Financial statement fraud is seen as a rampant problem around the world. Early detection one of ways to curb financial fraud, and it has motivated this study be conducted. The main objective investigate primary factors that influence public listed companies in Malaysia involved fraud. sample used comprised 40 matched with another non-financial Bursa from 2003 2020. This triangle theory form res...

Identifying the characteristics of Indonesian local governments that disclose financial statements looks relevant in order to find out reasons for making policies statements. This study aims examine whether condition, independence and political competition have an effect on disclosure governments, particularly districts/cities Sumatra, Indonesia. A sample 151 districts cities island Sumatra wer...

Predicting financially false statements to detect frauds in companies has an increasing trend in recent studies. The manipulations in financial statements can be discovered by auditors when related financial records and indicators are analyzed in depth together with the experience of auditors in order to create knowledge to develop a decision support system to classify firms. Auditors may annot...