Management fraud propensity factors, governance interactions and earnings manipulation: A case of malaysian public listed companies
This study aims to determine Management Fraud Propensity Factors of Fraud Triangle and International Standards on Auditing no: 240 (ISA 240) relationship with earning manipulation. It also examines potential moderating effect of Corporate Governance, measured by index as proxy to opportunity on rela...
| Main Authors: | , , |
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| Format: | Article |
| Language: | English |
| Published: |
Blue Eyes Intelligence Engineering and Sciences Publication
2019
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| Subjects: | |
| Online Access: | View Fulltext in Publisher View in Scopus |