THE INFLUENCE OF BOARD OF COMMISSIONERS AND AUDIT COMMITTEE EFFECTIVENESS, OWNERSHIP STRUCTURE, BANK MONITORING, AND FIRM LIFE CYCLE ON ACCOUNTING FRAUD

Article English OPEN
Synthia Madya Kusumawati; Ancella A. Hermawan;
(2013)
  • Publisher: Universitas Indonesia
  • Journal: JAKI (Jurnal Akuntansi dan Keuangan Indonesia) (issn: 1829-8494, eissn: 2406-9701)
  • Related identifiers: doi: 10.21002/jaki.2013.02
  • Subject: ownership structure | bank monitoring | firm life cycle | Accounting. Bookkeeping | HG1-9999 | fraud | board of commissioner effectiveness | audit committee effectiveness | HF5601-5689 | Finance
    acm: ComputingMilieux_LEGALASPECTSOFCOMPUTING

Financial statement fraud has cost market participants, including investors, employees, creditors, and pensioners. Capital market participants expect active and vigilant corporate governance to ensure the quality, integrity, and transparency of financial information. Fi... View more
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