japan. Studying such a case in a low-litigation country provides an opportunity to test whether loss of an auditors' reputation matters without an insurance rationale. We find that the announcements of poor audit quality has significantly decreased the stock prices of clients of ChuoAoyama and, to a lesser extent, stock prices of the clients of the other Big 4 auditors. This industry-wide spillover has not been previously studied.
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stock market reactions to audit failure in japan the case of kanebo and chuoaoyama
2009Co-Authors: Shingo Numata, Fumiko TakedaAbstract:This article investigates the impact of Accounting Fraud by Kanebo and the resulting penalties on Kanebo and its auditor, ChuoAoyama, on the stock prices of clients of ChuoAoyama and the other Big 4 auditors in Japan. Studying the case of a low-litigation country provides us an opportunity to test whether reputation loss of auditors matters without an insurance rationale. We find that the announcements of poor audit quality decreased the stock prices of clients of both ChuoAoyama significantly and the other Big 4 auditors to a lesser extent. Such industry-wide spillover has not been examined using a low-litigation setting in previous studies.
Ni ,made Dewi Kansa Putri - One of the best experts on this subject based on the ideXlab platform.
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PENGARUH EFEKTIVITAS PENGENDALIAN INTERNAL DAN KETAATAN ATURAN AKUNTANSI TERHADAP KECENDRUNGAN KECURANAGAN AKUNTANSI PADA LPD DIKECAMATAN MENGWI
'Universitas Hindu Indonesia', 2021Co-Authors: Sumadi, Ni Komang, Ni ,made Dewi Kansa PutriAbstract:The purpose of this study was to analyze the effect of the effectiveness of internal control and the obedience of Accounting rules. This research was conducted in the LPD in Mengwi District, using the observation method, interview method, literature method, documentation method, and survey method by distributing questionnaires to LPD employees in Mengwi District. The research population was 310 employees. Determination of the sample using non probability sampling method with purposive sampling method. The research sample consisted of 76 employees. Data analysis using Multiple Linear Regression. The results showed that the effectiveness of internal control and compliance with Accounting rules had an effect on the tendency of Accounting Fraud in the LPD in Mengwi District, which means that the higher the effectiveness of internal control, the better the management of financial statements so as to reduce the tendency for Accounting Fraud and compliance High Accounting rules will affect the management of financial statements, the better and in compliance with applicable rules, it can reduce the tendency of Accounting Fraud, and vice versa.
