Fraud Pentagon for Detecting Financial Statement Fraud

Fraud Pentagon for Detecting Financial Statement Fraud

A financial statement is a result of financial reporting that describes the results of an entity’s financial performance for a specified period. Financial statements can also cause managers in an entity to commit financial reporting fraud because they want to describe an excellent financial performa...

Full description

Bibliographic Details
Main Authors: Ananda Putra Nindhita Aulia Haqq, Gideon Setyo Budiwitjaksono
Format: Article
Language:English
Published: Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi (PPPM STIE) 2020-03-01
Series:Journal of Economics, Business & Accountancy
Subjects:
fraud pentagon
financial reporting
agency theory
accrual quality
Online Access:https://journal.perbanas.ac.id/index.php/jebav/article/view/1788

Similar Items

Similar Items