Corporate culture and managers fraud tendency perception: testing of fraud hexagon theory

This study aims to examine the fraud tendency in the perception of managers triggered by six components of the fraud hexagon: pressure (P), capability (C), collusion (Co), opportunity (O), rationalization (R), and ego (E). In addition, corporate culture (CC) is placed as a moderating variable in thi...

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Bibliographic Details
Main Authors: Nanang Setiawan, Noorlailie Soewarno
Format: Article
Language:English
Published: Taylor & Francis Group 2025-12-01
Series:Cogent Social Sciences
Subjects:
Online Access:https://www.tandfonline.com/doi/10.1080/23311886.2024.2434953
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