Influence Factor Model for Fraud Detection in Construction Companies’ Financial Statements

Abstract

AbstractNumerous instances of financial statement manipulation by Indonesian construction companies have surfaced in recent years. This indicates fraud practices in the construction industry as well as the inadequacy of external auditors in carrying out ...Practical ApplicationsThis study addressed fraud in the construction sector by investigating the factors influencing external auditors’ ability to identify financial statement fraud. With several court cases arising in recent years, financial statement ...