Kecurangan laporan keuangan merupakan perilaku oportunistik agen yang menyesatkan
prinsipal akibat adanya asimetri informasi. Prinsipal memanfaatkan tata kelola perusahaan …

Purpose The purpose of this study is to examine the impact of corporate governance (CG)
on the shareholding level of retail investors in Indian listed firms. Design/methodology …

This study examines the relationship between board characteristics and the likelihood of
fraud in financial statements in the Saudi stock exchange as one of the emerging markets …

This study aims to identify and analyze literature related to financial statement fraud in
Indonesia and Malaysia. The method used in this study is the Systematic Literature Review …

This chapter investigates the 1Malaysia Development Berhad (1MDB) controversy by
analyzing the system of financial misreporting that allowed for the large misuse of funds and …

It is vital to examine the performance of listed companies, especially the tourism sector that
was believed to be highly impacted during the Covid-19 pandemic. What more if the …

This research introduces a rule-based decision-making model to investigate corporate
governance, which has garnered increasing attention within financial markets. However, the …

Objective: The purpose of this study was to determine the effect of stimulus, capability,
collusion, opportunity, rationalization, and ego on financial statement fraud moderated by …

The prevention and mitigation of financial statement fraud have emerged as a critical
concern that demands attention in order to enhance governmental performance …

Financial reporting fraud occurs when someone misunderstands the financial condition of a
company deliberately or not. One of the causes of financial statement fraud is poor …