Results 81 to 90 of about 131,643 (161)

Application of the pentagon fraud theory in research misconduct / Dhyah Setyorini … [et al.] [PDF]

, 2023
Higher education institutions or universities see themselves as academics who can serve as role models for future generations, and they are frequently seen as the center of advanced ethical thinking.
Susilo, Arief Zuliyanto, Setiani, Eko Putri, Setyorini, Dhyah, Dewanti, Patriani Wahyu   +3 more
core  

FRAUD DETECTION OF FINANCIAL STATEMENTS WITH PENTAGON FRAUD ANALYSIS

Kajian Akuntansi
Abstract.This study aims to determine the effect of financial stability, financial targets, external pressure, external auditor quality, ineffective monitoring, change of auditor, total accruals, CEO education, CEO founder, CEO duality, and political connections on financial statements fraud in Consumer Cyclicals companies listed on the Indonesian ...
Afifah Fadhilah, Deliana Deliana, Abdul Rahman, Selfi Afriani   +3 more
openaire   +1 more source

Trump, Personalism, and US Administrative Capacity

Politics &Policy, Volume 53, Issue 4, August 2025.
ABSTRACT Donald Trump represents an extraordinary degree of personalism in American politics, especially given the traditional power and capacity of the Republican Party and American democracy. A lesson Trump drew from his first term in office is that he needed to better institutionalize mechanisms of personal loyalty to deal with perceived betrayals ...
Donald Moynihan
wiley   +1 more source

FRAUD PENTAGON DALAM MANAJEMEN LABA DI PERUSAHAAN MANUFAKTUR LOGAM DAN KIMIA

Jurnal Ilmiah Wahana Akuntansi, 2019
Penelitian ini dilakukan untuk menganalisis apakah adanya fraud dari mendeteksi laporan keuangan dengan mencari manejmen laba. Penggunaan pentagon fraud dalam penelitian ini karena pentagon fraud merupakan sebuah pengembangan dari teori-teori sebelumnya ...
Theresa Ventyana Yulia Putri
doaj  

Fraud Pentagon and Fraudulent Financial Reporting: Evidence from Manufacturing Companies in Indonesia and Malaysia

Journal of Accounting and Investment, 2021
Research aims: This study aims to examine the influence of fraud pentagon concept on fraudulent financial reporting. Design/Methodology/Approach: This study’s population was manufacturing companies listed in Indonesia Stock Exchange and Malaysia Stock ...
Erni Suryandari Fathmaningrum, Gupita Anggarani   +1 more
doaj   +1 more source

Outcome and process frames: Strategic renewal and capability reprioritization at the Federal Bureau of Investigation

Strategic Management Journal, Volume 46, Issue 6, Page 1325-1362, June 2025.
Abstract Research Summary Framing is critical for leaders who must build support for strategic renewal. While research has concentrated on renewal that replaces one set of capabilities with another, we explore a distinctive challenge: how leaders persuade stakeholders to endorse the reprioritization of resources toward a capability set that must ...
Ryan Raffaelli, Tiona Zuzul, Ranjay Gulati, Jan Rivkin   +3 more
wiley   +1 more source

Corporate Governance Mechanisms in Preventing Accounting Fraud: A Study of Fraud Pentagon Model [PDF]

, 2018
This research is aimed to identify whether financial targets, ineffective monitoring, change in auditor, change in direction and arrogance on accounting fraud and analyse the moderating effect of corporate governance mechanism on fraud pentagon model ...
Hidayah, Retnoningrum, Khaddafi, Muammar, Achmad, Tarmizi, Ghozali, Imam, Pamungkas, Imang Dapit   +4 more
core   +1 more source

FRAUD PENTAGON THEORY FOR DETECTING FINANCIAL STATEMENT FRAUDULENT

Jurnal Riset Akuntansi Kontemporer, 2021
Cases of fraud from 2019 to 2020 in Indonesia involve companies of state-owned enterprises. This study aimed to analyze the factors that encourage financial statement fraudulent with analysis of fraud pentagon theory. This research analyzes the influence
Rif'atul Fitriyah, Santi Novita
doaj   +1 more source

From logic to action on flourishing for all

Business and Society Review, Volume 130, Issue S1, Page S22-S32, Spring 2025.
Abstract There is general agreement among sustainability professionals that sustainability needs to be implemented for all and not selectively for just a few. We argue that it is time to urgently act on sustainability and climate change. We suggest plausible actions by businesses, governments, consumers investors, and others.
Paul Shrivastava, John H. Grant
wiley   +1 more source

The Effect Of Pentagon Fraud Components On Indications Of Financial Statement Fraud

Jurnal HARMONI: Jurnal Akuntansi dan Keuangan
The purpose of this research is to examine and analyse the influence of pentagon fraud components (pressure, opportunity, rationalisation, competence, and arrogance) on financial statement fraud. The samples used in this study are 90 manufactured companies that were listed on the Indonesia Stock Exchange during the period 2017-2019.
Ahmad Rifat, Nurmala Ahmar, JMV. Mulyadi
openaire   +1 more source