HIGHLIGHTS
- who: Tarmizi Achmad et al. from the in Indonesia have published the article: Detecting Fraudulent Financial Reporting Using the Fraud Hexagon Model: Evidence from the Banking Sector in Indonesia, in the Journal: Economies 2023, 11, 5. of /2023/
- what: The aim of this study was to examine the potential for reporting using the fraud hexagon theory factors such as stimulus (financial target stability and external pressure) capability (change in director) collusion (total board of commissioners who have multiple positions) opportunity (ineffective monitoring) rationalization (auditor switching) and arrogance (frequency of the number of photos of the . . .
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