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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...

Ausführliche Beschreibung

Gespeichert in:
Hauptverfasser: Indah Anisykurlillah, Hasan Mukhibad, Kuat Waluyo Jati, Fitrarena Widhi Rizkyana, Ahmad Nurkhin, Bayu Bagas Hapsoro
Format: Artigo
Sprache:Inglês
Veröffentlicht: Taylor & Francis Group 2025-12-01
Schriftenreihe:Cogent Business & Management
Schlagworte:
Financial statement fraud
knowledge of audit committee members
gender diversity
resource dependence theory
Finance
Business, Management and Accounting
Online-Zugang:https://www.tandfonline.com/doi/10.1080/23311975.2025.2566443
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