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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...

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Main Author: Maulidi, Ach
Format: Conference or Workshop Item
Language:English
Published: 2016
Subjects:
HF5601 Accounting
Online Access:http://repo.uum.edu.my/20811/1/ICAS%202016%20324-331.pdf
http://repo.uum.edu.my/20811/
http://icas.my/index.php/proceedings/208-dealing-with-fraudulent-financial-statement-in-business-organizations-through-whistleblowing-system-and-staff-awareness-of-fraud
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id my.uum.repo.20811
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spelling my.uum.repo.208112017-02-01T02:49:08Z http://repo.uum.edu.my/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 http://repo.uum.edu.my/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
institution Universiti Utara Malaysia
building UUM Library
collection Institutional Repository
continent Asia
country Malaysia
content_provider Universiti Utara Malaysia
content_source UUM Institutionali Repository
url_provider http://repo.uum.edu.my/
language English
topic HF5601 Accounting
spellingShingle HF5601 Accounting
Maulidi, Ach
Dealing with fraudulent financial statement in business organizations through whistleblowing system and staff awareness of fraud
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.
format Conference or Workshop Item
author Maulidi, Ach
author_facet Maulidi, Ach
author_sort Maulidi, Ach
title 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_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_sort dealing with fraudulent financial statement in business organizations through whistleblowing system and staff awareness of fraud
publishDate 2016
url http://repo.uum.edu.my/20811/1/ICAS%202016%20324-331.pdf
http://repo.uum.edu.my/20811/
http://icas.my/index.php/proceedings/208-dealing-with-fraudulent-financial-statement-in-business-organizations-through-whistleblowing-system-and-staff-awareness-of-fraud
_version_ 1644283063924948992
score 13.211869

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