What type of study is this?

This is a Moderated Regression Analysis study (also classified as: Fixed Effect Model, Observational).

September 10, 2025International journal of business economics & managementOpen Access

Fraud hexagon indicators and audit committee in detecting financial statement fraud

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Authors

NMNi Ketut Ressa Mahayani ESEka Ardhani SisdyaniUdayana University

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Implication

Quantitative analysis reveals pressure and opportunity drive financial statement fraud in manufacturing, suggesting audit committees are crucial monitors.

Key Points

Financial statement fraud is significantly driven by pressure and opportunity in manufacturing companies, increasing the need for effective oversight.
Findings show that pressure and opportunity positively influence fraud, but rationalization and capability negatively influence it.
Moderated regression analysis and fixed effect models were applied to assess the relationships in data from 119 companies over five years.
The audit committee significantly moderates the effects of certain factors on fraud detection, highlighting its importance in corporate governance.

Cite This Study

Mahayani et al. (2025) studied this question.

synapsesocial.com/papers/68c19fa854b1d3bfb60db740 https://doi.org/10.21744/ijbem.v8n3.2422

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Implication

Quantitative analysis reveals pressure and opportunity drive financial statement fraud in manufacturing, suggesting audit committees are crucial monitors.

Fraud hexagon indicators and audit committee in detecting financial statement fraud

Discussion

Member takes

Implication

Key Points

Cite This Study

Fraud hexagon indicators and audit committee in detecting financial statement fraud

Discussion

Member takes

Implication

Key Points

Cite This Study

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