The Impact of Fraud on the Detection of Fraud in Financial Statements and Discretionary Accruals (Meta-Analysis Study)
Friska Dhea Narulita,
Rahmawati Nur Baderi,
Hwihanus Hwihanus
Abstract:This article discusses the impact of fraud-on-fraud detection of financial statements and discretionary accruals through meta-analysis studies. Financial statement fraud is a serious problem that is increasingly prevalent in the global capital market, especially in developing countries such as China. This has driven the need for more sophisticated and effective detection methods. This study aims to identify factors that can affect the detection of financial statement fraud as well as the impact of fraud on the… Show more
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