Indonesia’s Accounting Fraud Practices: A Literature Study

This study aims to review a number of theoretical frameworks regarding the reasons why someone commits fraud by involving the fraud triangle theory, the fraud diamond theory, the fraud pentagon theory, and the fraud hexagon theory. This research is a qualitative research with a literature study appr...

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Bibliographic Details
Main Authors: Rizka Indah Permata Sari Selian, Zalfa Shafira Qatrunnada
Format: Article
Language:English
Published: STIE Perbanas Surabaya 2023-12-01
Series:Indonesian Accounting Review
Subjects:
Online Access:https://journal.perbanas.ac.id/index.php/tiar/article/view/3403