Detecting fraudulent financial reporting using the fraud hexagon model : evidence from the banking sector in Indonesia
Year of publication: |
2023
|
---|---|
Authors: | Achmad, Tarmizi ; Ghozali, Imam ; Helmina, Monica Rahardian Ary ; Hapsari, Dian Indriana ; Pamungkas, Imang Dapit |
Published in: |
Economies : open access journal. - Basel : MDPI, ISSN 2227-7099, ZDB-ID 2704214-5. - Vol. 11.2023, 1, Art.-No. 5, p. 1-17
|
Subject: | collusion | fraud hexagon | fraudulent financial reporting | Betrug | Fraud | Bilanzdelikt | Accounting fraud | Indonesien | Indonesia | Wirtschaftskriminalität | Economic crime | Rechnungswesen | Accounting | Bank |
Type of publication: | Article |
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Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
Language: | English |
Other identifiers: | 10.3390/economies11010005 [DOI] |
Classification: | G32 - Financing Policy; Capital and Ownership Structure ; M14 - Corporate Culture; Social Responsibility ; M48 - Government Policy and Regulation |
Source: | ECONIS - Online Catalogue of the ZBW |
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