The Effect of the Fraud Triangle and Sharia Compliance Disclosure on Financial Statement Fraud in Indonesian Islamic Banks
Financial statement fraud in Islamic banks is unethical because, in this way, banks mislead their shareholders and other users of financial statements. Applying Sharia rules in Islamic institutions is an effort to prevent fraud in financial statements. Three conditions generally arise when fraud occ...
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Main Authors: | Dhea Marella Aulia, Muhammad Farhan, Agil Novriansa, Christian Damar Sagara Sitepu |
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Format: | Article |
Language: | deu |
Published: |
Institute of Accounting and Finance
2024-12-01
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Series: | Облік і фінанси |
Subjects: | |
Online Access: | http://www.afj.org.ua/pdf/1110-vpliv-trikutnika-shahraystva-ta-rozkrittya-informacii-pro-dotrimannya-shariatu-na-shahraystvo-u-finansoviy-zvitnosti-v-islamskih-bankah-indonezii.pdf |
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