Results 181 to 190 of about 125,481 (194)

The Fraud theories: Triangle, Diamond, Pentagon

International Journal of Accounting, Auditing and Performance Evaluation, 2022
openaire   +1 more source

Ethical values and auditors fraud tendency perception: testing of fraud pentagon theory

Journal of Financial Crime, 2023
exaly  

Adherence of Fraud Pentagon Dimensions in Cases Reported by Security Exchange Commission in United States Between 2018 and 2019

Accounting, Finance, Sustainability, Governance & Fraud, 2023
exaly  

Factors Affecting the Financial Statement Fraud in the Perspective of the Pentagon Fraud

2023
Jajat Sudrajat
exaly  

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