Results 61 to 70 of about 125,481 (194)

PENGARUH FRAUD PENTAGON TERHADAP PERILAKU KECURANGAN AKADEMIK [PDF]

, 2021
The purpose of this study was to determine the effect of the fraud pentagon on academic fraud behavior. Collecting data in this study was carried out with a quantitative type of research by distributing questionnaires to 100 (one hundred) students.
Rahayu, Runik Puji, Alfian, Nurull
core   +1 more source

The Analysis of Fraudulent Financial Reporting Determinant through Fraud Pentagon Approach

Jurnal Dinamika Akuntansi, 2017
The purpose of this study was to analyze the prediction of fraudulent financial reporting with the perspective of pentagon fraud. Pentagon fraud theory is the development of the theories of fraud triangle and fraud diamond. The Pentagon fraud theory adds
Siska Apriliana, Linda Agustina
doaj   +1 more source

PENDEKATAN CROWE’S FRAUD PENTAGON THEORY DALAM MENDETEKSI KECURANGAN LAPORAN KEUANGAN [PDF]

, 2022
Untuk membantu pihak auditor dalam mendeteksi kecurangan laporan keuangan. The Crowe’s Fraud Pentagon merupakan salah satu teori yang digunakan untuk mendeteksi fraud.
Basmar, Nur Azizah, Sulfati, Andi
core   +1 more source

Analisis Fraud Pentagon dalam Mendeteksi Financial Statement Fraud [PDF]

, 2020
This research aims to analyze the influence of fraud pentagon theory on detecting the financial statement fraud proxied with earning management. Element fraud pentagon which used on independent variabel is financial stability, external pressure, nature ...
, Dr. Fatchan Achyani, S.E, M.Si, Saputra, Aditya Danang   +1 more
core   +1 more source

Transmission Raman Spectroscopy (TRS) for Accurate Authentication of API in Coated Hydroxychloroquine (HCQ) Tablets

Journal of Raman Spectroscopy, Volume 57, Issue 9, Page 1565-1576, September 2026.
We report the development and use of a transmission Raman spectroscopy (TRS) system for a more accurate but nonintrusive way of authentication of API in coated HCQ tablets which otherwise is not possible using the backscattered (BS) configuration of Raman spectroscopy. The coating interference is found to be almost zero in case of the TRS and a greater
Vijay Kumar, Khan Mohammad Khan, Hemant Krishna, Khageswar Sahu, Srinibas Satapathy, Shovan Kumar Majumder   +5 more
wiley   +1 more source

Creating a Masterpiece. The Road to (and Beyond) Woodward and Hoffmann's 1969 Angewandte Chemie Treatise

The Chemical Record, Volume 26, Issue 8, August 2026.
This publication describes how R. B. Woodward and Roald Hoffmann crafted their masterpiece publications. Illustrations include Woodward's first draft of the famous “Violations There are none. Nor can violations be expected of so fundamental a principle of maximum bonding.” Original but discarded text shows the stepwise paths toward the W‐H masterpieces.
Jeffrey I. Seeman
wiley   +1 more source

Fraud Hexagon Theory in Thai Contexts: Examining Cultural Boundary Conditions of Financial Statement Fraud Determinants, Firm Value, and Sustainable Governance

Business Strategy &Development, Volume 9, Issue 2, June 2026.
ABSTRACT This study examines fraud hexagon theory's cultural boundary conditions in Thai listed companies, identifying which elements operate universally versus requiring reconceptualization for sustainable governance in relationship‐based Asian economies.
Chutima Uaiphon, Phanthip Yangklan
wiley   +1 more source

The Tariff Trap: Why Funding Health Programs Through Tariffs Harms Both Health and Democracy

World Medical &Health Policy, Volume 18, Issue 2, June 2026.
ABSTRACT In 2025, the Trump Administration imposed significant tariffs on imports to the US as part of aggressive trade negotiations with other countries. Tariffs have important impacts on health that include increases in the prices that consumers and businesses pay for goods and potential damage to global supply chains.
Holly Jarman, Miranda Yaver
wiley   +1 more source

Analysis Factor Triggers Fraud And Corporate Governance On Indications of Fraudulent Financial Reporting Using the Pentagon Fraud Theory Approach

Eksis: Jurnal Riset Ekonomi dan Bisnis, 2019
This study examines the correlation between fraud triggering factors using the Pentagon fraud theory approach and the role of corporate governance on the indication that companies conduct financial statement fraud.
Sri Astuti, Marita Marita, Sucahyo Heriningsih   +2 more
doaj   +1 more source

A strike for democracy? Migration, the bigot's veto, and the electoral use of force

American Journal of Political Science, Volume 70, Issue 2, Page 491-502, April 2026.
Abstract Politicians and philosophers alike have warned that the spread of anti‐migrant bigotry in the Western world requires a tragic trade‐off regarding immigration policy: Although millions of asylum‐seekers might be owed admission to Western democracies, there are many cases where they nonetheless ought to be denied entry, because their admission ...
Shmuel Nili
wiley   +1 more source