Purpose The purpose of this paper is to understand if forensic accounting techniques and
tools could contribute to the deterrence of fraud in financial statements, considering the …

Over the past two decades, the world has witnessed some of the worst corporate accounting
fraud incidents, starting with notable cases like Enron and Arthur Andersen in 2001, and …

Purpose This study aims to objectively synthesize the volume of accounting literature on
financial statement fraud (FSF) using a systematic literature review research method …

This study aims to provide an overview of the effects of risk management and the
implementation of good corporate governance (GCG), and the effectiveness of the internal …

This study aims to provide an understanding of the impact of professionalism theory
constructs on the applicability of forensic accounting services, as well as reviewing the …

The quality of information presented in the financial statements of companies may be
impaired due to fraudulent activities. One of the frequently used instruments that indicates …

Metode–Penelitian ini menggunakan analisis regresi logistik untuk menganalisis data.
Sampel penelitian ini adalah seluruh perusahaan non-keuangan di Indonesia yang …

The research objectives of this study are to analyze the effectiveness of committee and
mechanism of corporate governance to prevent financial crime. Financial Crime often occur …

Detection of fraudulent financial stewardship in the cash flow section is an exciting thing and
is rarely studied. This research empirically tests the discovery of fraudulent financial …

Improved audit quality is needed to increase investor's confidence in a company's financial
statements. Competence and independence are requirements to produce a quality audit …