This paper explores accounting fraud motivation, protection procedures, and the impact on
firms 'performance from the perspective of external auditors. Data were collected through …

The purpose of this research is to examine fraudulent financial statement affected by fraud
diamond, also the moderating effect of audit committee on construction, property, and real …

The aim of this study is to answer the question how does the external auditor's commitment
to professional ethics affects the reduction of creative accounting practices in companies …

Fraud is often revealed through various media and employees are the ones who most often
report it. Factors that influence fraud include pressure, opportunity, rationalisation and the …