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This is a Quantitative Study study.

Financial Statement Fraud: Determinant of Hexagon Fraud Theory with Audit Committee as a Moderating Variable

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Quantitative analysis identifies key factors influencing financial statement fraud in companies, suggesting audit committee impact on collusion.

Rationalization via auditor change shows a significant positive effect on detecting financial statement fraud.
Other factors including financial stability, change of director, and collusion have no significant impact on fraud detection.
Logistic regression analysis was employed to evaluate fraud determinants across 69 infrastructure companies.
The audit committee effectively moderates the impact of collusion linked to state-owned enterprises on financial fraud risk.

Safriliana et al. (2025) studied this question.

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Quantitative analysis identifies key factors influencing financial statement fraud in companies, suggesting audit committee impact on collusion.