The purpose of this study was to examine the potential for fraudulent financial reporting using the fraud hexagon … annual financial statements) affect fraudulent financial reporting. The sample of this study comprises banking companies … software. The results of this study indicate that external pressure and arrogance affect fraudulent financial reporting …

fraudulent companies. Finally, the study re-estimated the models' coefficients based on current South African data to determine …

demonstrated that the change in directors' factors has a negative and substantial impact on the detection of fraudulent financial … identifying fraudulent financial statements. The findings of this study also demonstrate that the audit committee can reduce the … impact of the industry's cyclical structure and shift of directors on the detection of fraudulent financial statements. The …