Fraud hexagon modified model and its impact on fraudulent financial statements
DOI:
https://doi.org/10.21919/remef.v21i3.1393Palabras clave:
Estados financieros fraudulentos, falta de integridad, gobernanza y culturaResumen
Modelo hexágono modificado de fraude y su impacto en los estados financieros fraudulentos
El propósito de este estudio es probar el Modelo Hexagonal de Fraude Modificado, que identifica los factores causales del fraude en la información financiera, con la gobernanza y la cultura como variables moderadoras. Este estudio se realizó con 191 empresas que cotizan en la Bolsa de Valores de Indonesia, utilizando datos de 2020 a 2023. Los resultados indican que los incentivos tienen un efecto positivo en el fraude en la información financiera; la falta de integridad tiene un efecto positivo en el fraude en la información financiera; la gobernanza y la cultura debilitan el efecto positivo de los incentivos en el fraude en la información financiera; y la gobernanza y la cultura debilitan el efecto positivo de la falta de integridad en el fraude en la información financiera. La gobernanza y la cultura pueden mitigar el impacto de los incentivos y los déficits de integridad en el fraude en la información financiera. La gobernanza y la cultura solo funcionan como variables moderadoras.
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