Fraudulent Financial Statement: Evidence from Statement on Auditing Standard No. 99
The goals of this study are to empirically identify fraud risk factors and construct a model to predict the likelihood of financial statement frauds based on SAS No. 99. Employing logistic regression on 143 firms, this research finds that fraud risk factor proxies for Pressure—net profit/total asse...
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| Format: | Article |
| Language: | English |
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Universitas Gadjah Mada
2009-01-01
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| Series: | Gadjah Mada International Journal of Business |
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| Online Access: | https://jurnal.ugm.ac.id/gamaijb/article/view/5539 |