The determinants of accounting fraud tendency

This study aims to retest the effect of internal control effectiveness, compensation system suitability, and information asymmetry, adherence to accounting rules, and management morality on accounting fraud tendency. This study uses agency theory and fraud triangle as a grand theory. This study was...

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Bibliographic Details
Main Authors: Predita Arie Ayu Putri, Soni Agus Irwandi
Format: Article
Language:English
Published: STIE Perbanas Surabaya 2016-01-01
Series:Indonesian Accounting Review
Subjects:
Online Access:https://journal.perbanas.ac.id/index.php/tiar/article/view/857