Jul 2026· Journal of Creative Power and Ambition (JCPA)· Vol 4, pp. 359-376· 0 citations
Abstract
Fraud is a serious threat that can cause significant financial losses in various forms such as corruption, manipulation of financial reports and misuse of assets for organizations, including cooperatives. This practice can damage the integrity and trust in the company’s financial information which can result in misleading stakholders in making decisions. The purpose of this study is to analyze the role of the accounting profession’s code of ethics in preventing audit fraud in the financial statements of the 2025 rabani sharia cooperative. This research method uses a qualitative approach based on case studies with secondary data obtained from cooperative annual reports, articles. To evaluate the application of ethical code principles, such as objectivity and professionalism, relevant to fraud prevention. The results of this study show that consistent application of the acoountant’s code of ethics can prevent and minimize the risk of fraud and increase public trust in financial reports. This study provides empirical evidence regarding the importance of understanding a strong internal control system and effective management oversight in fraud prevention efforts to prevent similar cases from occurring in the future.
This study examined the effect of forensic auditing on the reduction of accounting fraud and unethical professional practices within organizations. The study adopted a descriptive cross-sectional survey design. The target population is 128,003 verified and practicing accountants in Nigeria from recognized accounting bo...
P. Agbo, Clement Adewole, Ekoja B. Ekoja et al.· Journal of Human Resources a...· 0 citations
Background: Fraud is one of the major challenges in financial reporting and organizational governance, requiring auditors to possess adequate capabilities to identify and prevent fraudulent practices. Auditors’ ability to detect fraud is influenced by several professional factors, including competence, independence, an...
Ngaijan Ngaijan, G. Chandrarin, Prihat Assih· American Journal of Economic...· 0 citations
Financial reporting fraud remains a major challenge for the public sector in Indonesia, weakening fiscal accountability and eroding public trust. Therefore, individual moral attributes and their interaction with organizational mechanisms are very important to ensure that public sector financial reports are free from fr...
Zati Rizka Fadhila, Anis Chariri, S. Handayani· WSEAS Transactions on Comput...· 0 citations
Financial statement fraud remains a serious threat because it causes large losses and is difficult to detect, especially in the pharmaceutical sub-sector, which has a history of financial reporting manipulation. This study aims to analyze the effect of competence on financial statement fraud and to examine whether mora...
Corporate fraud is an issue now it has gotten a lot worse and is very complicated. This is because companies have structures they conduct business online, and they employ some clever accounting tricks. White-collar criminals who go to court do not need the usual audit report to prove their guilt, or liability, of their...
Muhammad Zarak Khan· Journal of Global Social Tra...· 0 citations
Fraud in public institutions, especially in financial management, remains a critical issue that
undermines transparency and accountability, leading to significant financial losses and eroded
public trust. The main objective of this research was to evaluate the relationship between these
forensic accounting technique...
Inyada, Sunday Joseph· Journal of Accounting and Fi...· 0 citations
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