Results 161 to 170 of about 208 (170)

Pendeteksian Potensi Financial Statement Fraud dengan Analisis Fraud Pentagon

The aim of this research is to identify potential instances of financial statement fraud using the Fraud Pentagon theory, which includes the elements of pressure, opportunity, rationalization, competence, and arrogance. Pressure is represented by variables such as financial stability, financial targets, and external pressures.
Lestari, Widya, Sukartini, Sukartini, Fauzi, Nurul   +2 more
openaire   +1 more source

Why we need more waste, fraud and mismanagement’ in the Pentagon

Survival, 1982
Edward N Luttwak
exaly  

Faculty, Update the Fraud Triangle: Application of the Fraud Diamond and Pentagon in the Accounting Classroom

The BRC Academy Journal of Business, 2022
exaly  

Academic Fraud Behaviour of Accounting Students: The Investigation Using Fraud Pentagon Theory

2021
exaly  

The Use of the Fraud Pentagon Model in Assessing the Risk of Fraudulent Financial Reporting

Risks
Ioan-Bogdan Robu, Ionela `Munteanu, Anghel Ion   +2 more
exaly  

Determinants of financial statement fraud: the perspective of pentagon fraud theory (evidence on Islamic banking companies in Indonesia)

Journal of Islamic Accounting and Business Research
Bambang Tjahjadi
exaly  

An Examination of Management Tone in the MD&A in the Context of Fraud Pentagon

Journal of Forensic Accounting Research
Zabihollah Rezaee, Abolfazl Soleimani, Azam Pouryousof   +2 more
exaly  

Revisiting the Fraud Triangle in Corporate Frauds: Towards a Polygon of Elements

Journal of Risk and Financial Management
Paolo Roffia
exaly  

Pentagon blocks MIT inquiry into missile data fraud claims

Nature, 2004
exaly  

Analysis of Fraudulent Financial Reporting Through the Fraud Pentagon Theory

2020
exaly