Detecting and Predicting Financial Statement Fraud: The Effectiveness of the Fraud Triangle and SAS No. 99

By Christopher J. Skousen, Kevin R. Smith, C. Wright. 2008

531 citations recorded by the source corpus.

Subfields: Accounting, Strategy and Management

View Paper: https://www.semanticscholar.org/paper/09d55645714015680ff59be18bc3063f2e9cabb0

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In Accounting

1. Siska Apriliana
2. Linda Agustina

In Strategy and Management

1. Siska Apriliana
2. Linda Agustina

Citations in the corpus

• The Analysis of Fraudulent Financial Reporting Determinant through Fraud Pentagon Approach (2017, methodology): “This study supported researches conducted by Skousen et al.(2009), Rahman (2011), Sihombing & Rahardjo (2014), and Tessa & Harto (2016) which also stated that the proportion of independent board of commissioners (BDOUT) had no significant influence in detecting fraudulent financial reporting.”