International Journal of Social Service and Research
Vol. 5 No. 2 (2025): International Journal of Social Service and Research

LEGAL PROTECTION FOR PUBLIC ACCOUNTANTS AGAINST FAILURE TO DETECT FINANCIAL REPORTING FRAUD

Subri, Anderson (Unknown)
Surono, Agus (Unknown)
Hamid, Adnan (Unknown)

Article Info

Publish Date
26 Feb 2025

Abstract

The purpose of this study is to explore the ideal concept of professional legal protection in protecting the public interest from financial reporting fraud. The research employed a normative juridical law method, focusing on doctrinal legal research, to gather comprehensive insights into the challenges and perceptions surrounding legal protections for public accountants. Thematic analysis categorized the findings to provide a coherent understanding of the gaps and challenges in the current legal system, ultimately striving to enhance the legal framework surrounding the Public Accountant profession. The evaluation of potential reforms based on principles of justice offers a pathway toward enhancing the legal system surrounding the public accounting profession.

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Journal Info
International Journal of Social Service and Research
Website

Abbrev

ijssr

Publisher

Ridwan Institute

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences

Description

International Journal of Social Service and Research is a double-blind, peer-reviewed academic journal with open access to social and scientific fields. The journal is published monthly by Ridwan Institute. International Journal of Social Service and Research provides a means for sustained ...