The Development of Graphical Overall Equipment Effectiveness Interface

Nasir, Norazlin; Ito, Teruaki; Hashim, Ahmad Yusairi Bani; Fauadi, Muhammad Hafidz Fazli Md

doi:10.1007/978-981-10-8788-2_61

Cited by 1 publication

(2 citation statements)

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“…The Securities Commission of Malaysia has the authority to assess and set corporate governance standards for public companies,. The commission is also responsible for taking regulatory action against companies convicted of financial statement fraud (Md Nasir & Hashim, 2020).…”

Section: Shareholdersmentioning

confidence: 99%

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Corporate Governance as a Detector of Financial Statement Fraud: Systematic Literature Review

Devi

2024

APFJournal

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Financial reporting fraud occurs when someone misunderstands the financial condition of a company deliberately or not. One of the causes of financial statement fraud is poor governance. This study aims to describe the development of corporate governance research as a detector of financial statement fraud. The method used in this study is Systematic Literature Review. Publish or Perish (PoP) software is used to search for articles. Based on the synthesis results, there are five corporate governance structure mechanisms that can detect financial statement fraud: auditor, board of directors, internal control, shareholders, and performance. The synthesis results show that each corporate governance structure mechanism has not been able to work together to detect financial statement fraud. Therefore, there is a need for cooperation to minimize financial statement fraud. Future research is expected to use more data to increase understanding of how companies detect financial statement fraud by accessing e-resources such as Elsevier, Springer, Emerald Insight, and Wiley. Meanwhile, Scimago can be used to assess the quality and ranking of journals.

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Section: Shareholdersmentioning

confidence: 99%

“…Regulators consider income-related fraud to be more dangerous than asset-related fraud. Research conducted by Md Nasir & Hashim (2020)…”

Section: Performancementioning

confidence: 99%