This study aims to detect fraudulent financial reporting using hexagon fraud analysis,
including seven factors: financial stability, external pressures, ineffective monitoring, auditor …

The six components of the hexagonal fraud theory are represented in this study by external
pressure variables, change in auditors, the nature of the industry, the CEO's dual role …

The purpose of this study was to examine the potential for fraudulent financial reporting
using the fraud hexagon theory factors such as stimulus (financial target, financial stability …

This paper aims to examine the effect of the fraud hexagon on fraudulent financial
statements (FFS), and the audit committee (AC)'s role in moderating this relation. The …

Background and Purpose: Association of Certified Fraud Examiners (ACFE) in their report
projected that over 4.5 trillion dollars are globally lost due to fraud, with individual …

The purpose of this study is to test the role of audit committees in moderating the relationship
between financial pressure, ineffective monitoring, change in auditors, change in directors …

The leading cause of financial statement fraud (FFS) is a “poor tone” carried out by top
parties. This study examines the effect of elements in Hexagon Fraud on FFS. This study …

The objective of this research is to obtain empirical evidence of the influence of factors that
can affect fraudulent financial reporting. Those factors are financial targets, financial stability …

This study aims to identify strategic targets that will be used to design a performance
measurement system. The first step is to design instruments and applications for measuring …

Fraud is often revealed through various media and employees are the ones who most often
report it. Factors that influence fraud include pressure, opportunity, rationalisation and the …