What type of study is this?

This is a Quantitative Study study.

The Influence of Pressure, Opportunity, and Rationalization on Financial Reporting Fraud in Consumer Goods Industry Companies Listed on the Indonesia Stock Exchange

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Quantitative analysis investigates effects of pressure and opportunity on financial reporting fraud in consumer goods firms.

Opportunity has a significant positive effect on fraudulent financial reporting in the consumer goods sector.
Pressure and rationalization show a negative and insignificant effect on fraudulent financial reporting.
The study uses multiple linear regression analysis to evaluate the data from 14 consumer goods companies.
Findings highlight the need for corporations to address opportunity to mitigate fraud risks.

Stephany et al. (2025) studied this question.

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