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

• Autores principales: Yendrawati, Reni (Autor), Aulia, Huda (Autor), Prabowo, Hendi Yogi (Autor)
• Formato: Libro
• Publicado: Faculty of Business and Management and UiTM Press Universiti Teknologi MARA, Malaysia., 2019-04.
• Materias: Article; PeerReviewed
• Acceso en línea: 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...