Audit Committee Strength and Environmental Tax Transparency in Dampening PublicFraud Perceptions in ASEAN

Laras Angelia Nirwana Sari; M. Syahrudin

doi:10.69725/jipi.v2i2.333

Authors

Laras Angelia Nirwana Sari Department of Accounting, STIE Gema Widya Bangsa, Bandung 40287, Indonesia
M. Syahrudin Doctoral Program in Economics, Faculty of Economics, Universitas Katolik Parahyangan, Bandung 40141, Indonesia

DOI:

https://doi.org/10.69725/jipi.v2i2.333

Keywords:

Fraud behavior, Tax governance, Audit committee, Tax transparency, Anti-fraud

Abstract

Purpose – This research explores the dynamic influences of fraud-related behavioral drivers alongside taxation governance and audit oversight
on anti-fraud intentions.
Design/methodology/approach – Based on a multilevel framework, the structural model of perceptions combines fraud behavior with tax
governance mechanisms and audit oversight.
Findings – Results demonstrate that fraud drivers, perceived tax transparency and environmental tax compliance orientation are not likely to
have both direct and indirect influences on anti-fraud intention. Objectively speaking, the mechanisms of oversight embedded in audit quality
also fail to moderate these associations. The presence of formal governance systems and transparency tools is not enough to activate fraud
awareness into intention to prevent behavior when enforcement credibility and personal contribution are minimized.
Originality/value – The paper provides a unique combination of fraud behavioral theory, taxation governance and audit oversight in an
integrated framework and presents data-based discussions on the limitations of formal controls in perception-based anti-fraud environments.
Research implications – The results suggest that there is a need for theoretical expansion by including enforcement salience, institutional
trust and moral engagement to further understand anti-fraud behaviour not only as the result of structural governance mechanisms.

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Author Biographies

Laras Angelia Nirwana Sari, Department of Accounting, STIE Gema Widya Bangsa, Bandung 40287, Indonesia

Laras Angelia Nirwana Sari, S.E., M.Ak., Ak., is an academic and professional accountant affiliated with the Department of Accounting at STIE Gema Widya Bangsa, Bandung. Holding educational backgrounds in Economics (Bachelor's), Accounting (Master's), and a professional accountant certification, her research and teaching focus is in the field of accounting. She is actively involved in publishing scholarly work to contribute to the advancement of accounting science and higher education.
M. Syahrudin, Doctoral Program in Economics, Faculty of Economics, Universitas Katolik Parahyangan, Bandung 40141, Indonesia

M. Syahrudin, S.E., M.Ak., is a lecturer at Universitas Katolik Parahyangan, Bandung. Holding a Master's degree in Accounting, he is actively engaged in research and scholarly writing within the accounting discipline. His research publications are accessible via his Google Scholar and ORCID profiles, reflecting his dedication to disseminating academic knowledge and findings to the broader scholarly community.

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