Forensic accounting Fraud Money Laundering Triangle Fraud Theory Accounting Annual Report Auditor Independence Competence Corporate Governance Disclosure Heritage Assets Independence Leverage ratios Liquidity ratios Photo Profitability ratios Voluntary disclosures Quality Audit Recognition Semiotic Shariah Valuation agency theory and appraisal board of commissioners board of directors corporate governance ethics Auditor fair value financial state loss firm size forensic accounting fraud fraudulent financial reporting internal audit investigative audit motivation relevance of financial reports taxation