Archive:: International Journal of Economic Behavior and Organization:: Science Publishing Group

Volume 12, Issue 3, September 2024

Research Article
Collusion, Arrogance, and Pressure on Fraudulent Financial Statements: The Role of Income Tax Rate (Evidence from Indonesia)

Nur Triyani, Hasni Yusrianti^*, Kemas Muhammad Husni Thamrin

Issue: Volume 12, Issue 3, September 2024

Pages: 114-122

Received: 25 May 2024

Accepted: 19 June 2024

Published: 2 July 2024

DOI: 10.11648/j.ijebo.20241203.11

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Abstract: Fraud in financial statements can have an impact on the accuracy and reliability of the use of financial statements, including affecting the amount of tax, fines paid, and the audit process. This study aims to analyze the effect of pressure, arrogance and collusion on financial statement fraud and the role of income tax rates as a moderating variab... Show More

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Research Article
Mobile Money Adoption and Performance of Informal Family Enterprises During COVID-19 Lockdown in Ekiti State, Nigeria

Ifeoluwa Felicia Ogunjemilua, Abiodun Isaac Oyebola, Felix Akinlade Babatola, Pascal Omotayo Dada, Emmanuel Makanjuola Ogunjemilua^*

Issue: Volume 12, Issue 3, September 2024

Pages: 123-132

Received: 26 June 2024

Accepted: 15 July 2024

Published: 6 August 2024

DOI: 10.11648/j.ijebo.20241203.13

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Abstract: The study was carried out on family enterprises in Ekiti state during COVID-19 Lockdown: to identify socio-economic characteristics of the family enterprises; to determine the types of mobile money adopted; to determine the factors influencing the types of mobile money adopted; and to examine the effect of mobile money adopted on the performance of... Show More

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