Fraud Diamond Perspective in Detecting and Understanding Financial Reporting Irregularities in Publicly Listed Companies
This study examines the impact of pressure, opportunity, rationalization, and capability as defined by the Fraud Diamond Theory Wolfe & Hermanson, 2004 on fraudulent financial reporting indicators in energy sector companies listed on the Indonesia Stock Exchange (IDX) from 2019 to 2023. A quant...
Saved in:
| Main Authors: | , |
|---|---|
| Format: | Article |
| Language: | English |
| Published: |
Universitas KH Abdul Chalim, Prodi Ekonomi Syariah
2025-07-01
|
| Series: | Indonesian Interdisciplinary Journal of Sharia Economics |
| Subjects: | |
| Online Access: | https://e-journal.uac.ac.id/index.php/iijse/article/view/7169 |
| Tags: |
Add Tag
No Tags, Be the first to tag this record!
|