The Effect of the Fraud Triangle and Sharia Compliance Disclosure on Financial Statement Fraud in Indonesian Islamic Banks

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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Bibliographic Details
Main Authors: Dhea Marella Aulia, Muhammad Farhan, Agil Novriansa, Christian Damar Sagara Sitepu
Format: Article
Language:deu
Published: Institute of Accounting and Finance 2024-12-01
Series:Облік і фінанси
Subjects:
fraud triangle
sharia compliance disclosure
financial statement fraud
f-score
islamic banks
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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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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