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Power and the Aerial Sublime in Victor Pelevin
The Russian Review, Volume 82, Issue 4, Page 582-598, October 2023., 2023 Abstract This essay distinguishes flight as a salient trope throughout multiple Pelevin texts: Omon Ra (1992), Chapaev and the Void (1996), Generation P (1999), Empire V (2006), and Love for Three Zuckerbrins (2014). It examines flight through the aesthetics of the sublime—classical, (post)‐Soviet, and postmodern.
Sofya Khagi
wiley +1 more source
Sociological Forum, Volume 38, Issue S1, Page 1082-1105, September 2023., 2023 In an era of digital surveillance, data profiteering companies have created a surveillance‐based economy that uses algorithms to target messages and content that increase social divisions and inequality. This economic model poses an existential threat to democracy and social stability not only because of the amplification but because these algorithms ...
Jessica Dawson
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President Trump and the Shallow State: Disloyalty at the Highest Levels
Presidential Studies Quarterly, Volume 52, Issue 3, Page 573-595, September 2022., 2022 President Donald Trump often complained about the “deep state” of career civil servants who, he asserted, were determined to undermine his presidency. But it was his own presidential appointees who most visibly resisted his directives. Political appointees are expected to be the most loyal advocates of a president's policy agenda, riding herd on the ...
James P. Pfiffner
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Fraudulent financial reporting through the lens of the fraud pentagon theory
Jurnal Akuntansi Aktual, 2021 Fraud causes trillions of rupiah in losses in the business world. With the fraud pentagon lens, this study aims to examine whether pressure, opportunity, rationalization, capability and arrogance affect fraudulent financial reporting.
Wiwit Rica Anggraini +1 more
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[Retracted] False Financial Statement Identification Based on Fuzzy C‐Means Algorithm
Complexity, Volume 2021, Issue 1, 2021., 2021 Financial accountants falsify financial statements by means of financial techniques such as financial practices and financial standards, and when compared with conventional financial data, it is found that the falsified financial data often lack correlation or even contradict each other in terms of financial data indicators. At the same time, there are
Jixiao Li, Zhihan Lv
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Factors that Influence Financial Statement Fraud with Fraud Pentagon Analysis
Asia Pacific Fraud Journal, 2023 This study has a purpose to observe what is the impact of Fraud Pentagon Theory. This includes the following opportunity (as proxied) using the industrial nature variables and ineffective monitoring, capability (as proxied by the variable of change in director), rationalization (as proxied by the variable of change in auditor), arrogance (as proxied by
Danny Wibowo, Yusril Putra
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Majalah Ilmiah Bijak, 2021 Fraudulent Practices A is a problem that must be detected at the Earliest time, as an Effort to Protect Company'S assets and maintain the trust of stakeholders.
Shinta Gem Sari, Alif Akbar Subkhi
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PREDICTION OF FINANCIAL REPORTING FRAUD WITH CROWE’S FRAUD PENTAGON MODEL
Media Riset Akuntansi, Auditing & Informasi, 2023 This study aims to examine the factors that influence fraudulent financial statements using the Crowe's Pentagon model approach. There are five dimensions in this model including Pressure, Opportunity, Rationalization, competence and arrogance. Financial instability, and leverage, is a proxy for measuring the Pressure variable. Composition of Directors
Harti Budi Yanti +5 more
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AnalisisPengaruh FraudPentagonUntukMendeteksi Manipulasi Laporan Keuangan
Jurnal Akuntansi dan Perpajakan, 2020 This research is to find out the influence of fraud pentagon for detection fraudulent financial reporting. Fraud Pentagon as independent variable which has five elements, namely: (1) Pressure, which proxied by financial stability, external pressure, and ...
Garin Puspitasari, Hastuti Woro Hastuti
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FRAUD PENTAGON ANALYSIS ON DETERMINAND FRAUD FINANCIAL STATEMENT
Jurnal Kewirausahaan dan Inovasi, 2023 The purpose of this study was to determine the effect of Pressure on Fraudulent Financial Statements, Opportunity on Fraudulent Financial Statements, Rationalization on Fraudulent Financial Statements, Competence on Fraudulent Financial Statements, and Arrogance on Fraudulent Financial Statements.
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