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All Journal Jurnal Cita Hukum
Nguyen, Trinh Huu
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Religion Humanities Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Corporate Governance's Role In Combating Earnings Manipulation: Leveraging Cyber Laws, Forensic Accounting, And Emerging Technologies For Prevention And Early Detection Nguyen, Trinh Huu
Jurnal Cita Hukum Vol 13, No 1 (2025): In Press
Publisher : Fakultas Syariah dan Hukum, UIN Syarif Hidayatullah Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15408/jch.v13i1.44613

Abstract

This paper aims to examine the impact of Corporate Governance on Earnings Manipulation, with Cyber Laws, Forensic Accounting Practices, and Emerging Technologies serving as moderating factors. This study, utilizing data from 400 high-tech industry professionals in China, validates the overall research hypothesis through PLS-SEM, demonstrating that strict governance procedures effectively mitigate earnings manipulation. Cyber laws and emerging technologies enhance financial regulation by augmenting oversight and reducing the potential for manipulation, while forensic accounting provides supplementary techniques for fraud detection and compliance. The study advocates for the integration of regulatory and compliance mechanisms, technology, and forensic processes into organizational compliance systems to improve accountability and transparency in financial reporting. Thus, the policy options may include strengthening cybersecurity regulations, advancing technological capabilities, and incorporating forensic accounting into the organizational management framework.
Corporate Governance's Role In Combating Earnings Manipulation: Leveraging Cyber Laws, Forensic Accounting, And Emerging Technologies For Prevention And Early Detection Nguyen, Trinh Huu
Jurnal Cita Hukum Vol. 13 No. 1 (2025): Spring Edition
Publisher : Fakultas Syariah dan Hukum, UIN Syarif Hidayatullah Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15408/jch.v13i1.44613

Abstract

This paper aims to examine the impact of Corporate Governance on Earnings Manipulation, with Cyber Laws, Forensic Accounting Practices, and Emerging Technologies serving as moderating factors. This study, utilizing data from 400 high-tech industry professionals in China, validates the overall research hypothesis through PLS-SEM, demonstrating that strict governance procedures effectively mitigate earnings manipulation. Cyber laws and emerging technologies enhance financial regulation by augmenting oversight and reducing the potential for manipulation, while forensic accounting provides supplementary techniques for fraud detection and compliance. The study advocates for the integration of regulatory and compliance mechanisms, technology, and forensic processes into organizational compliance systems to improve accountability and transparency in financial reporting. Thus, the policy options may include strengthening cybersecurity regulations, advancing technological capabilities, and incorporating forensic accounting into the organizational management framework.
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