Financial pressure and related party transactions on financial statement fraud: fraud triangle perspective

QR Code

Financial pressure and related party transactions on financial statement fraud: fraud triangle perspective

This study aims to analyse the effect of financial pressure (financial stability, personal financial need and financial targets) and related party transactions (RPTs) on financial statement fraud. Respondents of the study are manufacturing companies listed on the Indonesia Stock Exchange for the yea...

Full description

Bibliographic Details
Published in:	International Journal of Business and Emerging Markets
Main Author:	Hudayati A.; Nisa T.K.; Sanusi Z.M.
Format:	Article
Language:	English
Published:	Inderscience Publishers 2022
Online Access:	https://www.scopus.com/inward/record.uri?eid=2-s2.0-85128778138&doi=10.1504%2fIJBEM.2022.121903&partnerID=40&md5=e20f405ed58138069fd187018d952706

Similar Items

Detecting Potential Financial Statement Fraud Using the Fraud Pentagon Analysis: Evidence from Indonesia
by: Puspaningsih A.; Zulfikri M.; Suwaldiman; Sanusi Z.M.
Published: (2024)

Determinants of Employee Fraud in Workplace: A Fraud Triangle Perspective
by: Sham A.M.; Muhammad K.; Ghani E.K.; Sukmadilaga C.
Published: (2023)

Fraud intention and machiavellianism: An experimental study of fraud triangle
by: Utami I.; Astiti Y.W.; Mohamed N.
Published: (2019)

Proposing Religiosity as a Moderating Variable to Determine Factors in Fraud Intention from the Fraud Triangle Theory Perspective
by: Fauzi, et al.
Published: (2024)

DETERMINANTS OF THE QUALITY OF LOCAL GOVERNMENT FINANCIAL STATEMENTS IN INDONESIA: COERCIVE PRESSURE DOMINATES
by: Arifin J.; Mohd-Sanusi Z.; Hidayah E.
Published: (2022)

Occurrences of occupational fraud in financial institutions
by: Haroon A.; Mohamad M.; Nahar H.S.; Yahya N.
Published: (2024)

THE INFLUENCE OF FRAUD TRIANGLE FACTORS ON REAL EARNINGS MANAGEMENT
by: Hasnan S.; Othman N.; Hussain A.R.M.; Ali M.M.
Published: (2022)

Financial fraud: Data mining application and detection
by: Aziz N.H.A.; Zakaria N.B.; Mohamed I.S.
Published: (2014)

Integrating ethical values into fraud triangle theory in assessing employee fraud: Evidence from the Malaysian banking industry
by: Said J.; Alam M.M.; Ramli M.; Rafidi M.
Published: (2017)

Factors influencing asset misappropriation in financial institutions: The application of fraud diamond theory
by: Isa F.H.M.; Alias N.; Ali M.M.; Haron N.H.; Sadique R.B.M.; Johan N.
Published: (2024)

Predicting likelihood of fraud among financial distressed firms in Malaysia using textual analysis
by: Marzuki M.M.; Nasir S.A.M.; Zain S.F.M.; Mangsor N.S.M.N.
Published: (2024)

Tax fraud risk judgment: The lens of tax auditors and tax investigators
by: Khalid N.H.; Sanusi Z.M.
Published: (2024)

Analysis of Audit Competencies and Internal Control on Detecting Potential Fraud Occurrences
by: Solichin M.; Sanusi Z.M.; Johari R.J.; Gunarsih T.; Shafie N.A.
Published: (2022)

Developing Pathway towards Fraud Prevention in an Organization: The Application of Levers of Control and Fraud Diamond Theory
by: Haron N.H.; Alias N.; Mat T.Z.T.; Ali M.M.
Published: (2023)

Adopting fraud diamond theory to predict factors of asset misappropriation fraud among police officers
by: Mohd Razmin M.A.R.; Mohamad A.; Zakaria M.
Published: (2024)

Determinants of Occupational Fraud Among Public Sector Employees in Maldives: External Auditor’s Perspective
by: Yusoff H.; Hoque M.N.; Waheeda M.; Kamal M.E.B.M.
Published: (2024)

Position Statement on Secukinumab in the Management of Plaque Psoriasis: The Malaysian Perspective
by: Johar A.; Thevarajah S.; Heng A.; Chan L.C.; Ch'Ng C.C.; Mohd Safdar N.A.; Muniandy P.; Taib T.; Tan W.C.; Tey K.E.
Published: (2019)

Financial Efficiency of Microfinance Institutions in the Event of Pre and Post Financial Crisis
by: Zainal N.; Bakri M.H.; Sanusi Z.M.; Razak N.A.; Roslan S.; Harjito D.A.
Published: (2022)

The Effect of Corporate Governance and Leverage on Financial Distress Measured by G-score
by: Puspaningsih A.; Hudayati A.; Zulfikri M.
Published: (2024)

Fraud prevention disclosure on Malaysian public universities’ websites
by: Madi N.; Joseph C.; Rahmat M.; Janang J.T.; Haji Omar N.
Published: (2021)

Car Grant Fraud Prevention using Ethereum Blockchain
by: Nasirudin M.A.; Abdullah E.; Shariff K.K.M.; Ali M.S.A.M.; Nordin M.K.; Yassin I.M.
Published: (2023)

Digital Payment Transactions: Islamic Finance Perspective
by: Shuib M.S.; Abd Muin M.A.; Mohamad Nor M.N.; Ishak S.; Mohamad T.M.; Mansor N.H.; Abd Ghani A.H.; Othman W.M.; Mohd Assrudin W.A.W.
Published: (2024)

Combating Corporate Fraud Through the Lens of Corporate Governance in Malaysia
by: Girau E.A.; Kee D.K.H.A.; Jomitin B.; Abidin S.Z.; Bujang I.
Published: (2024)

Predicting automobile insurance fraud using classical and machine learning models
by: Nordin S.-Z.S.; Wah Y.B.; Haur N.K.; Hashim A.; Norimah R.; Jalil N.A.
Published: (2024)

The dilemma of millennial Muslims towards financial management: an Islamic financial literacy perspective
by: Osman I.; Syed Alwi S.F.; Rehman M.A.; Muda R.; Hassan F.; Hassan R.; Abdullah H.
Published: (2024)

Religiosity, ethical leadership and local wisdom in moderating the effect of fraud risk management on asset misappropriation: evidence from local government in Indonesia
by: Tarjo T.; Anggono A.; Alim M.N.; Said J.; Mohd-Sanusi Z.
Published: (2024)

Religiosity, ethical leadership and local wisdom in moderating the effect of fraud risk management on asset misappropriation: evidence from local government in Indonesia
by: Tarjo, et al.
Published: (2024)

Managerial Opportunism: Monitoring Financial Risk of Malaysian Shariah-compliant Companies
by: Ghazali A.W.; Suffian M.T.M.; Sanusi Z.M.; Alsudairi F.S.
Published: (2018)

Sustainable financial services: reflection and future perspectives
by: Tuyon J.; Onyia O.P.; Ahmi A.; Huang C.-H.
Published: (2023)

Determinants of procurement fraud occurrence among public officials: Evidence from emerging economy
by: Mohd-Hassan M.S.; Haji-Abdullah N.M.; Hasan S.J.; Mohamed Z.; Muda I.; Yaacob Z.
Published: (2024)

Impact of Women Borrowers Culture on the Financial Efficiency of Microfinance Institutions in ASEAN-4 Countries
by: Murdiati E.; Zainal N.; Syarifudin A.; Sanusi Z.M.; Rodzi Z.M.
Published: (2023)

Financial risk ratios and earnings management: Reducing uncertainties in Shariah-compliant companies
by: Kazemian S.; Hanif S.M.; Sanusi Z.M.; Haat M.H.C.
Published: (2018)

Audit Committee Characteristics and Timeliness of Financial Reporting: Social Enterprises Evidence
by: Jusoh Y.H.M.; Razak S.N.A.A.; Noor W.N.B.W.M.; Hudayati A.; Puspaningsih A.; Nadzri F.A.A.
Published: (2022)

ROLE OF CODE OF ETHICS IN BUILDING A FRAUD-RESILIENT ORGANIZATION: THE CASE OF THE DEVELOPING ECONOMY
by: Johari R.J.; Rosnidah I.; Talib N.A.; Helmi I.M.
Published: (2022)

The effect of big data competencies and tone at the top on internal auditors fraud detection effectiveness
by: Dewi, et al.
Published: (2024)

Environmental, Social, and Governance (ESG) Fraud: A bibliometric study and systematic literature review
by: Tarjo T.; Anggono A.; Said J.; Sakti E.
Published: (2024)

An evaluation of nature-inspired optimization algorithms and machine learning classifiers for electricity fraud prediction
by: Kamaruddin A.S.; Hadrawi M.F.; Wah Y.B.; Aliman S.
Published: (2023)

The role of e-purchasing in government procurement fraud reduction through expanding market access
by: Zahra F.; Abdullah M.I.; Din M.; Thahir H.; Harun H.; Ali J.K.
Published: (2021)

The effect of big data competencies and tone at the top on internal auditors fraud detection effectiveness
by: Dewi N.S.; Said J.; Faiza S.N.; Julian L.
Published: (2024)

The Influence of Professional Skepticism on Fraud Detection: The Case of Malaysian Non – Big 4 Auditors
by: Nazri S.N.F.S.M.; Zahba I.H.; Zolkaflil S.; Zainuddin N.
Published: (2023)