June 30, 2025

The Role of Audit Committee in Fraudulent Financial Reporting

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Authors

PSPrasada Agra SwastyayanaUniversitas Dian Nuswantoro KOKumala Dewi OktaviaUniversitas Dian Nuswantoro FJFanta JaitehUniversitas Dian Nuswantoro

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Implication

Quantitative analysis reveals how external pressure and CEO image affect fraudulent financial reporting, suggesting governance improvements are needed.

Key Points

Changes in auditors and external pressure significantly impact fraudulent financial reporting, highlighting the need for better oversight in companies.
The F-Score model was used, detecting key influences on fraud in 80 state-owned companies over three years.
Panel data regression analysis was applied, showing CEO image and governance are critical for identifying fraud risk.
These findings support improved corporate governance structures to reduce fraudulent financial reporting risks.

Cite This Study

Swastyayana et al. (2025) studied this question.

synapsesocial.com/papers/68af5bb6ad7bf08b1eadf5db https://doi.org/10.32493/ebic.v2i1.51450

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Implication

Quantitative analysis reveals how external pressure and CEO image affect fraudulent financial reporting, suggesting governance improvements are needed.

The Role of Audit Committee in Fraudulent Financial Reporting

Discussion

Member takes

Implication

Key Points

Cite This Study

The Role of Audit Committee in Fraudulent Financial Reporting

Discussion

Member takes

Implication

Key Points

Cite This Study

Also Consider

Also Consider