New fraud diamond theory: Why people commit fraudulent financial statements?
This study examines the determinants of fraudulent financial statements in Indonesia’s non-bank financial industry by integrating the New Fraud Diamond Theory with Agency Theory. Specifically, it investigates the roles of financial targets, nature of industry, earnings management, and changes in di...
Furkejuvvon:
| Váldodahkkit: | , |
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| Materiálatiipa: | Artigo |
| Giella: | Inglês |
| Almmustuhtton: |
Universitas Islam Indonesia
2026-05-01
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| Ráidu: | Jurnal Akuntansi dan Auditing Indonesia |
| Fáttát: | |
| Liŋkkat: | https://journal.uii.ac.id/JAAI/article/view/35649 |
| Fáddágilkorat: |
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