Proceedings of the 6th International Conference on Tourism, Economics, Accounting, Management, and Social Science (TEAMS 2021)

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Detection of Financial Statement Fraud: In Review of Bystander Effect, Whistleblowing and Locus of Control

Authors
Putu Riesty Masdiantini1, *, Sunitha Devi1, I Gusti Ayu Purnamawati1, Putu Eka Dianita Marvilianti Dewi1
1Department of Economic and Accounting, Universitas Pendidikan Ganesha, Singaraja, Indonesia
*Corresponding author. Email: riesty.masdiantini@undiksha.ac.id
Corresponding Author
Putu Riesty Masdiantini
Available Online 25 November 2021.
DOI
10.2991/aebmr.k.211124.070How to use a DOI?
Keywords
Bystander effect; Financial statement fraud; Locus of control; Whistleblowing
Abstract

The motive of this study is to obtain empirical evidence concerning the detection of financial assertion fraud thru the relationship bystander effect, whistleblowing, and locus of control. This study makes use of quantitative lookup the usage of an experimental approach. The pattern in this study was chosen primarily based on a non-probability technique with a purposive sampling technique, particularly 190 college students of the accounting diploma program, Faculty of Economics, The Ganesha University of Education. Students are assumed to recognize to be capable to make selections concerning fraud in financial statements and the detection of such fraud. The consequences showed that the bystander impact did not impact on the prevalence of economic statement fraud. Meanwhile, whistleblowing has an impact on the incidence of financial announcement fraud. Locus of manipulate is able to average the have an impact on of bystander impact on financial assertion fraud. However, the locus of manage variable has no longer been in a position to moderate the affect of whistleblowing on monetary statement fraud.

Copyright
© 2021 The Authors. Published by Atlantis Press International B.V.
Open Access
This is an open access article under the CC BY-NC license.

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Volume Title
Proceedings of the 6th International Conference on Tourism, Economics, Accounting, Management, and Social Science (TEAMS 2021)
Series
Advances in Economics, Business and Management Research
Publication Date
25 November 2021
ISBN
10.2991/aebmr.k.211124.070
ISSN
2352-5428
DOI
10.2991/aebmr.k.211124.070How to use a DOI?
Copyright
© 2021 The Authors. Published by Atlantis Press International B.V.
Open Access
This is an open access article under the CC BY-NC license.

Cite this article

risenwbib
TY  - CONF
AU  - Putu Riesty Masdiantini
AU  - Sunitha Devi
AU  - I Gusti Ayu Purnamawati
AU  - Putu Eka Dianita Marvilianti Dewi
PY  - 2021
DA  - 2021/11/25
TI  - Detection of Financial Statement Fraud: In Review of Bystander Effect, Whistleblowing and Locus of Control
BT  - Proceedings of the 6th International Conference on Tourism, Economics, Accounting, Management, and Social Science (TEAMS 2021)
PB  - Atlantis Press
SP  - 495
EP  - 500
SN  - 2352-5428
UR  - https://doi.org/10.2991/aebmr.k.211124.070
DO  - 10.2991/aebmr.k.211124.070
ID  - Masdiantini2021
ER  -