... 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...

... year of publication by Google Scholar (Figure 2). Financial statements fraud Management behavior Organismic integration theory The experience of being controlled can also be operationalized by evaluating the nature of an individual’s goals or aspirations, as extrinsic objectives (e.g...