Detecting the likelihood of fraudulent financial reporting: an analysis of fraud diamond / Reni Yendrawati, Huda Aulia and Hendi Yogi Prabowo.

• Main Authors: Yendrawati, Reni, Aulia, Huda, Prabowo, Hendi Yogi
• Format: Article
• Language: English
• Published: Faculty of Business and Management and UiTM Press Universiti Teknologi MARA, Malaysia. 2019
• Subjects: Malaysia
• Online Access: http://ir.uitm.edu.my/id/eprint/29364/1/29364.pdf; http://ir.uitm.edu.my/id/eprint/29364/

This paper aims to analyze the likelihood of fraudulent financial reporting using the fraud diamond analysis. Fraud diamond is a concept explaining factors that cause someone to commit fraud, namely pressure, opportunity, rationalization, and capability. In this research, pressure factor was proxied...