Results 21 to 30 of about 209 (170)
The usage of Fraud Hexagon Model to discover fraud in the Financial Statements An Applied Study [PDF]
Maǧallaẗ Al-Buḥūṯ Al-Mālīyyaẗ wa Al-Tiğāriyyaẗ, 2022 The research aims to use the Fraud Hexagon Model to improve the comprehension the main elements that cause fraud to occur. Fraud Hexagon Model is the expansion of Pentagon fraud model, fraud diamond and fraud triangle.
ألاء عبده إبراهيم حسن الکتبي
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Fraud Pentagon: Detection of Financial Statement Fraud in a Firm
Mediterranean Journal of Social Sciences, 2023 The study examines conceptually the detection of financial statements fraud using fraud pentagon. The study discusses the relationship between fraud pentagon and financial statement fraud. The methodology adopted in this study is library research whereby relevant and extant literature related to the elements in fraud pentagon were reviewed in relation ...
Ehigie Aimienrovbiye Humphrey +2 more
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El Muhasaba: Jurnal Akuntansi, 2022 This study examine the dimensions of fraud pentagon to explain this effect on the financial statement fraud. The fraud pentagon theory shows five elements can affect financial statement fraud, the element of pressure, the element of opportunity, the ...
Ybanez Vijeysechan Hamadi +2 more
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The Effect of Fraud Pentagon on Fraudulent Financial Reporting
Integrated Journal of Business and Economics, 2021 The purpose of this research is to demonstrate and investigate the influence of the fraud pentagon on fraudulent financial reporting. A quantitative technique was applied in the investigation. This study makes use of secondary data and a purposive sampling technique.
Hanna Nihayah Fahira +2 more
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Kompartemen: Jurnal Ilmiah Akuntansi, 2023 This study aims to examine the impact of fraud pentagon model elements on financial statement fraud and analyze the role of good corporate governance in moderating fraud pentagon model elements on fraudulent financial statements in government ministries ...
David Kurniawan, Reskino Reskino
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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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Pentagon Fraud Analysis in Detecting Fraudulent Financial Reporting
Riset Akuntansi dan Keuangan Indonesia, 2021 The purpose of this study was to analyze the influence of fraud pentagon theory in detecting the fraudulent financial reporting. Fraud pentagon theory is the development of the previous fraud theory of fraud triangle and fraud diamond. This research uses
Eny Kusumawati +2 more
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THE EFFECT OF PENTAGON'S FRAUD ON PROFIT MANAGEMENT
Contemporary Journal on Business and Accounting, 2022 Purpose – The purpose of this study was to analyze the effect of pentagon fraud towards earnings management. The fraud pentagon consists of 5 factors that influence the occurrence of fraud, namely: pressure, opportunity, rationalization, capability, and arrogance. Design/methodology/approach – Multiple regression analysis was used to analyze the ...
Paulus Tangke +2 more
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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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1081. Parthenium integrifolium L.: Compositae
Curtis's Botanical Magazine, Volume 40, Issue 4, Page 475-486, December 2023., 2023 Summary The North American Prairie plant, Parthenium integrifolium L. (Compositae: Heliantheae: Ambrosiinae) is described and illustrated. Related genera in the subtribe are commented on, as well as the better‐known species, P. argentatum A.
Nicholas Hind, Christabel King
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