Fraud diamond analysis in detecting financial statement fraud
This study aimed to analyze the factors used to detect financial statement fraud from a fraud diamond perspective. It tried to find out the effect of pressure proxied by financial targets, opportunity proxied by ineffective monitoring, rationalization proxied by change in auditors, and capability pr...
| Main Author: | |
|---|---|
| Format: | Article |
| Language: | English |
| Published: |
STIE Perbanas Surabaya
2019-08-01
|
| Series: | Indonesian Accounting Review |
| Subjects: | |
| Online Access: | https://journal.perbanas.ac.id/index.php/tiar/article/view/1632 |