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AGENCY EFFECTS: RELATED-PARTY TRANSACTIONS, CORPORATE GOVERNANCE, AND FINANCIAL STATEMENT FRAUD IN INDONESIA

This study investigates the impact of related-party transactions on financial statement fraud in the Indonesian publicly listed firms grounded in agency theory. The research study is aimed at examining the need for good corporate governance in order to uphold reporting integrity. This research appli...

Ausführliche Beschreibung

Gespeichert in:
Hauptverfasser: Marsellisa Nindito, Ilya Afianti, Poppy Sofia Koeswayo, Nanny Dewi Tanzil
Format: Artigo
Sprache:Inglês
Veröffentlicht: University of Kragujevac 2024-08-01
Schriftenreihe:Economic Horizons
Schlagworte:
financial statement fraud
related-party transactions
institutional ownership
independent commissioners
agency theory
Online-Zugang:https://horizonti.ekf.rs/wp-content/uploads/EH-2024-2-en-2-MN.pdf
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