Fraud Diamond: Four Elements of Financial Report Fraud Detection – Study on Coal Producers
Karmelia Agatha Made,
Diyah Sukanti Cahyaningsih,
Waluyo Djati
Abstract:The aim of this research is to examine the impact of fraud diamonds on the identification of fraudulent financial statements. Fraud diamonds, a framework used to detect fraudulent financial statements, considers various factors such as pressure (measured by ROA), opportunity (measured by Ineffective monitoring (IND)), rationalization (measured by auditor turnover (AUDCHANGE)), and capability (measured by the change of directors (DIRCHANGE)). The research sample comprised of 9 companies selected through purposi… Show more
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