This study examines indications of financial statement fraud in Indonesian banking companies using the fraud hexagon framework. The framework comprises pressure, capability, collusion, opportunity, rationalization, and ego, operationalized through financial targets, financial stability, external pressure, chief executi...
This study aims to analyze the influence of professional skepticism on auditor performance and explore the role of psychological well-being moderation in these relationships. Professional skepticism is a crucial element in the audit process which plays a role in maintaining the objectivity and accuracy of the auditor i...