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Keywords: Internal control system
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Journal Articles
Journal of Financial Reporting and Accounting (2025) 23 (1): 56–80.
Published: 11 September 2023
... the impact of ethical leadership and internal control systems on preventing financial statement fraud. Design/methodology/approach The study used an online survey, targeting a sample of 141 professionally qualified auditors with at least one year of practical experience in the field. The researchers used...
