MARC ayrıntıları
| 000 -BAŞLIK |
|---|
| Sabit Uzunluktaki Kontrol Alanı |
10886na a2201213 4500 |
| 001 - KONTROL NUMARASI |
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| Control Dosyası |
241265 |
| 003 - KONTROL NUMARASI KİMLİĞİ |
|---|
| Kontrol Alanı |
koha_MIRAKIL |
| 005 - EN SON İŞLEM TARİHİ ve ZAMANI |
|---|
| Kontrol Alanı |
20221226090206.0 |
| 008 - SABİT UZUNLUKTAKİ VERİ ÖGELERİ - GENEL BİLGİ |
|---|
| Sabit Alan |
150824b tu 000 0 |
| 040 ## - KATALOGLAMA KAYNAĞI |
|---|
| Özgün Kataloglama Kurumu |
CY-NiCIU |
| Kataloglama Dili |
tur |
| Çeviri Kurumu |
CY-NiCIU |
| Açıklama Kuralları |
rda |
| 041 0# - DİL KODU |
|---|
| Metin ya da ses kaydının dil kodu |
eng |
| 090 ## - Yerel Tasnif No |
|---|
| tasnif no |
D 71 |
| Cutter no |
S34 2015 |
| 100 1# - KİŞİ ADI |
|---|
| Yazar Adı (Kişi adı) |
Schüler,Timm |
| 245 0# - ESER ADI BİLDİRİMİ |
|---|
| Başlık |
Avoidance and detection of financial statement fraud in non-listed enterprises |
| Sorumluluk Bildirimi |
Timm Schüler; Supervisor:Hasret Balcıoğlu |
| 260 ## - YAYIN, DAĞITIM, VB. |
|---|
| Yayın Yeri |
Nicosia |
| Yayınevi |
Cyprus International University |
| Yayın Tarihi |
2015 |
| 300 ## - FİZİKSEL TANIMLAMA |
|---|
| Sayfa, Cilt vb. |
XXVII, 255 p. |
| Diğer fiziki detaylar |
table, figure |
| Boyutları |
30.2 cm |
| Birlikteki Materyal |
CD |
| 336 ## - CONTENT TYPE |
|---|
| Source |
rdacontent |
| Content type term |
text |
| Content type code |
txt |
| 337 ## - MEDIA TYPE |
|---|
| Source |
rdamedia |
| Media type term |
unmediated |
| Media type code |
n |
| 338 ## - CARRIER TYPE |
|---|
| Source |
rdacarrier |
| Carrier type term |
volume |
| Carrier type code |
nc |
| 500 ## - GENEL NOT |
|---|
| Materials specified |
Includes CD |
| 504 ## - BİBLİYOGRAFİ NOTU |
|---|
| Bibliyografi Notu |
Includes references(245-255 p.) |
| 520 ## - ÖZET NOTU |
|---|
| Özet notu |
'ABSTRACT Given the current state of the economy and recent corporate scandals, financial statement fraud is still a top concern for enterprise executives and shareholders. In fact, the German regulations, designed to prevent and detect financial statement fraud, have exposed fraudulent practices that previously may have not been detected. No industry is immune to fraudulent financial statements and the corresponding negative publicity. The pertinent literature especially focusses on listed companies regarding the prevention and the detection methods. Nevertheless, there are other institutional corporate structures besides the listed entities with significant incentives for the commitment of financial statement fraud. Non-listed enterprises in Germany are either not or just to a limited extent subject to an institutional control environment. Considering the impact of a lacking regulatory compliance mechanism like the external audit, this would imply that nonlisted enterprises are able to provide falsified financial information to economic stakeholders in an easier way in comparison to listed companies. Currently, the attention to those corporate structures is appreciably limited. As a result, the thesis will investigate the major institutional impacts, incentives as well as prevention and detection instruments for financial statement fraud by non-listed enterprises. In order to understand the different incentives for financial statement fraud in the German institutional environment and the corresponding prevention and detection instruments in different types of non-listed enterprises a survey will be performed with German fraud experts that are confronted with financial statement fraud in everyday working life. Survey participants provide comprehensive details about financial statement fraud cases that they observed in the past. A hierarchical cluster analysis is carried out with the scientific objective to discover how similar and different the fraud schemes are to one another in terms of the surveyed red flags. Key words: Financial statement fraud, Germany, non-listed enterprises' |
| 650 00 - KONU BAŞLIĞI EK GİRİŞ - KONU TERİMİ |
|---|
| Konusal terim veya coğrafi ad |
İşletme |
| 650 00 - KONU BAŞLIĞI EK GİRİŞ - KONU TERİMİ |
|---|
| Konusal terim veya coğrafi ad |
Business administration department |
| 700 0# - EK GİRİŞ - KİŞİ ADI |
|---|
| Yazar Adı (Kişi adı) |
Supervisor:Balcıoğlu, Hasret |
| 9 (RLIN) |
1935 |
| 942 ## - EK GİRİŞ ÖGELERİ (KOHA) |
|---|
| Sınıflama Kaynağı |
Dewey Onlu Sınıflama Sistemi |
| Materyal Türü |
Thesis |
| 505 1# - İÇİNDEKİLER NOTU |
|---|
| Miscellaneous information |
1 |
| Title |
SCOPE AND OBJECTIVES |
| 505 1# - İÇİNDEKİLER NOTU |
|---|
| Miscellaneous information |
1 |
| Title |
OBJECTIVES OF THIS THESIS |
| 505 1# - İÇİNDEKİLER NOTU |
|---|
| Miscellaneous information |
2 |
| Title |
METHODOLOGY |
| 505 1# - İÇİNDEKİLER NOTU |
|---|
| Miscellaneous information |
3 |
| Title |
STRUCTURE OF THE THESIS |
| 505 1# - İÇİNDEKİLER NOTU |
|---|
| Miscellaneous information |
5 |
| Title |
BASIC PRINCIPLES OF FINANCIAL STATEMENT FRAUD |
| 505 1# - İÇİNDEKİLER NOTU |
|---|
| Miscellaneous information |
5 |
| Title |
FUNDAMENTALS OF FINANCIAL STATEMENT FRAUD |
| 505 1# - İÇİNDEKİLER NOTU |
|---|
| Miscellaneous information |
5 |
| Title |
Definition of Financial Statements Fraud |
| 505 1# - İÇİNDEKİLER NOTU |
|---|
| Miscellaneous information |
7 |
| Title |
Consequences of Financial Statement Fraud for Affected Companies |
| 505 1# - İÇİNDEKİLER NOTU |
|---|
| Miscellaneous information |
10 |
| Title |
Systematization of the Fraud -Risk |
| 505 1# - İÇİNDEKİLER NOTU |
|---|
| Miscellaneous information |
13 |
| Title |
FUNDAMENTALS AND ECONOMIC RELEVANCE OF NON-LISTED ENTERPRISES |
| 505 1# - İÇİNDEKİLER NOTU |
|---|
| Miscellaneous information |
16 |
| Title |
INSTITUTIONAL ENVIRONMENT OF NON-LISTED ENTERPRISES IN GERMANY |
| 505 1# - İÇİNDEKİLER NOTU |
|---|
| Miscellaneous information |
16 |
| Title |
GENERAL INSTITUTIONAL FACTORS IN GERMANY |
| 505 1# - İÇİNDEKİLER NOTU |
|---|
| Miscellaneous information |
19 |
| Title |
ECONOMIC AND POLITICAL ENVIRONMENT |
| 505 1# - İÇİNDEKİLER NOTU |
|---|
| Miscellaneous information |
20 |
| Title |
LEGAL ENVIRONMENT |
| 505 1# - İÇİNDEKİLER NOTU |
|---|
| Miscellaneous information |
25 |
| Title |
CONTROL ENVIRONMENT OF NON-LISTED ENTERPRISES IN GERMANY |
| 505 1# - İÇİNDEKİLER NOTU |
|---|
| Miscellaneous information |
25 |
| Title |
RESPONSIBILITY OF THE MANAGEMENT |
| 505 1# - İÇİNDEKİLER NOTU |
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| Miscellaneous information |
25 |
| Title |
General responsibility of the Management |
| 505 1# - İÇİNDEKİLER NOTU |
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| Miscellaneous information |
26 |
| Title |
Prevention of Financial Statement Fraud by Corporate Compliance |
| 505 1# - İÇİNDEKİLER NOTU |
|---|
| Miscellaneous information |
31 |
| Title |
CORPORATE CODE OF CONDUCTS |
| 505 1# - İÇİNDEKİLER NOTU |
|---|
| Miscellaneous information |
37 |
| Title |
DETECTION OF FINANCIAL STATEMENT FRAUD BY INTERNAL CONTROL INSTITUTIONS |
| 505 1# - İÇİNDEKİLER NOTU |
|---|
| Miscellaneous information |
41 |
| Title |
RESPONSIBILITIES OF FINANCIAL STATEMENT AUDITORS |
| 505 1# - İÇİNDEKİLER NOTU |
|---|
| Miscellaneous information |
48 |
| Title |
STATEMENT OF THE EMPIRICAL RESEARCH |
| 505 1# - İÇİNDEKİLER NOTU |
|---|
| Miscellaneous information |
48 |
| Title |
FINANCIAL STATEMENT FRAUD RISK ASSESSMENT WITH DECISION SUPPORT |
| 505 1# - İÇİNDEKİLER NOTU |
|---|
| Miscellaneous information |
48 |
| Title |
Pincus (1989): Comparison between risk assessment of financial statement Fraud with and without decision support |
| 505 1# - İÇİNDEKİLER NOTU |
|---|
| Miscellaneous information |
49 |
| Title |
Boatsma/Moeckel/Pei (1997): Study concerning the influence of the consequences of a decision on the use of computer-aided decision support |
| 505 1# - İÇİNDEKİLER NOTU |
|---|
| Miscellaneous information |
50 |
| Title |
Eining/Jones/Loebbecke (1997): Comparison between different systems for risk assessment of Financial statement fraud |
| 505 1# - İÇİNDEKİLER NOTU |
|---|
| Miscellaneous information |
51 |
| Title |
RELEVANCE OF FRAUD TRIANGLE FOR FINANCIAL STATEMENT FRAUD RISK ASSESSMENT |
| 505 1# - İÇİNDEKİLER NOTU |
|---|
| Miscellaneous information |
51 |
| Title |
Heimann-Hoffman/Morgan/Patton (1996): Relative weighting of red flags in assessment of Financial statement Frauds |
| 505 1# - İÇİNDEKİLER NOTU |
|---|
| Miscellaneous information |
51 |
| Title |
Wilks/Zimbelman (2004): Application of the Fraud Triangle in practice |
| 505 1# - İÇİNDEKİLER NOTU |
|---|
| Miscellaneous information |
53 |
| Title |
ALTERNATIVES OF RED FLAG FRAUD RISK ASSESSMENT |
| 505 1# - İÇİNDEKİLER NOTU |
|---|
| Miscellaneous information |
53 |
| Title |
Gillets/Uddin (2005): "Reasoned action model " for risk assessment of Financial statement fraud |
| 505 1# - İÇİNDEKİLER NOTU |
|---|
| Miscellaneous information |
54 |
| Title |
STUDIES ON THE IDENTIFICATION OF RED FLAGS FOR RISK ASSESSMENT OF FINANCIAL STATEMENT |
| 505 1# - İÇİNDEKİLER NOTU |
|---|
| Miscellaneous information |
54 |
| Title |
Romney/Albrecht/ Cherrington (1980): Risk Factors of the three variables attitude/ rationalization, opportunities and incentive on the basis of a field investigation |
| 505 1# - İÇİNDEKİLER NOTU |
|---|
| Miscellaneous information |
54 |
| Title |
Albrecht/Romney (1986) : Verification of identified red flags of the study of Romney/Albrecht/Cherrington (1980) |
| 505 1# - İÇİNDEKİLER NOTU |
|---|
| Miscellaneous information |
55 |
| Title |
Loebbecke/Willingham (1988): Examination how often the red flags of SAS No.53, a previous version of SAS No.99 (redrafted), occurred in 71 cases of financial fraud obtained from the SEC's AAERs from 1960 to 1980 |
| 505 1# - İÇİNDEKİLER NOTU |
|---|
| Miscellaneous information |
56 |
| Title |
Loebbecke/Eining/Willigham (1989): Survey among partners of an audit firm to gather general experience concerning major financial statement fraud and the presence of the red flags |
| 505 1# - İÇİNDEKİLER NOTU |
|---|
| Miscellaneous information |
57 |
| Title |
Campbell/Parker (1992): Identification of 415 AAERs published by the SEC From 1972 to 1989 due to financial statement fraud |
| 505 1# - İÇİNDEKİLER NOTU |
|---|
| Miscellaneous information |
57 |
| Title |
Hackenbrack (1993): Situation based increased risk of financial statement fraud |
| 505 1# - İÇİNDEKİLER NOTU |
|---|
| Miscellaneous information |
58 |
| Title |
Dechow/Sloan/Sweeney (1996): Examination of AAERs in order to identify red flags |
| 505 1# - İÇİNDEKİLER NOTU |
|---|
| Miscellaneous information |
59 |
| Title |
Weisenborn/Norris (1997): Analysis whether the 87 red flags from the study by Alberecht/ Romney (1986) could be observed in cases of financial statement fraud |
| 505 1# - İÇİNDEKİLER NOTU |
|---|
| Miscellaneous information |
59 |
| Title |
Beasley/Carcello/Hermanson/Lapides (2000): Examination of factors from the field of corporate governance are adequate tools to assess the risk of financial statement fraud |
| 505 1# - İÇİNDEKİLER NOTU |
|---|
| Miscellaneous information |
60 |
| Title |
Majid/Gul/Tsui (2001): Applicability of Loebbecke/Eining/Willingham (1989) red flags in Hong Kong |
| 505 1# - İÇİNDEKİLER NOTU |
|---|
| Miscellaneous information |
61 |
| Title |
Terlinde (2005):Avoidance and detection of financial statement fraud in German public auditor practice |
| 505 1# - İÇİNDEKİLER NOTU |
|---|
| Miscellaneous information |
62 |
| Title |
Moyes/Lin/Landry (2006/2005): Suitability of the red flags listed in SAS No. 99 for risk assessment of Financial statement fraud |
| 505 1# - İÇİNDEKİLER NOTU |
|---|
| Miscellaneous information |
63 |
| Title |
Brazel/Jones /Zimbelman (2006): Non-Financial measurements for financial statement fraud detection |
| 505 1# - İÇİNDEKİLER NOTU |
|---|
| Miscellaneous information |
63 |
| Title |
Hernández/Groot (2007): Examination of attitudes of corporate managers causing auditors to assess the risk of financial statement fraud as high |
| 505 1# - İÇİNDEKİLER NOTU |
|---|
| Miscellaneous information |
64 |
| Title |
STUDIES ON THE CREATION OF MODELS/DECISION SUPPORT FOR RISK ASSESSMENT OF FINANCIAL STATEMENT FRAUD |
| 505 1# - İÇİNDEKİLER NOTU |
|---|
| Miscellaneous information |
64 |
| Title |
Bell/Szykowny/Willingham (1991): Logit model for risk assessment of Financial statement of Financial statement fraud |
| 505 1# - İÇİNDEKİLER NOTU |
|---|
| Miscellaneous information |
65 |
| Title |
Persons(1995): Logit model for risk assessment of Financial statement of Financial statement fraud |
| 505 1# - İÇİNDEKİLER NOTU |
|---|
| Miscellaneous information |
66 |
| Title |
Fanning/Cogger/Srivastava (1995): Artificial Neural Networks (ANNs) for risk assessment of financial statement fraud |
| 505 1# - İÇİNDEKİLER NOTU |
|---|
| Miscellaneous information |
67 |
| Title |
Hansen/Mc Donald/Messier/Bell (1996): "Generalized qualitative response model" for risk assessment of Financial |
| 505 1# - İÇİNDEKİLER NOTU |
|---|
| Miscellaneous information |
68 |
| Title |
Green/Choi (1997): ANN for risk assessment of financial statement fraud concerning revenue and accounts receivable |
| 505 1# - İÇİNDEKİLER NOTU |
|---|
| Miscellaneous information |
69 |
| Title |
Beneish (1997): Probit model to differentiate between aggressive accruers and GAAAP violators |
| 505 1# - İÇİNDEKİLER NOTU |
|---|
| Miscellaneous information |
70 |
| Title |
Deshmukh/Talluru (1998): " Rule-based fuzzy reasoning system" (rule-based fuzzy decision support) for risk assessment of financial statement fraud |
| 505 1# - İÇİNDEKİLER NOTU |
|---|
| Miscellaneous information |
70 |
| Title |
Summers/Sweeney (1998): Logit model for the risk assessment of financial statement fraud based on insider trading information and financial ratios |
| 505 1# - İÇİNDEKİLER NOTU |
|---|
| Miscellaneous information |
71 |
| Title |
Fanning/Cogger (1998):Several classical and modern mathematical models for risk assessment of financial statement fraud |
| 505 1# - İÇİNDEKİLER NOTU |
|---|
| Miscellaneous information |
72 |
| Title |
Lee/Ingram/Howard(1999): Logit model for risk assessment of Financial statements fraud |
| 505 1# - İÇİNDEKİLER NOTU |
|---|
| Miscellaneous information |
74 |
| Title |
Bell/Carcello (2000): Logit model for risk assessment of financial statement fraud |
| 505 1# - İÇİNDEKİLER NOTU |
|---|
| Miscellaneous information |
74 |
| Title |
Apostolou/Hassell/Webber (2000): Decision model for risk assessment of financial statement frauds |
| 505 1# - İÇİNDEKİLER NOTU |
|---|
| Miscellaneous information |
75 |
| Title |
Apostolou/Hassell/Webber (20001): Advanced decision model for risk assessment of financial statement fraud |
| 505 1# - İÇİNDEKİLER NOTU |
|---|
| Miscellaneous information |
76 |
| Title |
Spathis/Doumpos/Zopounidis (2002): "Multi Criteria Decision Aid" Model for risk assessment of financial statement fraud |
| 505 1# - İÇİNDEKİLER NOTU |
|---|
| Miscellaneous information |
77 |
| Title |
Lin/Hwang/Becker (2003 ): Fuzzy Neural Network (FNN) for risk assessment of financial statement fraud |
| 505 1# - İÇİNDEKİLER NOTU |
|---|
| Miscellaneous information |
78 |
| Title |
Kaminski/Wetzel/Guan (2004): Discriminant function for risk assessment of financial statement fraud |
| 505 1# - İÇİNDEKİLER NOTU |
|---|
| Miscellaneous information |
80 |
| Title |
COMPOSITION AND ACCOMPLISHMENT OF THE EMPIRICAL STUDY IN GERMANY REGARDING FIANCIAL STATEMENT FRAUD IN NON-LISTED ENTERPRISES |
| 505 1# - İÇİNDEKİLER NOTU |
|---|
| Miscellaneous information |
80 |
| Title |
REPRESENTATIVE OF THE SURVEY |
| 505 1# - İÇİNDEKİLER NOTU |
|---|
| Miscellaneous information |
81 |
| Title |
ABOUT THE REPORTING PERSON |
| 505 1# - İÇİNDEKİLER NOTU |
|---|
| Miscellaneous information |
87 |
| Title |
GENERAL EXPERIENCED WITH FINANCIAL STATEMENT FRAUD IN NON-LISTED ENTERPRISES |
| 505 1# - İÇİNDEKİLER NOTU |
|---|
| Miscellaneous information |
93 |
| Title |
DETAILS ABOUT INDIVIDUAL FINANCIAL FRAUD CASES |
| 505 1# - İÇİNDEKİLER NOTU |
|---|
| Miscellaneous information |
110 |
| Title |
RED FLAGS IDENTIFIED IN FINANCIAL STATEMENT FRAUD CASES |
| 505 1# - İÇİNDEKİLER NOTU |
|---|
| Miscellaneous information |
116 |
| Title |
DETAILS RESEARCH QUESTIONS AND PROPOSITIONS |
| 505 1# - İÇİNDEKİLER NOTU |
|---|
| Miscellaneous information |
197 |
| Title |
CLUSTER ANALYSIS |
| 505 1# - İÇİNDEKİLER NOTU |
|---|
| Miscellaneous information |
197 |
| Title |
FINANCIAL STATEMENT FRAUD SCHEMES CLUSTERED |
| 505 1# - İÇİNDEKİLER NOTU |
|---|
| Miscellaneous information |
236 |
| Title |
RESULTS OF THE EMPIRICAL STUDY |
| 505 1# - İÇİNDEKİLER NOTU |
|---|
| Miscellaneous information |
242 |
| Title |
LIMITATION OF THE STUDY AND FUTURE AREAS OF RESEARCH |
| 505 1# - İÇİNDEKİLER NOTU |
|---|
| Miscellaneous information |
243 |
| Title |
COMPARISON OF THE RESULTS WITH INTERNATIONAL RESEARCH STUDIES |
| 505 1# - İÇİNDEKİLER NOTU |
|---|
| Miscellaneous information |
245 |
| Title |
REFERENCES |