Results 31 to 40 of about 209 (170)
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
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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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
wiley +1 more source
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
doaj +1 more source
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
wiley +1 more source
[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
wiley +1 more source
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
doaj +1 more source
Fraud Pentagon in Detecting Financial Statement Fraud
Journal of Multiperspectives on Accounting LiteraturePurpose: This study aims to prove the influence of the fraud pentagon on the existence of fraudulent financial statements. Methodology/approach: This research approach is quantitative with secondary data in the form of company annual reports in the manufacturing sector with the food & beverage sub-sector listed on the IDX for the 2016-2020 ...
Ruci Arizanda Rahayu +3 more
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Crowe's Fraud Pentagon Theory dalam Pencegahan Fraud pada Proses Pengadaan melalui E-Procurement
Jurnal Kajian Akuntansi, 2017 This research aims to identify how much the use of e-procurement can prevent or reduce things that trigger the occurrence of fraud, given the high level of corruption that occurs in the government procurement of goods/services.
Krisnhoe Sukma Danuta
doaj +3 more sources
APAKAH TEORI FRAUD PENTAGON RELEVAN DALAM MENDETEKSI PENGGELAPAN PAJAK?
Jurnal Akuntansi Multiparadigma, 2021 Abstrak – Apakah Teori Fraud Pentagon Relevan dalam Mendeteksi Penggelapan Pajak? Tujuan Utama – Penelitian ini memiliki tujuan menguji adanya dampak efek variabel berdasarkan teori fraud pentagon sebagai deteksi indikasi penggelapan pajak.
Ayu Fury Puspita +2 more
doaj +1 more source