Fraud triangle and earnings management based on the modified M-score: A study on manufacturing company in Indonesia

Author:

Narsa Niluh Putu Dian Rosalina HandayaniORCID,Afifa Lesta Mega Evi,Wardhaningrum Oktaviani AriORCID

Publisher

Elsevier BV

Subject

Multidisciplinary

Reference90 articles.

1. Earnings fraud and financial stability;Abbas;Asia Pacif. Fraud J.,2017

2. Report to the Nation's on Occupational Fraud and Abuse,2014

3. Report to the Nations on occupational fraud and abuse 2016;ACFE Report,2016

4. Fraud risk factors of fraud triangle and the likelihood of fraud occurrence : evidence from Malaysia;Aghghaleh;Inf. Manag. Busin. Rev.,2014

5. Faktor - faktor yang berpengaruh terhadap fraudulent financial reporting dengan menggunakan analisis fraud pentagon;Agusputri;Jurnal Informasi, Perpajakan, Akuntansi, Dan Keuangan Publik,2019

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