About this document
32772-Article Text-97760-106921-10-20240130 by Ghea Aprilia is a document available to read on EtoBox.
This study investigates the influence of greed, opportunity, need, and exposure (the components of gone theory) on the fraud tendency perception of external auditors in Indonesia, with ethical values acting as a moderating variable. A survey of 345 auditors revealed that all four components significantly trigger fraud perceptions, while ethical values moderated these relationships, except for greed. The findings contribute to understanding fraud tendencies in the auditing profession and suggest practical me
- Author
- Ghea Aprilia
- Language
- EN