Citation map · Study

SZodixStudyAcademic Library

Shelves Open access

Study · an open academic library·Metadata from OpenAlex (CC0)·Shelves·OpenAlex metadata, de-duplicated

Hexagon Fraud: Detection of Fraudulent Financial Reporting in State-Owned Enterprises Indonesia

10 references·2 citing·49 second hop

FromToDepth

this work references cited by second hop

References

1999The Detection of Earnings Manipulation1,299 cited
2004The Fraud Diamond: Considering the Four Elements of Fraud1,056 cited
2009Detecting and predicting financial statement fraud: The effectiveness of the fraud triangle and SAS No. 99431 cited
2019Advancing theory of fraud: the S.C.O.R.E. model395 cited
2016External corporate governance and financial fraud: cognitive evaluation theory insights on agency theory prescriptions300 cited
2008Quality of internal control procedures232 cited
2011Fraud Risk Factor Of The Fraud Triangle Assessing The Likelihood Of Fraudulent Financial Reporting217 cited
2017The Analysis of Fraudulent Financial Reporting Determinant through Fraud Pentagon Approach131 cited
2014The Effect of Board Independence on the Earnings Quality: Evidence from Portuguese Listed Companies92 cited
2007The Role of Related Party Transactions in Fraudulent Financial Reporting73 cited

Cited by

2024Predicting Risk of and Motives behind Fraud in Financial Statements of Jordanian Industrial Firms Using Hexagon Theory41 cited
2023Renaissance of Creative Accounting Due to the Pandemic: New Patterns Explored by Correspondence Analysis20 cited

Only edges whose both ends are imported exist here. Widen the year window, or show the whole map. Back to the work