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This is a Quantitative Study study.

Fraudulent Financial Reporting Analysis Using Fraud Diamond Theory in Indonesia Manufacturing Industry

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This analysis demonstrates the role of fraud diamond theory in financial fraud in manufacturing firms, suggesting areas for prevention.

External pressure and financial targets negatively influence fraudulent financial reporting in companies.
Rationalization, as indicated by auditor changes, shows a significant positive relationship with financial fraud incidents.
Data were analyzed from 785 observations across 157 Indonesian manufacturing companies from 2017 to 2021.
The logistic regression method revealed varied impacts of fraud diamond theory components on reporting fraud.

Chandra et al. (2023) studied this question.

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