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Displaying 10 articles of 258 total result(s).

Original Article

Impact Of The Compliance-Control System On Provision Of Financial Security

O.S. Aksinina
,
O.A. Naumova
,
M.A. Tyugin

Keywords: Compliance-control, financial security, financial threats, monitoring the financial threats, economic subject.

Article no: 103

Pages 1032-1041

Doi: 10.15405/epsbs.2019.03.103

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Original Article

Application Of Selected Creative Accounting Techniques To Detect Fraud In Financial Statements

Monika Poradova
,
Lucia Michlakova

Keywords: Creative accounting, Beneish model, Kanapickiene – Grundiene model, financial statements, fraud

Article no: 17

Pages 166-173

Doi: 10.15405/epsbs.2021.12.04.17

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Original Article

A New Integrated Reporting’S 6-Capitals Scoring Index Towards Firm Financial Performance

Dayana Mastura Baharudin
,
Maran Marimuthu
,
Quah Wen Jie

Keywords: Bursa Malaysia, Financial International Integrated Reporting Council (IIRC), Integrated Report (IR), Malaysian oil and gas industry, public listed companies (PLCs), woman board of directors.

Article no: 12

Pages 136-151

Doi: 10.15405/epsbs.2020.10.12

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Original Article

“Anti-Viral” Digitilization Of Financial Flows In Agribusiness: Opportunities And Challenges

Nikolai I. Kulikov
,
Maria A. Kulikova
,
Vasilii L. Parkhomenko
,
Aleksandr P. Syrbu

Keywords: Agribusiness, digitalization, financial flows, financial support

Article no: 57

Pages 442-451

Doi: 10.15405/epsbs.2022.02.57

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Original Article

Professional Skepticism and Self-Efficacy on the Detection of Financial Statements Fraud

Novy Silvia Dewi
ORCiD ,
Sharifah Nazatul Faiza
ORCiD ,
Daniel Lumban Tobing
,
Jamaliah Said
ORCiD ,
Lufti Julian

Keywords: Auditor, Detection of Financial Statement Fraud, Professional Skepticism, Self-Efficacy

Article no: 29

Pages 357-368

Doi: 10.15405/epsbs.2023.11.29

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