The Association Between Fraud Hexagon and Government’s Fraudulent Financial Report

Ryan Aviantara

47 citations0/0 files storedAsia Pacific Fraud Journal

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Corporate Governance and Financial Management Auditing, Earnings Management, Governance Financial Literacy and Behavior

Abstract

This paper aims to analyze the determinant factors of Vousinas S.C.C.O.R.E model asrenowned as Fraud Hexagon against the Fraudulent Financial Report (FFR) which measured by Dechow F-Score. The population in this study is government company from the consolidated audited report of Ministry if SOE’s (State Owned Enterprises) along 5 years with purposive sampling technique according to the largest assets. By using the logistic regression statistic method, the empirical evidence of this study shows that S.C.C.O.R.E model has ability to affect the FFR. However this paper evolve breakthrough variables through E-Procurement, Change in Audit Committee,Whistleblowing System, CEO Education and CEO Military whichcanbe exploredfurther on the next research.

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References

1976Theory of the firm: Managerial behavior, agency costs and ownership structure 2002Audit committee, board of director characteristics, and earnings management 1996Theory of the firm; managerial Behavior, Agency Costs, and Ownership Structure 1989Top management and innovations in banking: Does the composition of the top team make a difference?2011Predicting Material Accounting Misstatements*1999The Detection of Earnings Manipulation 2004The Fraud Diamond: Considering the Four Elements of Fraud 2005Audit Committee Quality and Internal Control: An Empirical Analysis

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