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Sponsored Artificial Intelligence: A Modern Approach, Global Edition Artificial Intelligence: A Modern Approach, Global Edition

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Napisah Napisah

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Open access Aug 2026

Examining Financial Statement Fraud Through The Lens Of The Fraud Hexagon Empirical Evidence Using M-Score And F-Score Models

This study aims to analyze the influence of factors within the Fraud Hexagon on financial statement fraud using two measurement approaches: the F-Score and the M-Score. The factors examined include leverage as a proxy for pressure, ineffective monitoring as a proxy for opportunity, total accruals to total assets as a p...

Napisah Napisah, Fina Fitriyana · 0 citations

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