The effect of social and intellectual capital on fraud and money laundering in Iraq

M Salehi, H Ali Mohammed Al-Msafir… - Journal of Money …, 2023 - emerald.com
Purpose This study aims to assess the relationship between intellectual and social capital
and financial statement fraud and money laundering of Iraqi firms before and after the …

The Role Of Psychological Capital Mediation On The Influence Of Auditor Experience On Audit Dysfunctional Behavior

N Aprilla, RT Septianita - Jurnal Akuntansi, 2024 - ejournal.unib.ac.id
This study aims to provide evidence of the effect of auditor experience on psychological
capital, provide evidence of the effect of psychological capital on dysfunctional audit …

Strategies to Mitigate Financial Fraud Through Intellectual Capital Management

S Kar, S Dasgupta - Journal of Policy Options, 2024 - resdojournals.com
This research aims to examine the impact of intellectual capital on financial statement fraud,
both directly and indirectly through the mediating role of financial distress. Intellectual …

[PDF][PDF] The Role of Financial Distress in Mediating the Effect of Intellectual Capital on Financial Statement Fraud

BR Musaif, I Ghozali - American International Journal of Business …, 2022 - aijbm.com
This research aims to study the effect of intellectual capital on financial statement
frauddirectly and mediated by financial distress. The population of this study is banking …

The Relationship between Management Entrenchment and Audit Opinion Shopping

A Lotfi - Iranian Journal of Accounting, Auditing and Finance, 2021 - ijaaf.um.ac.ir
The present study aims to assess the relationship between management entrenchment and
audit opinion shopping in listed firms on the Tehran Stock Exchange. In other words, this …