Identifying Key Risk Factors of Financial Misreporting: Insights from Financial Statement Users
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Abstract
This study aims to explore the risk factors that lead to financial misreporting and to identify the demographic factors that impact these risks. Data were collected through questionnaires from 138 financial statement users. The statistical analysis employs both descriptive and inferential statistics to present the survey results, highlighting the factors that respondents considered crucial in influencing financial misreporting. Additionally, the study tested hypotheses regarding the influence of demographic factors on the risk factors leading to financial misreporting.
The study found that the most influential factors in financial misreporting are the integrity and ethics of management, pressure from senior management to report high profits, auditors’ access to sufficient information, and the audit committee's failure to take corrective actions. Furthermore, the study indicates that the age and education level of respondents affect their perception of the risks associated with financial misreporting. This study helps organizations prevent and manage risks more effectively, thereby reducing the likelihood of financial misreporting and increasing transparency in financial reporting.
Article Details
เนื้อหาและข้อมูลในบทความที่ลงตีพิมพ์ในวารสารสภาวิชาชีพบัญชี ถือเป็นข้อคิดเห็นและความรับผิดชอบของผู้เขียนบทความโดยตรงซึ่งกองบรรณาธิการวารสารไม่จำเป็นต้องเห็นด้วยหรือร่วมรับผิดชอบใด ๆ
บทความ ข้อมูล เนื้อหา รูปภาพ ฯลฯ ที่ได้รับการตีพิมพ์ในวารสารสภาวิชาชีพบัญชี ถือเป็นลิขสิทธิ์ของวารสารสภาวิชาชีพบัญชี หากบุคคลหรือหน่วยงานใดต้องการนำข้อมูลทั้งหมดหรือบางส่วนไปเผยแพร่ต่อหรือเพื่อกระทำการใดๆ จะต้องได้รับอนุญาตเป็นลายลักษณ์อักษรจากวารสารสภาวิชาชีพบัญชี ก่อนเท่านั้น
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