Fraudulent Financial Reporting Indications In Banking Before And During The COVID-19 Pandemic
This study analyses indications of banking fraudulent financial reporting (FFR) before and during COVID-19. FFR indications are seen using the fraud pentagon theory through pressure (liquidity), opportunity (effective monitoring), rationalization (external auditor quality), competence (managerial ab...
| Main Authors: | , |
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| Format: | Article |
| Language: | English |
| Published: |
Universitas Tarumanagara
2023-09-01
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| Series: | Jurnal Akuntansi |
| Subjects: | |
| Online Access: | http://ecojoin.org/index.php/EJA/article/view/1701 |