Analysis of Factors Influencing Fraudulent Financial Statements: Pentagon Fraud Perspective and Managerial Ownership
Financial statement fraud poses a significant threat to the integrity of financial reporting and investor confidence so will become a threat to sustainability and business continuity. This study aims to analyze the factors that influence fraudulent financial statements from the perspective of the Pe...
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| Main Authors: | Putra Wahyu Manuhara, Utami Budi Barata Kusuma, Islami Dian |
|---|---|
| Format: | Article |
| Language: | English |
| Published: |
EDP Sciences
2024-01-01
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| Series: | SHS Web of Conferences |
| Subjects: | |
| Online Access: | https://www.shs-conferences.org/articles/shsconf/pdf/2024/21/shsconf_icdsa2024_01003.pdf |
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