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Displaying 2 articles of 2 total result(s).
Original Article

Professional Skepticism and Self-Efficacy on the Detection of Financial Statements Fraud

Novy Silvia Dewi
ORCiD ,
Sharifah Nazatul Faiza
ORCiD ,
Daniel Lumban Tobing
,
Jamaliah Said
ORCiD ,
Lufti Julian

Keywords: Auditor, Detection of Financial Statement Fraud, Professional Skepticism, Self-Efficacy

Article no: 29

Pages 357-368

Doi: 10.15405/epsbs.2023.11.29

>View as HTML >Abstract >Download PDF
Original Article

Detection of Financial Statement Fraud Using Fraud Pentagon Theory Perspective in Indonesia

Yuztitya Asmaranti
ORCiD ,
Norziana Lokman
ORCiD ,
Rahayu Abdul Rahman
ORCiD

Keywords: Financial Statement Fraud, Indonesian-listed firms, The Fraud Pentagon Theory

Article no: 16

Pages 192-202

Doi: 10.15405/epsbs.2023.11.16

>View as HTML >Abstract >Download PDF

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