References

• 2011Predicting Material Accounting Misstatements*1,832 cited
• 2009Detecting and predicting financial statement fraud: The effectiveness of the fraud triangle and SAS No. 99431 cited
• 2007Akuntansi forensik dan audit investigatif267 cited
• 1997The Effects of SAS No. 82 on Auditors' Attention to Fraud Risk Factors and Audit Planning Decisions235 cited
• 2008Corporate fraud handbook: prevention and detection203 cited
• 2006It’s all about audit quality: Perspectives on strategic-systems auditing187 cited
• 2018Mendeteksi Kecurangan Laporan Keuangan dengan Analisis Fraud Pentagon167 cited
• 2017The Analysis of Fraudulent Financial Reporting Determinant through Fraud Pentagon Approach131 cited
• 2015Deteksi financial statement fraud dengan analisis fraud triangle pada perusahaan manufaktur yang terdaftar di bursa efek Indonesia124 cited
• 2017Integrating ethical values into fraud triangle theory in assessing employee fraud: Evidence from the Malaysian banking industry103 cited
• 2017Did corporate governance mechanisms affect earnings management? Further evidence from GCC Islamic banks93 cited
• 2013Detection Fraud of Financial Statement with Fraud Triangle58 cited
• 2019Business Ethics in Providing Financial Statements: The Testing of Fraud Pentagon Theory on the Manufacturing Sector in Indonesia33 cited
• 2010Understanding Reasons for Employee Unethical Conduct in Thai Organizations: A Qualitative Inquiry