Littérature scientifique sur le sujet « Financial Fraud. Corporate Governance. Agency Theory »
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Articles de revues sur le sujet "Financial Fraud. Corporate Governance. Agency Theory"
Magnanelli, Barbara Sveva, Luca Pirolo et Luigi Nasta. « Preventing financial statement frauds through better corporate governance ». Corporate Ownership and Control 14, no 3 (2017) : 271–85. http://dx.doi.org/10.22495/cocv14i3c2art1.
Texte intégralShi, Wei, Brian L. Connelly et Robert E. Hoskisson. « External corporate governance and financial fraud : cognitive evaluation theory insights on agency theory prescriptions ». Strategic Management Journal 38, no 6 (27 octobre 2016) : 1268–86. http://dx.doi.org/10.1002/smj.2560.
Texte intégralSuhartono, Sugi. « ANALISIS PENGARUH FRAUD DIAMOND DAN GOOD CORPORATE GOVERNANCE DALAM MENDETEKSI KEMUNGKINAN TERJADINYA FRAUDULENT FINANCIAL STATEMENT ». Jurnal Bina Akuntansi 7, no 2 (3 juillet 2020) : 175–207. http://dx.doi.org/10.52859/jba.v7i2.93.
Texte intégralFlayyih, Hakeem Hammood, et Wided Khiari. « An empirical study to detect agency problems in listed corporations : The emerging market study ». Journal of Governance and Regulation 12, no 1, special issue (2023) : 208–17. http://dx.doi.org/10.22495/jgrv12i1siart1.
Texte intégralAl Matari, Ebrahim Mohammed, et Mahfoudh Hussein Mgammal. « The moderating effect of internal audit on the relationship between corporate governance mechanisms and corporate performance among Saudi Arabia listed companies ». Contaduría y Administración 64, no 4 (30 avril 2019) : 143. http://dx.doi.org/10.22201/fca.24488410e.2020.2316.
Texte intégralFebby et Sugi Suhartono. « DETERMINAN PEMILIHAN KANTOR AKUNTAN PUBLIK (KAP) ». Jurnal Akuntansi 9, no 2 (15 août 2020) : 1–16. http://dx.doi.org/10.46806/ja.v9i2.758.
Texte intégralAstuti, Sri, Marita Marita et Sucahyo Heriningsih. « Analysis Factor Triggers Fraud And Corporate Governance On Indications of Fraudulent Financial Reporting Using the Pentagon Fraud Theory Approach ». Eksis : Jurnal Riset Ekonomi dan Bisnis 14, no 1 (30 septembre 2019) : 47–54. http://dx.doi.org/10.26533/eksis.v14i1.448.
Texte intégralYuvin, Vicky, et Partogian Sormin. « PENGARUH FRAUD PENTAGON DAN CORPORATE GOVERNANCE TERHADAP FINANCIAL STATEMENT FRAUD BENEISH MODEL ». Jurnal Kontemporer Akuntansi 2, no 1 (23 mars 2022) : 41. http://dx.doi.org/10.24912/jka.v2i1.18124.
Texte intégralLidyah, Rika. « Islamic Corporate Governance, Islamicityfinancial Performance Index And Fraudat Islamic Bank ». Jurnal Akuntansi 22, no 3 (7 novembre 2018) : 437. http://dx.doi.org/10.24912/ja.v22i3.398.
Texte intégralHaque, Faizul, et Thankom G. Arun. « Corporate governance and financial performance : an emerging economy perspective ». Investment Management and Financial Innovations 13, no 3 (23 septembre 2016) : 228–36. http://dx.doi.org/10.21511/imfi.13(3-1).2016.09.
Texte intégralThèses sur le sujet "Financial Fraud. Corporate Governance. Agency Theory"
Magnanelli, Barbara Sveva. « The role Of Corporate Governance in financial statement frauds ». Doctoral thesis, Luiss Guido Carli, 2011. http://hdl.handle.net/11385/200890.
Texte intégralCetin, Nergiz, et Emmeli Boström. « Understanding Corporate Governance in the Financial Sector through Multiple -Theory : - A study of SFSA disciplinary cases towards financial organizations ». Thesis, Uppsala universitet, Företagsekonomiska institutionen, 2012. http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-179521.
Texte intégralChidziva, Bernard. « The Role of Corporate Governance in Preventing Bank Failures in Zimbabwe ». ScholarWorks, 2016. https://scholarworks.waldenu.edu/dissertations/3145.
Texte intégralBettington, Jacqueline J. « How does director financial literacy influence financial monitoring ? » Thesis, Queensland University of Technology, 2021. https://eprints.qut.edu.au/213554/1/Jacqueline_Bettington_Thesis.pdf.
Texte intégralTayo-Tiwo, Aderonke Alberta. « Nigerian Banks' Compliance with the Code of Corporate Governance ». ScholarWorks, 2018. https://scholarworks.waldenu.edu/dissertations/5788.
Texte intégralBaric, Zeljka. « The Role of Internal Audits within Financial Institutions in Sweden ». Thesis, Uppsala universitet, Företagsekonomiska institutionen, 2016. http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-302317.
Texte intégralIskandar, Samer. « Cracks in the temple of global finance : governance, regulation, technology and the future of demutualized exchanges ». Thesis, Paris 1, 2014. http://www.theses.fr/2014PA010047/document.
Texte intégralThis dissertation consists of three articles, examining the performance of demutualized securities exchanges from 2000 to 2011, in view of changes in governance and regulation. The first part is an empirical study of the influence of each type of shareholder (financial investor, broker, strategic or widely-held shares). The results show that fragmented owner ship is correlated with lower performance and investment managers’ presence with higher performance; strategic investors are on balance detrimental to shareholder value. The second article looks at the same exchanges individually, through case studies. The findings of the first article are validated.However,a closer look at strategic investors shows three outcomes : when they consist of founders, they increase shareholder value; when they are employed managers,they decrease it; and when the strategic investor is a competitor, the target company’s performance becomes more volatile. The third article looks at the combination of technology and regulation.Through mean comparisons and a difference-in-differences approach, this section shows that recent market deregulation has allowed high-tech start-ups to challenge the dominance of the established exchanges, just like previous coincidences of regulatory and technological change resulted in significant market up heavals: the disappearance of London’s jobbers following Big Bang and the Eurocurrency market displacing New York as a major center for dollar borrowing and lending. This dissertation introduces two new concepts: “quasi-agent principals”(shareholders who destroy value in their investment as a result of their conflicts of interest) and the “adjuvant effect” (when the combined effect of regulation and technology is a multiple of the effects of each)
Bonhoure, Emilie. « Paris-Listed Firms at the Turn of the 20th Century : Did Modern Corporate Finance Theories Already Work ? » Thesis, Toulouse 1, 2020. http://www.theses.fr/2020TOU10002.
Texte intégralThis thesis offers to explore several modern corporate finance theories in a historical context. The rationale behind is to assess whether the findings recently suggested about topics like corporate dividend policies, agency issues, or firm financing, and tested on very modern corporations could be applicable to an earlier and different context. To do so, we examine the companies listed on Paris stock markets at the turn of the 20th century.First focusing on the general agency framework, we examine whether this model could be atplay within pre-WWI companies. We do find that this was the case. Specific features highlighted by recent studies about earlier corporations indeed provide support for the fact that the today-called “agency” issues were already critical to them. Further, contemporary authors did identify these issues as particularly salient for companies but also for the investors potentially willing to participate in their emergence. In this general context of high asymmetry of information and of resulting critical “agency” conflicts, the financing of innovation and thus the contribution of financial markets to growth are questioned. In particular, we show that the innovative firms of the time (the ones operating in 2nd-IR sectors) benefitted from a mixed support from Paris stock markets. Measuring potential favourable financing conditions by a higher Tobin’s Q, we find that 2nd-IR companies did benefit from a sort of help from these markets in financing their growth. On the contrary, measuring it by the dividend yield provides a less clear result.The firms already financed had to compensate their shareholders for the risk they took. They thus had to pay dividends out. The last parts of this thesis examine the dividend policies implemented by Paris-listed firms at the turn of the 20th century. Focusing first on the ones actually implemented, we provide further support for the agency explanation of dividends, notably showing that these dividends were mostly paid to decrease one specific type of agency costs, speculative monitoring ones. Second, we compare these actual payout policies with the ones fixed in a statutory rule of profit allocation, which committed to the distribution of a certain percentage of profits to shareholders. Doing so could help to assess whether firm controllers strictly followed this statutory rule and did not take advantage of the potential and allowed deviations from it to extract as many benefits as they could at the expense of outsiders and minority shareholders. We show that they did allocate a percentage of profits consistent with the one expected in average by all shareholders. Although several interpretations could be made of this result, it could be explained by the fact the statutory rule was a good way to mitigate conflicts between firm controllers and outsiders
Freitas, Volnei Adriano de. « O conselheiro do rei : a função de auditoria interna na governança corporativa de bancos no Brasil ». reponame:Repositório Institucional do FGV, 2015. http://hdl.handle.net/10438/14765.
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This study has as its theme the role of the Internal Audit Function (IAF) in the corporate governance system (CGS) in financial institutions, or simply banks, operating in Brazil. The FAI is an evaluation mechanism of procedures, policies and processes that acts from the operating environment of an organization. Based on this, the objective of this study was to investigate why and how the FAI was incorporated into the SGC and the consequences generated for both. The qualitative study, of exploratory and descriptive nature, used a multitheoretical approach, applying the agency theory and institutional theory. By this approach we tried to use the relationship between the need for monitoring to achieve organizational efficiency and the structural impact of the pressures of the external environment in defining the role and positioning of the FAI in the GSC. A semi-structured interview, used as data collection method, was applied to ten audit employees of five large banks, besides three people connected to the Board of Directors on banks. The study made the following findings: i) the FAI was incorporated into the SGC because the complexity derived from the evolution of the banking business made it difficult to monitoring banks by the principal and the regulator; ii) three factors worked in an interrelated way as drivers of this merger: the evolution of the banking business, the regulation and the convergence of assumptions and practices; and iii) the organizational repositioning resulted in consequences on the scope of the FAI work, the intensification of conflicts for the maintenance of independence, the perception of FAI value by CGS and the training process for internal auditors. The study had as main contributions to the CGS: the revelation of the potential of FAI to generate inputs to monitoring, by acting as its extension in the complex banking operating environment; and the proposed use of FAI as resources to generate inputs to strategic decisions. For FAI, the study suggests that, to be consolidated as governance mechanism, it needs to qualify its staff and develop methodologically to deliver consistent information to decision-making by GSC.
Este estudo tem como tema o papel da Função de Auditoria Interna (FAI) no sistema de governança corporativa (SGC) de instituições financeiras, ou simplesmente bancos, atuando no Brasil. A FAI é um mecanismo de avaliação de políticas, procedimentos e processos que age a partir do ambiente operacional de uma organização. Baseando-se nisso, o objetivo do trabalho foi investigar porquê e como a FAI foi incorporada ao SGC, e as consequências geradas para ambos. O estudo qualitativo, de natureza exploratória e descritiva, utilizou uma abordagem multiteórica, aplicando a teoria da agência e a teoria institucional. Pela abordagem buscou-se utilizar a relação entre à necessidade de monitoramento para atingir a eficiência organizacional e o impacto estruturante das pressões do ambiente externo na definição do papel e do posicionamento da FAI no SGC. A entrevista semiestruturada, utilizada como método de coleta de dados, foi aplicada a dez funcionários de auditoria de cinco bancos de grande porte, além de três indivíduos ligados ao Conselho de Administração em bancos. O estudo apresentou as seguintes conclusões: i) a FAI foi incorporada ao SGC porque a complexidade derivada da evolução do negócio bancário dificultou o monitoramento dos bancos por parte do principal e do regulador; ii) três fatores atuaram de forma inter-relacionada como direcionadores dessa incorporação: a própria evolução do negócio bancário, a regulação e a convergência de premissas e práticas; e iii) o reposicionamento organizacional resultou em consequências quanto ao escopo do trabalho da FAI, à intensificação dos conflitos para a manutenção da independência, à percepção de valor agregado pela FAI ao SGC e ao processo de capacitação dos auditores internos. O estudo apresentou como principais contribuições ao SGC: a revelação do potencial da FAI para gerar insumos para o monitoramento ao atuar como sua extensão no complexo ambiente operacional bancário; e a proposta de utilização da FAI como recursos para gerar insumos às decisões estratégicas. Quanto à FAI, o estudo sugere que, para que se consolide como mecanismo de governança, necessita qualificar seu quadro funcional e se desenvolver metodologicamente para entregar informações condizentes à tomada de decisão pelo SGC.
Facchini, Edmundo Mazzoleni. « Gestão, governança e mercado de capitais : perspectivas das empresas mineiras e gaúchas ». Universidade do Vale do Rio do Sinos, 2009. http://www.repositorio.jesuita.org.br/handle/UNISINOS/2777.
Texte intégralNenhuma
O objetivo deste trabalho é analisar o mercado de capitais, a governança corporativa e as disposições das empresas mineiras e gaúchas, de médio e grande porte, a abrir o capital. Para tanto, utilizaremos o modelo logit sobre os bancos de dados originais de duas relevantes pesquisas: FIEMG et al. (2007) e FIERGS et al. (2008). Em especial, buscaremos determinar se as práticas de governança corporativa, adotadas pelas empresas, aumentam sua disposição em abrir o capital. Chegamos à conclusão de que a adoção de práticas de governança corporativa pelas empresas de capital fechado não é suficiente para determinar quais são as empresas com maior disposição à abertura de capital. No entanto, verificamos que a variável grau de compartilhamento de poder, elemento determinante de governança corporativa, encontra-se extremamente relacionada com esta disposição.
The goal of this study is to analyze the stock markets, the corporative governance and the likelihood of mining industries of Minas Gerais and Rio Grande do Sul, of medium and large dimension, of opening capital. For such, we will use the logit model of the original data bank from two relevant researches; FIEMG et al (2007) and FIERGS et al (2008). In special, we will attempt to determine if practicing corporative governance, adopted by these firms, increases its likelihood in opening capital. We have come upon the conclusion that adopting corporative governance by firms of closed capital is not sufficient to determine which industries are more susceptible to opening capital. However, we have verified that the degree of power sharing, determining element in corporative governance, finds itself extremely related to this likelihood.
Livres sur le sujet "Financial Fraud. Corporate Governance. Agency Theory"
Hvostova, Irina, Aleksey Makarov et Aleksandr Larin. Non-financial factors in the formation of the company's financial policy : composition, structure, relationships. ru : INFRA-M Academic Publishing LLC., 2020. http://dx.doi.org/10.12737/1080130.
Texte intégralFerrarini, Guido, et Maria Cristina Ungureanu. Executive Remuneration. Sous la direction de Jeffrey N. Gordon et Wolf-Georg Ringe. Oxford University Press, 2015. http://dx.doi.org/10.1093/oxfordhb/9780198743682.013.21.
Texte intégralChapitres de livres sur le sujet "Financial Fraud. Corporate Governance. Agency Theory"
Sadek, Daing Maruak, Zakaria Abas, Khilmy Abd Rahim, Azyyati Anuar et Mas Aida Abd Rahim. « The Practices of Corporate Governance and Shariah Governance in Islamic Financial Institutions ». Dans Accounting, Finance, Sustainability, Governance & ; Fraud : Theory and Application, 131–47. Singapore : Springer Singapore, 2020. http://dx.doi.org/10.1007/978-981-15-1880-5_9.
Texte intégralJuhari, Zuria, et Corina Joseph. « The Influence of Corporate Governance Mechanisms on Financial Structure Decision ». Dans Accounting, Finance, Sustainability, Governance & ; Fraud : Theory and Application, 77–90. Singapore : Springer Singapore, 2020. http://dx.doi.org/10.1007/978-981-15-1880-5_6.
Texte intégralGurkan, Cicek. « Banks’ Interactions with Listed Non-Financial Firms as a Determinant of Corporate Governance in Banking : An Agency Theory Analysis ». Dans CSR, Sustainability, Ethics & ; Governance, 21–35. Cham : Springer International Publishing, 2018. http://dx.doi.org/10.1007/978-3-319-70007-6_2.
Texte intégralChen, Fu Hsiang, Der-Jang Chi et Jia-Yi Zhu. « Application of Random Forest, Rough Set Theory, Decision Tree and Neural Network to Detect Financial Statement Fraud – Taking Corporate Governance into Consideration ». Dans Intelligent Computing Theory, 221–34. Cham : Springer International Publishing, 2014. http://dx.doi.org/10.1007/978-3-319-09333-8_24.
Texte intégralHaron, Razali, Anwar Hasan Abdullah Othman, Naji Mansour Nomran et Maizaitulaidawati Md Husin. « Corporate Governance and Firm Performance in an Emerging Market ». Dans Handbook of Research on Accounting and Financial Studies, 208–26. IGI Global, 2020. http://dx.doi.org/10.4018/978-1-7998-2136-6.ch010.
Texte intégralBen Rejeb, Wajdi. « Empirical Evidence on Corporate Governance Impact on CSR Disclosure in Developing Economies ». Dans Corporate Social Responsibility, 878–99. IGI Global, 2019. http://dx.doi.org/10.4018/978-1-5225-6192-7.ch044.
Texte intégralMasmoudi Mardessi, Sana, et Yosra Makni Makni Fourati. « The Audit Committee as Component of Corporate Governance ». Dans Corporate Governance and Its Implications on Accounting and Finance, 188–215. IGI Global, 2021. http://dx.doi.org/10.4018/978-1-7998-4852-3.ch009.
Texte intégralFallatah, Yaser Ahmed, Abul Hassan Farooqi et Salah Al Shalhoob. « Chapter 23 A Perspective of the Shari’ah Compliant Corporate Governance of Financial Institutions in Saudi Arabia and Agency Structures ». Dans Research in Corporate and Shari’ah Governance in the Muslim World : Theory and Practice, 287–303. Emerald Publishing Limited, 2019. http://dx.doi.org/10.1108/978-1-78973-007-420191031.
Texte intégralArslan, Muhammad. « Effect of Ownership Structure on Firm Performance Evidence From Non-Financial Listed Firms ». Dans Corporate Governance and Its Implications on Accounting and Finance, 143–70. IGI Global, 2021. http://dx.doi.org/10.4018/978-1-7998-4852-3.ch007.
Texte intégralRehman, Ali. « With the Mediation of Internal Audit, Can Artificial Intelligence Eliminate and Mitigate Fraud ? » Dans Handbook of Research on the Significance of Forensic Accounting Techniques in Corporate Governance, 232–57. IGI Global, 2022. http://dx.doi.org/10.4018/978-1-7998-8754-6.ch012.
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