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Pengaruh Fraud Pentagon terhadap Financial Statement Fraud

Bandung Conference Series: Accountancy
Abstract. This study aims to determine banking companies that experience financial statement fraud using pentagon fraud theory. Pentagon fraud has five factors that influence the cause of someone committing fraud, namely pressure, opportunity, rationalization, competence and arrogance.
Izmi Hafsah Azizah   +2 more
openaire   +1 more source

Financial statement comparability and accounting fraud

Journal of Business Finance and Accounting, 2023
BELÉN Blanco   +2 more
exaly  

Fraud in Financial Statements

2014
Julie E. Margret, Geoffrey Peck
openaire   +1 more source

Satyam Financial Statement Fraud (A)

2022
Sanjay Kumar Mishra, Beenish Hussain
openaire   +1 more source

Tracking down financial statement fraud by analyzing the supplier-customer relationship network

Computers and Industrial Engineering, 2023
Yanpeng Chang, Xiaoqian Zhu
exaly  

Financial pressure and related party transactions on financial statement fraud: fraud triangle perspective

International Journal of Business and Emerging Markets, 2022
Ataina Hudayati, Zuraidah Mohd Sanusi
exaly  

Gender diversity and financial statement fraud

Journal of Accounting and Public Policy, 2022
Yang Wang, Mei Yu, Simon Gao
exaly  

Fraud Analysis of Financial Statements in the Perspective of Fraud Triangle

Advances in Economics, Business and Management Research, 2022
Siti Nurlisma Vebrianti   +2 more
openaire   +1 more source

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