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Helpan Alfaridzi

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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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