... and significant relationship between EC and GE with financial statement fraud. Originality/value Since this research is the first to address the mentioned topic in emerging markets, it provides helpful insights for financial statement users, analysts and legal entities. The study fills the literature gap...

... Publishing Limited Licensed re-use rights only Financial statements fraud Management behavior Organismic integration theory Financial statement fraud is one of the most expensive types of fraud for companies, according to the Association of Certified Fraud Examiners – ACFE (2018...