Detecting financial statement fraud through new fraud diamond model: the case of Indonesia
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DOI: 10.1108/jfc-06-2021-0118
Abstract: Purpose The purpose of this paper is to evaluate the effect of the new fraud diamond model in explaining financial statement fraud. Design/methodology/approach The variables used to examine the factors consist of motivation, opportunity, personal… read more here.
Keywords: diamond model; statement fraud; new fraud; financial statement ... See more keywords