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  • Search: subject:"fraud hexagon theory"
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Year of publication
Subject
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Fraudulent financial statement 2 audit committee 2 fraud hexagon theory 2 Accounting fraud 1 Aktiengesellschaft 1 Audit committee 1 Bergbau 1 Betrug 1 Bilanzanalyse 1 Bilanzdelikt 1 Corporate Governance 1 Corporate governance 1 Economic crime 1 Financial audit 1 Financial statement 1 Financial statement analysis 1 Fraud 1 Indonesia 1 Indonesien 1 Jahresabschluss 1 Listed company 1 Mining 1 Prüfungsausschuss des Aufsichtsrats 1 Wirtschaftskriminalität 1 Wirtschaftsprüfung 1
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Online availability
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Free 2 CC license 1
Type of publication
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Article 2
Type of publication (narrower categories)
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Article 1 Article in journal 1 Aufsatz in Zeitschrift 1
Language
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English 2
Author
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Mahardika, Era 2 Raharja, Surya 2 Sari, Maylia Pramono 2 Suryandari, Dhini 2
Published in...
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Cogent Business & Management 1 Cogent business & management 1
Source
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ECONIS (ZBW) 1 EconStor 1
Showing 1 - 2 of 2
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The audit committee as moderating the effect of hexagon's fraud on fraudulent financial statements in mining companies listed on the Indonesia stock exchange
Sari, Maylia Pramono; Mahardika, Era; Suryandari, Dhini; … - In: Cogent Business & Management 9 (2022) 1, pp. 1-23
The six components of the hexagonal fraud theory are represented in this study by external pressure variables, change in auditors, the nature of the industry, the CEO's dual role, change in directors, and political connections. Additionally, a statistical analysis is done to determine whether...
Persistent link: https://www.econbiz.de/10014505768
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Cover Image
The audit committee as moderating the effect of hexagon's fraud on fraudulent financial statements in mining companies listed on the Indonesia stock exchange
Sari, Maylia Pramono; Mahardika, Era; Suryandari, Dhini; … - In: Cogent business & management 9 (2022) 1, pp. 1-23
The six components of the hexagonal fraud theory are represented in this study by external pressure variables, change in auditors, the nature of the industry, the CEO's dual role, change in directors, and political connections. Additionally, a statistical analysis is done to determine whether...
Persistent link: https://www.econbiz.de/10014444488
Saved in:
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