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Journal articles on the topic 'False accounting'

Author: Grafiati

Published: 9 March 2023

Last updated: 10 March 2023

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1

Samuel, Boris. "False Accounting as Formalizing Practices." History of Political Economy 53, no. 6 (August 26, 2021): 81–110. http://dx.doi.org/10.1215/00182702-9414789.

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This article studies the inference procedures used to compute the macroeconomic indicators feeding into the International Monetary Fund’s monitoring and surveillance in Africa since the structural adjustment. In 2005, the IMF launched a procedure to denounce a Mauritanian “misreporting” over a twelve-year period. The article wonders how could the statistical fiction be validated by the IMF economists, and to what extent they took part in Mauritanian data production. The article argues that the auditor-auditee relation places less importance on the veracity and the pertinence of numbers than on the formal conformity of data and economic programs with expectations of the IMF bureaucracy. For programs and statistics to be considered consistent, tables of estimates must be filled out, even when data are missing, and the economic diagnosis must comply with monetarist-dominant orientations. By analyzing the financial programming tool, the article shows that the treatment of basic national accounting identities neglects variables like household consumption even when alternative methods exist. Changes in methods may be discarded to ensure the legibility of economic works over the years. The article therefore argues that the IMF and countries coproduce false accounts, whereby inferences of macroeconomic estimates serve other institutional functions inside the IMF besides veracity.

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Đorđević, Slaviša, and Nebojša Mitić. "Alternative accounting procedures, creative accounting and false financial reporting." Oditor 6, no. 2 (2020): 21–37. http://dx.doi.org/10.5937/oditor2002021d.

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3

Everett, Jeffery. "Exploring (false) dualisms for environmental accounting praxis." Critical Perspectives on Accounting 15, no. 8 (November 2004): 1061–84. http://dx.doi.org/10.1016/s1045-2354(02)00207-1.

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4

Bird, Tomas, Jarod Lyon, Simon Wotherspoon, Ruth King, and Michael McCarthy. "Accounting for false mortality in telemetry tag applications." Ecological Modelling 355 (July 2017): 116–25. http://dx.doi.org/10.1016/j.ecolmodel.2017.01.019.

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5

Sutherland, C., D. A. Elston, and X. Lambin. "Accounting for false positive detection error induced by transient individuals." Wildlife Research 40, no. 6 (2013): 490. http://dx.doi.org/10.1071/wr12166.

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Context In metapopulations, colonisation is the result of dispersal from neighbouring occupied patches, typically juveniles dispersing from natal to breeding sites. When occupancy dynamics are dispersal driven, occupancy should refer to the presence of established, breeding populations. The detection of transient individuals at sites that are, by definition, unoccupied (i.e. false positive detections), may result in misleading conclusions about metapopulation dynamics. Until recently, the issue of false positives has been considered negligible and current efforts to account for such error have been restricted to the context of species misidentification. However, the detection of transient individuals visiting multiple sites while dispersing is a distinct source of false positives that can bias estimates of occupancy because visited sites do not contribute to metapopulation dynamics in the same way as do sites occupied by established, reproducing populations. Although transient-induced false positive error presents a challenge to occupancy studies aiming to account for all sources of detection error and estimate occupancy without bias, accounting for it has received little attention. Aims Using a novel application of an existing occupancy model, we sought to account for false positives that result from transient individuals being observed at truly unoccupied sites (i.e. where no establishment has occurred). Methods We applied a Bayesian multi-season occupancy model correcting for false negative and false positive errors, to 3 years of detection or non-detection data from a metapopulation of water voles, Arvicola amphibious, in which both types of patch-state misclassification are suspected. Key results We provide evidence that transient individuals can cause false positive detection errors. We then demonstrate the flexibility of the occupancy model to account for both false negative and false positive detection errors beyond the typical application to species misidentification. Accounting for both types of observation error reduces the bias in estimates of occupancy and avoids misleading conclusions about the status of (meta) populations by allowing for the distinction to be made between resident and transient occupancy. Conclusion In many species, transience may result in patch-state misclassification which needs to be accounted for so as to draw correct inference about metapopulation status. Making the distinction between occupancy by established populations and visitation by transients will influence how we interpret patch occupancy dynamics, with important implications for the management of wildlife. Implications The ability to estimate occupancy free of bias induced by false positive detections can help ensure that downward trends in occupancy are detected despite such declines being accompanied by increasing frequency of transients associated with, for example, reductions in mate availability or failure to establish. Our approach can be applied to any occupancy study in which false positive detections are suspected because of the behaviour of the focal species.

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Qian, Song S., Jeanine M. Refsnider, Jennifer A. Moore, Gunnar R. Kramer, and Henry M. Streby. "All tests are imperfect: Accounting for false positives and false negatives using Bayesian statistics." Heliyon 6, no. 3 (March 2020): e03571. http://dx.doi.org/10.1016/j.heliyon.2020.e03571.

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7

Martishkin, V. V., and N. N. Prilepina. "Expert subjectivism accounting method at quality estimation." Izvestiya MGTU MAMI 5, no. 1 (January 10, 2011): 295–303. http://dx.doi.org/10.17816/2074-0530-70049.

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This paper describes a method allowing to take into account the subjectivism of experts while estimating the quality of technical products. Subjectivism in the quality estimation is perceived as the influence of external environment described by the errors of 1-st and 2-nd kind. We show that subjectivity can not be accurately assessed based on the classical (two-dimensional) measurement logic. More accurate are the calculations based on four-digit logic of measurements, in which besides judgments like «true statement» and «true negation», there are two additional ones: «false allegation» and «false negation».

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Griffin, Jim E., Eleni Matechou, Andrew S. Buxton, Dimitrios Bormpoudakis, and Richard A. Griffiths. "Modelling environmental DNA data; Bayesian variable selection accounting for false positive and false negative errors." Journal of the Royal Statistical Society: Series C (Applied Statistics) 69, no. 2 (December 27, 2019): 377–92. http://dx.doi.org/10.1111/rssc.12390.

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9

Shanks, Leslie, Koert Ritmeijer, Erwan Piriou, M. Ruby Siddiqui, Jarmila Kliescikova, Neil Pearce, Cono Ariti, Libsework Muluneh, Johnson Masiga, and Almaz Abebe. "Accounting for False Positive HIV Tests: Is Visceral Leishmaniasis Responsible?" PLOS ONE 10, no. 7 (July 10, 2015): e0132422. http://dx.doi.org/10.1371/journal.pone.0132422.

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10

Chordia, Tarun, Amit Goyal, and Alessio Saretto. "Anomalies and False Rejections." Review of Financial Studies 33, no. 5 (February 17, 2020): 2134–79. http://dx.doi.org/10.1093/rfs/hhaa018.

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Abstract We use information from over 2 million trading strategies randomly generated using real data and from strategies that survive the publication process to infer the statistical properties of the set of strategies that could have been studied by researchers. Using this set, we compute $t$-statistic thresholds that control for multiple hypothesis testing, when searching for anomalies, at 3.8 and 3.4 for time-series and cross-sectional regressions, respectively. We estimate the expected proportion of false rejections that researchers would produce if they failed to account for multiple hypothesis testing to be about 45%.

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11

Diana, Alex, Eleni Matechou, Jim E. Griffin, Andrew S. Buxton, and Richard A. Griffiths. "An RShiny app for modelling environmental DNA data: accounting for false positive and false negative observation error." Ecography 44, no. 12 (October 20, 2021): 1838–44. http://dx.doi.org/10.1111/ecog.05718.

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12

Arslan-Ayaydin, Özgür, Kris Boudt, and Muhammad Wajid Raza. "Avoiding Interest-Based Revenues while Constructing Shariah-Compliant Portfolios: False Negatives and False Positives." Journal of Portfolio Management 44, no. 5 (April 30, 2018): 136–43. http://dx.doi.org/10.3905/jpm.2018.44.5.136.

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13

Teresa Bianchi, Maria. "The Balance between Exceptional Cases and the Risk of Fake: An Ever Present Theme." International Journal of Business and Management 13, no. 2 (January 22, 2018): 245. http://dx.doi.org/10.5539/ijbm.v13n2p245.

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Purpose: The purpose of this paper is to show that the false in the budget is due to false accounting and not false evaluation.Design/methodology/approach: Research articles from the most relevant Italian and foreign journals, from the period when this phenomenon was studied by the doctrine, in favor of or against the reformed subject, to ensure a complete analysis of the case. Practical case refers to work experience from the author of the paper. The methodology used in the paper is that of qualitative analysis.Originality: The author proposes this paper because on this reform most of the doctrine has expressed often divergent opinion and the author wanted to clarify the phenomenon.Findings: The author demonstrates, by the case, that there are several ways to represent the business reality correctly and therefore that the false in the budget can be objectively present in the accounting and not in the valuation.

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14

Lokanan, Mark Eshwar. "A fraud investigation plan for a false accounting and theft case." Journal of Financial Crime 26, no. 4 (October 7, 2019): 1216–28. http://dx.doi.org/10.1108/jfc-09-2017-0086.

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Purpose The purpose of this paper is to formulate and propose a fraud investigation plan that forensic accountants can use to investigate financial frauds. In particular, the paper sets out the structure and rationale of the fraud investigation plan that both forensic accountants and fraud examiners can use in their investigation of false accounting and theft charges. Design/methodology/approach The paper uses the material facts from the Polly Peck International fraud as a prototype case upon which to build an investigation plan and detail potential areas of investigation to establish evidence for a criminal trial. Findings The findings revealed that the case can be used to provide insights on evidence gathering techniques and test particular models of fraud detection. The concealment and conversion evidence gathering techniques provide fodder on how to gather and triangulate both direct and circumstantial evidence that can be used to avoid mistrials in courts. Practical implications The case is of interest to practitioners and forensic and fraud examination students who would like to build on their existing knowledge and obtain insights into the steps to follow to conduct an investigation and gather evidence to build a case. The paper makes specific recommendations to enhance the effectiveness and efficiency of investigations. Originality/value The paper is among one of the few to propose a fraud investigation plan designed to investigate cases involving false accounting and theft charges. More importantly, the paper uses a real case to illustrate how to examine documentation/data and how such documentation will be analysed in a trial.

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15

Clement, Matthew J., Thomas J. Rodhouse, Patricia C. Ormsbee, Joseph M. Szewczak, and James D. Nichols. "Accounting for false-positive acoustic detections of bats using occupancy models." Journal of Applied Ecology 51, no. 5 (July 1, 2014): 1460–67. http://dx.doi.org/10.1111/1365-2664.12303.

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16

Wu, Wuqing, and Suning An. "Double-principal Agent: False Accounting Information, Supervision Cost and Corporate Performance." Journal of Systems Science and Information 2, no. 4 (August 25, 2014): 301–12. http://dx.doi.org/10.1515/jssi-2014-0301.

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AbstractThe game among the corporate controlling shareholder, the shareholder in power balance and the manager can lead to severe agency problems. This paper regards the shareholder in power balance as another principal and applies the latest results about double-principal agent theory in the research of manager tunneling, supervision cost and corporate performance, trying to solve the inconsistency of the above corporate governance issue researched by domestic and foreign scholars. The main conclusions are as the followings. The correlation among them depends on which one has a dominant position, the free rider effect of supervision or the positive externality effect on cash flow right. Therefore, the key to excite the positive effect of the corporate governance mechanism such as the check-and-balance of stock ownership is the degree of cooperation between shareholders.

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17

Corts, Kenneth S. "Finite Optimal Penalties for False Advertising." Journal of Industrial Economics 62, no. 4 (December 2014): 661–81. http://dx.doi.org/10.1111/joie.12064.

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18

Corona, Carlos, Lin Nan, and Gaoqing Zhang. "Accounting Information Quality, Interbank Competition, and Bank Risk-Taking." Accounting Review 90, no. 3 (October 1, 2014): 967–85. http://dx.doi.org/10.2308/accr-50956.

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ABSTRACT We study the interaction between interbank competition and accounting information quality and their effects on banks' risk-taking behavior. We identify an endogenous false-alarm cost that banks incur when forced to sell assets to meet capital requirements. We find that when the interbank competition is less intense, an improvement in the quality of accounting information encourages banks to take more risk. Keeping the banks' investments in loans constant, the provision of high-quality accounting information reduces the false-alarm cost of assets sales and improves the discriminating efficiency of the capital requirement policy. When considering the banks' endogenous investment decisions, however, this improvement in discriminating efficiency causes excessive risk-taking, because banks respond by competing more aggressively in the deposit market, and the increase in deposit costs motivates banks to take more risk. Our paper shows that improving information quality increases risk-taking with mild competition, but has no effect under fierce competition.

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19

Glozman, Edy, Netta Barak-Corren, and Ilan Yaniv. "False Negotiations." Journal of Conflict Resolution 59, no. 4 (February 27, 2014): 671–97. http://dx.doi.org/10.1177/0022002713520480.

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20

Webb, Robert I. "The behavior of “false” futures prices." Journal of Futures Markets 11, no. 6 (December 1991): 651–68. http://dx.doi.org/10.1002/fut.3990110602.

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21

Thies, Clifford F., and Thomas Sturrock. "What Did Inflation Accounting Tell Us?" Journal of Accounting, Auditing & Finance 2, no. 4 (October 1987): 375–91. http://dx.doi.org/10.1177/0148558x8700200405.

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Financial statements for the period 1977–1983 are reconstructed for a sample of 50 large manufacturing firms using replacement cost (or current cost) data provided by ASR 190 and FASB 33, and market (or fair) values of long-term debt and preferred stock. As expected, these data confirm that historical cost accounting overstates profitability during a period of rising prices. These data also indicate that historical cost–based financial ratios often grossly misrepresent the relative financial strengths of firms. Financial analysis conducted on the assumption that the biases induced by historical cost accounting are similar across firms is likely to lead to false conclusions regarding financial strengths and weaknesses.

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22

Миславская, Н., and N. Mislavskaya. "Target Settings and Their Impact on the Transformation of Accounting." Auditor 5, no. 10 (November 7, 2019): 51–57. http://dx.doi.org/10.12737/article_5daeaae8844690.65722047.

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Th e article is devoted to the analysis of the current state of accounting knowledge and, as a result, accounting practices that are permanently transformed into separate accounting areas aimed at satisfying the information interests of certain groups of users of fi nancial, tax, social and other reporting. Th e author focuses on the impossibility of achieving economic effi ciency of organizations, in the setting of distorted or false targets of the national accounting system.

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23

Seiler, Michael J., Vicky L. Seiler, and Mark A. Lane. "Mental Accounting and False Reference Points in Real Estate Investment Decision Making." Journal of Behavioral Finance 13, no. 1 (January 2012): 17–26. http://dx.doi.org/10.1080/15427560.2012.653293.

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24

Pillay, Rajeev, David A. W. Miller, James E. Hines, Atul A. Joshi, and M. D. Madhusudan. "Accounting for false positives improves estimates of occupancy from key informant interviews." Diversity and Distributions 20, no. 2 (November 15, 2013): 223–35. http://dx.doi.org/10.1111/ddi.12151.

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25

Zigouras, Jakob. "Spinoza and the Possibility of Error." Forum Philosophicum 12, no. 1 (June 1, 2007): 105–18. http://dx.doi.org/10.35765/forphil.2007.1201.07.

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If we consider certain features of Spinoza's metaphysics, it can seem very difficult to see how error, or the having of false ideas, is possible. In this paper I want to give the metaphysical background to the problem, before turning to a more detailed consideration of how Spinoza in fact accounts for error, or the having of false ideas. I will show the importance of the notions of adequacy and inadequacy in Spinoza's account. Having done this I will return to the central problem of accounting for the ontological status of false ideas vis a vis both the Infinite Intellect, and finite minds.

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26

Scott, Elizabeth D. "Just(?) a True-False Test." Business & Society 45, no. 2 (June 2006): 130–48. http://dx.doi.org/10.1177/0007650305285393.

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27

Kleiman, Mark A. R. "The false ID problem." Journal of Policy Analysis and Management 21, no. 2 (2002): 283–86. http://dx.doi.org/10.1002/pam.10029.

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28

HARVEY, CAMPBELL R., and YAN LIU. "False (and Missed) Discoveries in Financial Economics." Journal of Finance 75, no. 5 (June 16, 2020): 2503–53. http://dx.doi.org/10.1111/jofi.12951.

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29

WILLIAMS, JARED. "Financial Analysts and the False Consensus Effect." Journal of Accounting Research 51, no. 4 (May 3, 2013): 855–907. http://dx.doi.org/10.1111/1475-679x.12016.

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30

Chance, Don M., and Don R. Rich. "The False Teachings of the Unbiased Expectations Hypothesis." Journal of Portfolio Management 27, no. 4 (July 31, 2001): 83–95. http://dx.doi.org/10.3905/jpm.2001.319816.

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31

Anderegg, William R. L., Elizabeth S. Callaway, Maxwell T. Boykoff, Gary Yohe, and Terr y. L. Root. "Awareness of Both Type 1 and 2 Errors in Climate Science and Assessment." Bulletin of the American Meteorological Society 95, no. 9 (September 1, 2014): 1445–51. http://dx.doi.org/10.1175/bams-d-13-00115.1.

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Treatment of error and uncertainty is an essential component of science and is crucial in policy-relevant disciplines, such as climate science. We posit here that awareness of both “false positive” and “false negative” errors is particularly critical in climate science and assessments, such as those of the Intergovernmental Panel on Climate Change. Scientific and assessment practices likely focus more attention to avoiding false positives, which could lead to higher prevalence of false-negative errors. We explore here the treatment of error avoidance in two prominent case studies regarding sea level rise and Himalayan glacier melt as presented in the Fourth Assessment Report of the Intergovernmental Panel on Climate Change. While different decision rules are necessarily appropriate for different circumstances, we highlight that false-negative errors also have consequences, including impaired communication of the risks of climate change. We present recommendations for better accounting for both types of errors in the scientific process and scientific assessments.

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32

Xu, Qin, and Zimin Bai. "Analysis of Accounting Information distortion and Dynamic Game Model of Listed Companies in China." Asian Business Research 7, no. 2 (March 29, 2022): 1. http://dx.doi.org/10.20849/abr.v7i2.1056.

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Based on the point of view of corporate governance, this paper analyzes the causes of accounting information distortion of listed companies from two aspects of economic interests and administrative interests, probes into the conditions of accounting information distortion of listed companies, and focuses on the problems of insider control, immature manager market, one dominant stock and the false establishment of independent directors. By constructing the dynamic game model of listed company, accounting firm and CSRC, this paper analyzes the important factors that affect the probability of collusion between listed company and accounting firm and the probability of providing distorted accounting information by listed company under Nash equilibrium state, and finally puts forward some corresponding suggestions for the distortion behavior of accounting information of listed company.

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Saville, A. "Improving the usefulness of accounting data in financial analysis." South African Journal of Economic and Management Sciences 7, no. 3 (April 8, 2004): 504–20. http://dx.doi.org/10.4102/sajems.v7i3.1361.

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Accounting practices are flawed. As a consequence, the accounting data generated by firms are generally open to interpretation, often misleading and sometimes patently false. Yet, financial analysts place tremendous confidence in accounting data when appraising investments and investment strategies. The implications of financial analysis based on questionable information are numerous, and range from inexact analysis to acute investment error. To rectify this situation, this paper identifies a set of simple, yet highly effective corrective measures, which have the capacity to move accounting practice into a realm wherein accounting starts to ‘count what counts’. The net result would be delivery of accounting data that more accurately reflect firms’ economic realities and, as such, are more useful in the task of financial analysis.

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Li, Valerie. "Do False Financial Statements Distort Peer Firms' Decisions?" Accounting Review 91, no. 1 (March 1, 2015): 251–78. http://dx.doi.org/10.2308/accr-51096.

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ABSTRACT Beatty, Liao, and Wu (2013) document that financial misreporting by prominent firms distorts peer firms' capital investment decisions. Using a large sample of firms subject to SEC and DOJ enforcement actions for accounting misstatements, I establish three important generalizations. First, the adverse effect of financial misstatements documented by Beatty et al. (2013) is not limited to high-profile scandals and can be generalized to a larger population. Second, the distortions are not confined to capital investments; they also extend to choices peer firms make with respect to R&D, advertising, and pricing policies—decisions with immediate bottom-line impact. Third, I document that the magnitude of the distortion varies predictably with peer firms' characteristics, the misstating firms' external information environment, and the industry-specific information environment within which the misstatement occurs. Specifically, I find smaller distortions for larger peers and peers managed by more able managers, and larger distortions for more widely followed misstating firms and in the industries in which more firms misstate. Collectively, my results suggest that the distortive effect of financial misstatements is larger and more pervasive than documented in prior research.

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35

Emmanouil, Gkinoglou. "Goodwill and Negative Goodwill: The Real Vision for the Future of a Company–Greek Accounting Standards View." New Challenges in Accounting and Finance 8 (December 2022): 27–36. http://dx.doi.org/10.32038/ncaf.2022.08.03.

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During the last decades, more and more the role of the intangible assets of a company, becomes the main advantage. Especially the goodwill, that the company held from previous years, maybe a significant factor for the establishment of a competitive advantage. But sometimes, this asset, trapped the company and mainly the holders of the company, in a false estimation of high valuation of the company. When a company, undoubtedly change the main purpose of his activity, then the goodwill, must be written-off, or must appear as a negative goodwill, giving to the stakeholders the real vision for the future of the company, and the real value for not false prospects.

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Cuthbertson, Keith, Dirk Nitzsche, and Niall O'Sullivan. "False Discoveries in UK Mutual Fund Performance." European Financial Management 18, no. 3 (January 21, 2010): 444–63. http://dx.doi.org/10.1111/j.1468-036x.2009.00536.x.

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37

Olivier, Etienne A. "Regulating against False Corporate Accounting: Does the Companies Act 71 of 2008 Have Sufficient Teeth?" South African Mercantile Law Journal 33, no. 1 (2021): 1–24. http://dx.doi.org/10.47348/samlj/v33/i1a1.

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This article questions whether the enforcement mechanisms in the Companies Act 71 of 2008 (the Act) are adequate deterrents to financial reporting misconduct and whether they provide suitable sanctions to punish wrongdoers. The South African regulatory approach to company directors and financial reporting compliance places great emphasis on stakeholder protection and board accountability. By criminalising the publication of false financial statements, providing civil remedies to prejudiced stakeholders and robust protection for whistleblowers, empowering regulatory agencies to investigate allegations of accounting fraud and penalise transgressors, and by creating a broad net of liability for corporate decision-makers who allow or cause the publication of false financial reporting, the Act takes a firm stance that accounting fraud must be discouraged. The Act’s enforcement mechanisms in respect of financial reporting are commendable, but detection and enforcement will likely remain challenging unless a concerted effort is made to educate the public about financial reporting misconduct and its dangers, sufficient funding is provided to the regulatory agencies, consistent use is made of the available criminal, civil, and administrative remedies, and Parliament reconsiders the appropriateness of the maximum penalties for accounting fraud.

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Sullivan, Rodney N. "Speculative Leverage: A False Cure for Pension Woes." Financial Analysts Journal 66, no. 3 (May 2010): 6–8. http://dx.doi.org/10.2469/faj.v66.n3.4.

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McColl-Gausden, Emily F., Andrew R. Weeks, and Reid Tingley. "A field ecologist's guide to environmental DNA sampling in freshwater environments." Australian Zoologist 40, no. 4 (January 2020): 641–51. http://dx.doi.org/10.7882/az.2019.025.

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Environmental DNA, or eDNA—DNA shed from organisms and extracted from environmental samples—is an emerging survey technique that has the potential to transform biodiversity monitoring in freshwater ecosystems. We provide a brief overview of the primary methodological aspects of eDNA sampling that ecologists should consider before taking environmental samples in the field. We outline five key methodological considerations: (i) targeting single species vs multiple species; (ii) where and when to sample; (iii) how much water to collect; (iv) how many samples to take; and (v) recognising potential sources of false positives. The need to account for false negatives and false positives in eDNA surveys, and the power of species occupancy detection models in accounting for imperfect detection, is also discussed.

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40

KHOMУN, Petro. "Accounting theory verbalism." Naukovi pratsi NDFI 2021, no. 2 (November 15, 2021): 131–45. http://dx.doi.org/10.33763/npndfi2021.02.131.

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Based on the deductive understanding of current publications in the area of accounting theory, it is determined that it is increasingly acquiring signs of verbalism. It is caused by an excessive enthusiasm for foreign terminology, and without a balanced application in the context of accounting, since it is based on arbitrary interpretations of foreign words, as a result of which the authors fall into a semantic trap. The author emphasizes the importance of focusing not on false verbose scholastic exercises in an attempt to pretend to be the discoverers of certain ephemeris terminologies, but on the real problems of accounting, which negatively affects the state of the domestic economy. It is noted that this happened due to the growing remoteness of accounting theory from pragmatism and the predominance of utopian ideas in it, which have nothing to do with accounting, but is only an adjustment to it in order to sell books that attract buyers by the incomprehensibility of names and ignoring the fundamentals of accounting theory. After all, even such a basic financial and economic category as capital, in many cases began to affect negative numbers, and the “tax shield of an enterprise” – depreciation is considered synonymous with its antipode – depreciation of fixed assets. And instead of at least solving the problem of the targeted use of accumulated financial resources for the simple reproduction of non-current assets, in many cases not only depreciation of fixed assets, but even the capital of the enterprise is directed to the payment of dividends. In addition, the current fashion for foreign-language terms distracts scientists from unsolved problems of methodological support of accounting, obscuring them with verbalism of ephemerality, which never end with at least some pragmatic methodological developments, but only verbose attempts to convince them of their pseudo-relevance, as a result of which the accounting theory goes astray. The possibility of solving the current paradoxes regarding the main accounting categories by using the achievements of predecessors, which are recognized by the classics of accounting theory, is substantiated.

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Fauzia, Firda Nur, Sri Pujiningsih, and Makaryanawati Makaryanawati. "Determinants of Fraudulent Tendencies on Public Accountancy in Indonesia." Oblik i finansi, no. 4(98) (2022): 13–22. http://dx.doi.org/10.33146/2307-9878-2022-4(98)-13-22.

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Accounting fraud is the intentional manipulation of accounting data to create a false appearance of corporate financial health or obtain personal benefits. If problems like this occur continuously, it will cause fraud that is detrimental to many parties. Therefore, efforts to minimize fraud need to do an in-depth analysis of the causes of fraud. One of them is analyzing the tendency of public accountant fraud through the fraud hexagon perspective. Georgios L. Vousinas developed the fraud hexagon in 2019. The fraud hexagon explains that fraud can occur due to six factors, namely, 1) pressure, 2) opportunity, 3) rationalization, 4) capability, 5) arrogance and 6) collusion. This theoretical concept is the basis of this research. This research aims to obtain empirical evidence regarding the influence of the fraud hexagon factor on the tendency of public accountant fraud accompanied by a moderating variable of professional ethics. The questionnaire method was used to collect data for analysis. The sample in this study is all public accountants working at public accounting firms registered with the Indonesian Ministry of Finance (Kementerian Keuangan) in 2022. The total sample is 107 respondents. To analyze data Moderated Regression Analysis (MRA) was used. The results of this study are pressure, rationalization, opportunity, capability, and arrogance do not affect public accountant fraud tendencies. Collusion is a factor that influences the tendency of public accountants to commit fraud. The ethics of the accounting profession do not moderate the hexagon fraud factor's effect on public accountants' tendency to commit fraud. Other related parties can use the results of this study to prevent public accountant fraud through policies related to collusive practices because only collusion increases the desire of public accountants to commit fraud.

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Wang, Yuting. "Tort liability of accounting firms for securities misrepresentation." BCP Business & Management 33 (November 20, 2022): 628–32. http://dx.doi.org/10.54691/bcpbm.v33i.2848.

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A securities misrepresentation tort case could be complex since it not only involves multiple subjects but also involves some reasonable presenting documents mixed-use, which makes it difficult to delineate the liability based fully on the evidence. What is a fair way to distribute liability in a securities misrepresentation tort case where the disclosure obligor knowingly provided false audit material and the accounting firm failed to effectively identify it? This paper, using case study approach and comparative study, after a comparative analysis between the relative regulations of the US and China, indicates a tendency of proportionate joint and several liability and further proposes steps to develop proportionate joint and several liability for accounting firms. The limitation of the liability of accounting firms is not for self-protection but to align the interests of issuers with those of listed companies, securities intermediaries, and investors.

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Saville, A. "Using Benford’s Law to detect data error and fraud: An examination of companies listed on the Johannesburg Stock Exchange." South African Journal of Economic and Management Sciences 9, no. 3 (June 5, 2014): 341–54. http://dx.doi.org/10.4102/sajems.v9i3.1092.

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Accounting numbers generally obey a mathematical law called Benford’s Law, and this outcome is so unexpected that manipulators of information generally fail to observe the law. Armed with this knowledge, it becomes possible to detect the occurrence of accounting data that are presented fraudulently. However, the law also allows for the possibility of detecting instances where data are presented containing errors. Given this backdrop, this paper uses data drawn from companies listed on the Johannesburg Stock Exchange to test the hypothesis that Benford’s Law can be used to identify false or fraudulent reporting of accounting data. The results support the argument that Benford’s Law can be used effectively to detect accounting error and fraud. Accordingly, the findings are of particular relevance to auditors, shareholders, financial analysts, investment managers, private investors and other users of publicly reported accounting data, such as the revenue services

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Cohen, Allan R. "False Arrest: A Rejoinder to "The Killer Group"." Journal of Management Education 15, no. 4 (November 1991): 486–88. http://dx.doi.org/10.1177/105256299101500409.

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Trimbath, Susanne. "Financial innovation: Wall Street's false utopia." Journal of Accounting & Organizational Change 5, no. 1 (March 20, 2009): 108–11. http://dx.doi.org/10.1108/18325910910932232.

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Kristina Dewi, I. Gusti Agung Oka, I. Wayan Sudiana, and I. Putu Deddy Samtika Putra. "PENGARUH LOCUS OF CONTROL DAN MORALITAS INDIVIDU TERHADAP KECENDRUNGAN KECURANGAN AKUNTANSI." Hita Akuntansi dan Keuangan 2, no. 1 (January 26, 2021): 296–320. http://dx.doi.org/10.32795/hak.v2i1.1507.

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The tendency of accounting fraud is fraud caused by an error in reporting in financial reporting or an intentional act identical to corruption, misuse of assets and false questions. This study aims to determine the effect of internal variables locus of control, external locus of control and individual morality on the tendency of accounting fraud in OPD Badung Regency. This research was conducted using the results of a questionnaire instrument survey. The sample studied was 114 respondents with a purposive sampling technique using criteria. The results of hypothesis testing show that the internal locus of control and external locus of control variables have a significant effect on the tendency of accounting fraud, while individual morality does not have a significant effect on the tendency of accounting fraud in OPD Badung Regency

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Teach, Richard D. "Profits: The False Prophet in Business Gaming." Simulation & Gaming 21, no. 1 (March 1990): 12–26. http://dx.doi.org/10.1177/1046878190211002.

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Im, Seo Hee. "The Ghost in the Account Book: Conrad, Faulkner, and Gothic Incalculability." Novel 52, no. 2 (August 1, 2019): 219–39. http://dx.doi.org/10.1215/00295132-7546745.

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Abstract “The Ghost in the Account Book” claims that the imperial fiction of Joseph Conrad and William Faulkner rejects accounting as a totalizing logic and, by extension, questions the English novel's complicity in propagating faith in that false logic. Accounting, which had remained unobtrusively immanent to realist novels of empire such as Mansfield Park and Great Expectations, surfaces to the diegetic level and becomes available for critical scrutiny in high modernist novels such as Heart of Darkness or Absalom, Absalom! Drawing from writings by Max Weber (on guarantees of calculability) and Mary Poovey (on the accuracy effect), this essay attends to the dandy accountant of Heart of Darkness, the accretive narrative structure of Nostromo, and Shreve's recasting of Sutpen's life as a debtor's farce in Absalom, Absalom! If Conrad bluntly equates accounting with lying, Faulkner reveals secrets elided in rows of debit and credit one by one as sensational truths; to those ends, both writers invoke Gothic conventions. By dispatching the totalizing technique that had been invented by early modern merchants and finessed by realist novelists to generate faith in a stable fiduciary community, Conrad and Faulkner impel the invention of newer forms and figures with which to express the new imperial (and later, postcolonial) world order.

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Hocking, Morgan D., Jeffrey C. MacAdams, Michael J. Allison, Lauren C. Bergman, Robert Sneiderman, Ben F. Koop, Brian M. Starzomski, Mary L. Lesperance, and Caren C. Helbing. "Establishing the Signal above the Noise: Accounting for an Environmental Background in the Detection and Quantification of Salmonid Environmental DNA." Fishes 7, no. 5 (September 29, 2022): 266. http://dx.doi.org/10.3390/fishes7050266.

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A current challenge for environmental DNA (eDNA) applications is how to account for an environmental (or false-positive) background in surveys. We performed two controlled experiments in the Goldstream Hatchery in British Columbia using a validated coho salmon (Oncorhynchus kisutch) eDNA assay (eONKI4). In the density experiment at high copy number, eDNA in 2 L water samples was measured from four 10 kL tanks containing 1 to 65 juvenile coho salmon. At these densities, we obtained a strong positive 1:1 relationship between predicted copy number/L and coho salmon biomass (g/L). The dilution experiment simulated a situation where fish leave a pool environment, and water from upstream continues to flow through at rates of 141–159 L/min. Here, three coho salmon were placed in four 10 kL tanks, removed after nine days, and the amount of remaining eDNA was measured at times coinciding with dilutions of 20, 40, 80, 160, and 1000 kL. The dilution experiment demonstrates a novel method using Binomial–Poisson distributions to detect target species eDNA at low copy number in the presence of an environmental background. This includes determination of the limit of blank with background (LOB-B) with a controlled false positive rate, and limit of detection with background (LOD-B) with a controlled false negative rate, which provides a statistically robust “Detect” or “No Detect” assessment for eDNA surveys.

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Mead, Lawrence M. "Science versus Analysis: A False Dichotomy." Journal of Policy Analysis and Management 4, no. 3 (1985): 419. http://dx.doi.org/10.2307/3324195.

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