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Open access Sep 2026

​Financial Reporting Quality Determinants in Indonesia's Religious Affairs Ministry: The Moderating Role of Organizational Culture

Purpose: This study examines the effects of Human Resource Competence (HRC) and Top Management Support (TMS) on Financial Reporting Quality (FRQ), with the moderating role of Organizational Culture (OC) within the Regional Office of the Religious Affairs Ministry of Jambi Province, Indonesia. Methodology: The study inv...

Puspa Riza, Sri Rahayu, E. Arum et al. · 0 citations
Open access Aug 2026

Internal Motivations Versus External Deterrence: Validating GONE Theory on Financial Statement Fraud in an Emerging Market

Financial statement fraud (FSF) remains a persistent concern in emerging markets, where institutional weaknesses and ineffective monitoring increase the risk of financial misreporting. Although prior studies have largely relied on the Fraud Triangle and its extensions, empirical evidence on the applicability of the GON...

E. Arum, Helpan Alfaridzi, Rico Wijaya et al. · 0 citations

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