The audit committee as moderating the effect of hexagon’s fraud on fraudulent financial statements in mining companies listed on the Indonesia stock exchange
The six components of the hexagonal fraud theory are represented in this study by external pressure variables, change in auditors, the nature of the industry, the CEO’s dual role, change in directors, and political connections. Additionally, a statistical analysis is done to determine whether the au...
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| 主要な著者: | , , , |
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| フォーマット: | Artigo |
| 言語: | Inglês |
| 出版事項: |
Taylor & Francis Group
2022-12-01
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| シリーズ: | Cogent Business & Management |
| 主題: | |
| オンライン･アクセス: | https://www.tandfonline.com/doi/10.1080/23311975.2022.2150118 |
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