Detecting Financial Statement Fraud Using Fraud Triangle and Board of Director’s Attributes Analyses

Purba, Arnaldo; Fernando, Kenny; Darmaja, I

Detecting Financial Statement Fraud Using Fraud Triangle and Board of Director’s Attributes Analyses

Purba, Arnaldo and Fernando, Kenny and Darmaja, I (2022) Detecting Financial Statement Fraud Using Fraud Triangle and Board of Director’s Attributes Analyses. In: Proceedings of the 3rd International Conference of Business, Accounting, and Economics, ICBAE 2022, 10-11 August 2022, Purwokerto, Central Java, Indonesia.

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Abstract

This study examines whether fraud triangle and board of director’s attributes analyses can detect financial statement fraud in Indonesian listed companies. Financial statement fraud is proxied by Dechow ‘s fraud score model. The fraud triangle analysis includes financial stability, effective monitor

Item Type:	Conference or Workshop Item (UNSPECIFIED)
Date Deposited:	04 Mar 2026 15:37
Last Modified:	17 Apr 2026 05:21
URI:	http://eprints.eai.eu/id/eprint/40142

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