Analysis of the Relationship Between Information Technology Use and Financial Reporting Fraud
Keywords:
Information Technology, Financial Reporting FraudAbstract
This literature review study is motivated by an empirical phenomenon that describes events and issues regarding the widespread fraudulent acts of financial reporting carried out by companies. The motives for fraudulent financial reporting vary, but the fraudulent financial reporting that is carried out cannot be justified. This literature is intended to theoretically analyze the relationship between the use of information technology and fraudulent financial reporting. The literature review method was carried out on ten articles obtained from two databases, namely Google Scholars and Publish or Perish. Keywords for article searches are "Information Technology", "Financial Reporting Fraud", with "AND" as the Boolean Operator. The relationship between Information Technology and Financial Reporting Fraud is based on Stewardship theory and Attitude and Behavior theory. The results of this literature review are that the use of Information Technology (IT) in companies has a negative effect on acts of Financial Reporting Fraud.
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Copyright (c) 2024 Johan Julianta Bintang, Leni Wahyuli Sigalingging, Deliana Deliana, Rikson Dastin Manurung (Author)

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Simposium Ilmiah Akuntansi under the terms of a Creative Commons Attribution 4.0 International License / CC BY 4.0 This license permits anyone to copy and redistribute this material in any form or format, compose, modify, and make derivative works of this material for any purpose, including commercial purposes, so long as they include credit to the Author of the original work.