Detecting the likelihood of fraudulent financial reporting: an analysis of fraud diamond / Reni Yendrawati, Huda Aulia and Hendi Yogi Prabowo.

• Main Authors: Yendrawati, Reni (Author), Aulia, Huda (Author), Prabowo, Hendi Yogi (Author)
• Formato: Livro
• Publicado em: Faculty of Business and Management and UiTM Press Universiti Teknologi MARA, Malaysia., 2019-04.
• Assuntos: Article; PeerReviewed
• Acesso em linha: Link Metadata

This paper aims to analyze the likelihood of fraudulent financial reporting using the fraud diamond analysis. Fraud diamond is a concept explaining factors that cause someone to commit fraud, namely pressure, opportunity, rationalization, and capability. In this research, pressure factor was proxied...