Detecting Financial Fraud Following The Covid 19 Pandemic: Role of The Board of Directors
Journal Title: Journal of Economics, Finance and Management Studies - Year 2022, Vol 5, Issue 01
Abstract
Today, the era of COVID 19 has exacerbated the problem of financial fraud. Indeed, many companies are migrating to remote virtual working environments, where fraudsters can find new ways to bypass existing controls, especially those that are important for the preparation of annual financial statements. Thus, this new economic environment can weaken internal controls and increase the risk of fraud. The aim of this paper to identify the effect of the COVID 19 pandemic on the aggravation of the problem of financial fraud and to emphasize the role of the board of directors in detecting financial fraud.
Authors and Affiliations
Zgarni Amina
Keywords
Related Articles
- EP ID EP706885
- DOI 10.47191/jefms/v5-i1-17
- Views 89
- Downloads 0
The Impact of Virtual Reality Technology Characteristics on Purchase Intention in Luxury Fashion amidst Millennials in Thailand
Using virtual reality (VR) technologies has allowed bridging the gap between brand engagement and consumer experiences. Commonly, the factors that has a significant impact on consumer engagement tend to include autonomy,...
The Influence of Financial Literacy, Perception of Capital Capability, Return Expectation and Family Environment on the Intention to Invest in Shares of Students in the Capital Market
One of the most popular financial products among Indonesians, according to a survey by the Financial Services Authority (OJK), is capital market investment. The number of investors in the capital market has increased yea...
Impact of Religiosity on Purchase of Beauty Products in Pakistan
Religion is an integral component of Pakistani culture with a growing impact that cannot be belittled by advertisers. The purpose of this study is to understand the dominant purchase element and its impact over customer...
The Role of Business Lending in Gdp Growth
This study was conducted using regression analysis of changes in the value of GDP per capita as a result of the influence of domestic lending to the private sector (as a percentage of GDP) and the share of entrepreneursh...
Balancing Funds, Investment, Length of Schooling, Unemployment Rate and Income Inequality in Indonesia
The goal of a country's economic development is an equal distribution of income. This study aimed to analyze the direct and indirect effects of balancing funds, domestic investment (PMDN), foreign investment (PMLN), the...