The Covid-19 pandemic has had an adverse impact on the performance of companies
around the world. Therefore, many companies must try to maintain their performance …

The market bubble phenomenon has hit the capital markets, including in Indonesia. This
occurs when a company's cash flow is lower than investors' expectations. Even the literature …

Fraud is one of the behaviors that are a problem in every country, both in developing and
developed countries. This study aims to review financial statement fraud research …

The company that is synonymous with the application of science and technology is the
manufacturing industry (Krmela et al., 2022). Manufacturing companies in Indonesia have …

The phenomenon of tax fraud has rarely been highlighted in the literature. This addition was
made in order to provide a new logic, thinking that the fraud financial statement is also …

This study aims to determine the effect of financial targets, financial stability, external
pressure, effective monitoring, nature of industry, change in auditors, rationalization, change …

Abstract The 2018 Corruption Perception Index (CPI) data states that Indonesia is in 89th
position out of 180 other countries. The purpose of this study is to determine the factors of …

Objective–This study investigates the association between market competition, customer
concentration, corporate diversification, and earnings quality and the role of integrated …

Secara umum, buku ini membahas tentang tiga kajian penting tentang manajemen, yakni
manajemen laba, dampak modal inteletual atas laba perusahaan dan akuntasi forensi …

Purpose: The current study aims to shed light on the influential role of audit quality in
reducing opportunistic management methods in management. Design/Methodology …