Women on board of directors (WOBD) should contribute to a sustainable strategic
management with regard to the increased stakeholder demand on social and environmental …

Penelitian ini bertujuan untuk menganalisis pengaruh tekanan, kesempatan, rasionalisasi,
kemampuan, dan arogansi baik secara simultan maupun parsial terhadap kecurangan …

This paper aims to analyze the determinant factors of Vousinas SCCORE model
asrenowned as Fraud Hexagon against the Fraudulent Financial Report (FFR) which …

Related to fraudulent financial statements by PT. Kimia Farma, Indosat, and others, this
research looked at fraud committed by companies. The purpose of this research was to …

This paper discusses issues concerning audit committee characteristics that lead to the
occurrence of financial restatements in Malaysian public listed companies (PLCs). The audit …

The purpose of this study was to establish the effect of audit committee characteristics on
quality of financial reporting in non-commercial state corporations in Kenya. Specifically, the …

The purpose of this study is to examine the relationships between audit committee
characteristics (independent audit committee, audit committee's financial expertise, audit …

The COVID-19 pandemic had a wide-ranging impact, resulting in a global recession due to
weakened purchasing power. This circumstance necessitates business organizations …

This study aims to obtain empirical evidence of the influence of the six elements of fraud
hexagon theory on potential financial statement fraud by involving the audit committee which …

The objective of this research is to obtain empirical evidence of the influence of factors that
can affect fraudulent financial reporting. Those factors are financial targets, financial stability …