Fraudulent Financial Reporting Indications In Banking Before And During The COVID-19 Pandemic

Falsa Dzaky Arifian,; Indira Januarti,

doi:10.24912/ja.v27i3.1701

Cited by 1 publication

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References 28 publications

(65 reference statements)

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“…The results of the research of Arifian and Januarti (2023) show that the COVID-19 pandemic points to the increasing impact of this epidemic on fraud in financial reporting. In addition, the findings of Chang and Budiman (2023) also state that during the COVID-19 pandemic, companies have engaged in more fraudulent reporting.…”

Section: The Effect Of Covid-19 On Fraudulent Reporting Incentives An...mentioning

confidence: 99%

A comparative analysis of the impact of ISIS and COVID-19 on fraudulent reporting motives and audit quality in Iraq

Al-Gburi,

Velashani,

Salehi

2023

J. Infras. Policy. Dev.

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The Corona epidemic, as a global crisis, and the Islamic State of Iraq and Syria) ISIS (war, as a regional crisis in Iraq, have significantly impacted the atmosphere of companies and the continuation of their activities. The present study examines the role of these crises in creating incentives for fraudulent reporting and reducing or improving audit quality. It also compares the results of these two relationships with each other. In other words, the current paper sought to answer these issues: What effect did the ISIS war and the COVID-19 pandemic have on the fraudulent reporting motives of companies, and how did it affect the quality of their audits? In the end, the answer to this question was addressed: What are the differences and similarities between the study results of the impact of COVID-19 and ISIS on fraudulent financial reporting and audit quality? For this purpose, the data of 33 companies from 2008 to 2021 (462 observations) were collected to examine six formulated hypotheses, and the hypotheses were tested using the method of structural equations and analysis of variance. Interviews with experts were also used to determine quality indicators of auditing and fraudulent financial reporting so that indigenous indicators were selected and finalized. The results showed no significant relationship between the epidemic of the COVID-19 crisis and the motives of fraudulent reporting and audit quality and between the crisis of the ISIS war and the motives of fraudulent reporting. However, the ISIS war crisis has negatively and significantly impacted audit quality. Finally, the results indicated no significant difference between the impact of the epidemic crisis of COVID-19 and ISIS on the motives of fraudulent reporting. Still, there is a significant difference in the impact of the epidemic crisis of COVID-19 and ISIS on the audit quality. The knowledge enhancement of the present study is the development of literature on the impact of the Corona and ISIS crises on corporate financial reporting and auditing. The current paper, by studying the consequences of COVID-19 and ISIS, showed that further investigations in this field, especially regarding the capital market environment and A company, can obtain essential results based on which practical suggestions can be made for possible future crises.

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Section: The Effect Of Covid-19 On Fraudulent Reporting Incentives An...mentioning

confidence: 99%

A comparative analysis of the impact of ISIS and COVID-19 on fraudulent reporting motives and audit quality in Iraq

Al-Gburi,

Velashani,

Salehi

2023

J. Infras. Policy. Dev.

View full text Add to dashboard Cite

show abstract

Fraudulent Financial Reporting Indications In Banking Before And During The COVID-19 Pandemic

Cited by 1 publication

References 28 publications

A comparative analysis of the impact of ISIS and COVID-19 on fraudulent reporting motives and audit quality in Iraq

A comparative analysis of the impact of ISIS and COVID-19 on fraudulent reporting motives and audit quality in Iraq

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