id	author	title	date	pages	extension	mime	words	sentence	flesch	summary	cache	txt
ijtc-1924	Puspanita, Intan; Anistya Vinta Desi	Analysis of Tax Avoidance and Firm Size on Fraudulent Financial Reporting with the Beneish M-Score Approach	2025	14	.pdf	application/pdf	5698	301	42	Another factor that might affect the frequency of financial statement fraud is the size of the company. Research conducted by (Junus et al., 2025) conducted research across different firms and discovered that financial statement fraud is positively correlated with firm size.	cache/ijtc-1924.pdf	txt/ijtc-1924.txt