Audit committee attributes and financial statement fraud risk: evidence from Indonesian banks

Fraud remains a challenge for various organizations. Financial statement fraud risk refers to fraud that has a substantial economic impact. This research empirically analyzes how audit committee attributes affect financial statement fraud risk (FSFR), focusing on four specific attributes: education...

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Principais autores:	Indah Anisykurlillah, Hasan Mukhibad, Kuat Waluyo Jati, Fitrarena Widhi Rizkyana, Ahmad Nurkhin, Bayu Bagas Hapsoro
Formato:	Artigo
Idioma:	Inglês
Publicado:	Taylor & Francis Group 2025-12-01
Series:	Cogent Business & Management
Assuntos:	Financial statement fraud knowledge of audit committee members gender diversity resource dependence theory Finance Business, Management and Accounting
Acceso en liña:	https://www.tandfonline.com/doi/10.1080/23311975.2025.2566443
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