Open AccessAccountant’s Perception on Fraud Detection in Financial Statement Reporting Using Fraud Triangle Analysis
Author(s) -
Indarti Indarti,
Inova Fitri Siregara
Publication year - 2018
Publication title -
iop conference series. earth and environmental science
Language(s) - English
Resource type - Journals
SCImago Journal Rank - 0.179
H-Index - 26
eISSN - 1755-1307
pISSN - 1755-1315
DOI - 10.1088/1755-1315/175/1/012042
Subject(s) - accounting , financial statement , audit , business , test (biology) , perception , external auditor , population , nonprobability sampling , psychology , internal audit , medicine , neuroscience , paleontology , environmental health , biology