Corporate governance and financial statement fraud: Evidence on the moderating influence of financial distress

Corporate governance and financial statement fraud: Evidence on the moderating influence of financial distress

This study examines the impact of corporate governance on the probability of financial statement fraud and evaluates the moderating role of financial distress in this relationship. This issue remains highly relevant given the persistence of fraudulent financial practices despite evolving governance...

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Bibliographic Details
Main Authors: Susmita Dian Indiraswari, Bambang Subroto, Rosidi Rosidi, Imam Subekti
Format: Article
Language:English
Published: LLC "CPC "Business Perspectives" 2025-06-01
Series:Problems and Perspectives in Management
Subjects:
distress
fraud
governance
reporting
Online Access:https://www.businessperspectives.org/images/pdf/applications/publishing/templates/article/assets/22378/PPM_2025_02_Indiraswari.pdf
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