Dealing with fraudulent financial statement in business organizations through whistleblowing system and staff awareness of fraud
The main aim of this study is to deal with fraudulent financial statement in business organizations.This study suggests that whistle blowing system and staff awareness of fraud empirically can minimize and mitigate financial statement fraudulently reported.Apart from that, this study also finds seve...
| 第一著者: | |
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| フォーマット: | Conference or Workshop Item |
| 言語: | English |
| 出版事項: |
2016
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| 主題: | |
| オンライン･アクセス: | https://repo.uum.edu.my/id/eprint/20811/1/ICAS%202016%20324-331.pdf |
| _version_ | 1825804441946685440 |
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| author | Maulidi, Ach |
| author_facet | Maulidi, Ach |
| author_sort | Maulidi, Ach |
| collection | UUM |
| description | The main aim of this study is to deal with fraudulent financial statement in business organizations.This study suggests that whistle blowing system and staff awareness of fraud empirically can minimize and mitigate financial statement fraudulently reported.Apart from that, this study also finds several aspects that can help firms to establish effective whistle blowing system and effective reporting mechanisms that might encourage an individual to report malpractice or wrongdoing occurring in the firm. In other words, based on this study, the most effective factors that can run whistle blowing system effectively are proactive safety/protection program, easy accessibility of exposure for employees, followed up whistle blower's reports or complaints, and financial incentives (reward) program, and, this study also confirms that online forms constitute the most effective reporting mechanism to blow misstatement whether caused by fraud or error. |
| first_indexed | 2024-07-04T06:14:34Z |
| format | Conference or Workshop Item |
| id | uum-20811 |
| institution | Universiti Utara Malaysia |
| language | English |
| last_indexed | 2024-07-04T06:14:34Z |
| publishDate | 2016 |
| record_format | eprints |
| spelling | uum-208112017-02-01T02:49:08Z https://repo.uum.edu.my/id/eprint/20811/ Dealing with fraudulent financial statement in business organizations through whistleblowing system and staff awareness of fraud Maulidi, Ach HF5601 Accounting The main aim of this study is to deal with fraudulent financial statement in business organizations.This study suggests that whistle blowing system and staff awareness of fraud empirically can minimize and mitigate financial statement fraudulently reported.Apart from that, this study also finds several aspects that can help firms to establish effective whistle blowing system and effective reporting mechanisms that might encourage an individual to report malpractice or wrongdoing occurring in the firm. In other words, based on this study, the most effective factors that can run whistle blowing system effectively are proactive safety/protection program, easy accessibility of exposure for employees, followed up whistle blower's reports or complaints, and financial incentives (reward) program, and, this study also confirms that online forms constitute the most effective reporting mechanism to blow misstatement whether caused by fraud or error. 2016-08-15 Conference or Workshop Item PeerReviewed application/pdf en https://repo.uum.edu.my/id/eprint/20811/1/ICAS%202016%20324-331.pdf Maulidi, Ach (2016) Dealing with fraudulent financial statement in business organizations through whistleblowing system and staff awareness of fraud. In: International Conference on Accounting Studies (ICAS) 2016, 15-18 August 2016, Langkawi, Kedah, Malaysia. http://icas.my/index.php/proceedings/208-dealing-with-fraudulent-financial-statement-in-business-organizations-through-whistleblowing-system-and-staff-awareness-of-fraud |
| spellingShingle | HF5601 Accounting Maulidi, Ach Dealing with fraudulent financial statement in business organizations through whistleblowing system and staff awareness of fraud |
| title | Dealing with fraudulent financial statement in business organizations through whistleblowing system and staff awareness of fraud |
| title_full | Dealing with fraudulent financial statement in business organizations through whistleblowing system and staff awareness of fraud |
| title_fullStr | Dealing with fraudulent financial statement in business organizations through whistleblowing system and staff awareness of fraud |
| title_full_unstemmed | Dealing with fraudulent financial statement in business organizations through whistleblowing system and staff awareness of fraud |
| title_short | Dealing with fraudulent financial statement in business organizations through whistleblowing system and staff awareness of fraud |
| title_sort | dealing with fraudulent financial statement in business organizations through whistleblowing system and staff awareness of fraud |
| topic | HF5601 Accounting |
| url | https://repo.uum.edu.my/id/eprint/20811/1/ICAS%202016%20324-331.pdf |
| work_keys_str_mv | AT maulidiach dealingwithfraudulentfinancialstatementinbusinessorganizationsthroughwhistleblowingsystemandstaffawarenessoffraud |