Results 21 to 30 of about 7,902 (97)

Financial distress and fraud hexagon theory components on financial statement fraud

International journal of business, economics and management
This study aims to examine the effect of financial distress and the components of the Fraud Hexagon Theory on financial statement fraud among insurance companies listed on the Indonesia Stock Exchange (IDX) during the 2019–2023 period. From the total population, 12 companies met the sampling criteria, resulting in 60 firm-year observations over the ...
I.G.A. Kade Amanda Githayoni, Ni Ketut Rasmini, I Ketut Sujana, I Nyoman Wijana Asmara Putra, Gerianta Wirawan Yasa, Ni Made Adi Erawati   +5 more
openaire   +1 more source

The Determinants of Financial Statement Fraud: Fraud Pentagon Perspective

Jurnal Akuntansi Aktual
Purpose: This study investigates the determinants of financial statement fraud from the perspectives of fraud pentagon theory. It is important to study the issue within the context of state-owned companies (BUMN) as stakeholders pay a lot of attention on the companies.Method: This research is quantitative one, with a logistic regression analysis of the
Jannah Zahra Inayah, Anis Chariri
openaire   +2 more sources

Determination of fraud in the financial statements

, 2014
The dissertation analyses the determination of fraud in the financial statements: the conception of fraud was analysed from different perspectives, the components of fraud conception and the conditions influencing the fraud were distinguished. The conception of fraud determination in the financial statements was identified as a seperate type of fraud ...
openaire   +1 more source

Corporate Governance and Financial Statement Fraud During the Covid-19: Study of Companies Under Special Monitoring in Indonesia

, 2023
Arum EDP, Wijaya R, Wahyudi I, Brilliant AB.   +3 more
europepmc   +1 more source

Financial statement fraud in Europe

, 2018
Nos últimos anos são cada vez mais os casos de fraude detetados em grandes empresas o que tem vindo a abalar a confiança dos mercados. No entanto, apesar de esta ser uma realidade, o estudo da temática na europa continua a ser bastante escasso. Assim sendo, apesar de um aumento na capacidade de regulação, do maior enfoque na temática nos últimos anos e
openaire   +1 more source

Financial Statement Fraud [PDF]

, 2014
openaire   +1 more source

Research on a financial fraud identification model by fusing a convolutional neural network. [PDF]

PLoS One
Lu H, Zhu S, Zhang Y, Lv R.
europepmc   +1 more source

Mental health and psychosocial sequelae of fraud victimization: a systematic review. [PDF]

Front Psychol
Bai J, Ho MH, Sung HT, Hung CS, Tsai JH.
europepmc   +1 more source

A systematic review and future directions for AI-driven detection of fraud patterns in SACCO transactions. [PDF]

Front Artif Intell
Ampumuza D, Katushabe C, Tamale M.
europepmc   +1 more source

In the future workplace: how the Dark Triad influences unethical behavior through the Fraud Pentagon among accounting students. [PDF]

Front Psychol
Albejaidi F, Mughal YH.
europepmc   +1 more source