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Hesri Restu Afifah

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Open access Aug 2026

Governance Gaps and Audit Quality in High Valuation Start-Up (Case Analysis of Alleged Efishery Financial Report Manipulation)

Governance gaps in high-value startups often stem from an imbalance between business growth ambitions and the integrity of internal oversight. This study analyzes the impact of governance gaps on fraud risk through the mediating role of audit quality, using a case study of alleged financial statement manipulation at eF...

Hesri Restu Afifah, Arnold Kelvianto Hidayat, Naufal Nabila Masadi · 0 citations

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