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This study aims to obtain empirical evidence regarding the accuracy of variable proxies of pentagon fraud in detecting fraudulent financial statements. The variables of pentagon fraud are financial stability proxied by ACHANGE, financial targets proxied ...
Verawaty, Verawaty
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Ohio Medicaid Fraud Control Unit ... annual report
Began in 2006.; Vol. for 2006-2007 distributed, by e-mail, with "Application for certification as state Medicaid fraud control unit for the State of Ohio.
Ohio. Medicaid Fraud Control Unit.
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Determinants of Academic Fraud Behavior: The Perspective of the Pentagon Fraud Theory
Advances in social science, education and humanities research, 2023 Nurcahyono Nurcahyono
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Fraud Pentagon Dalam Mendeteksi Financial Statement Fraud
MDP Student Conference, 2023Tujuan dari penelitian ini adalah untuk mengetahui bagaimana elemen-elemen dari teori Fraud Pentagon mempengaruhi financial statement fraud. F-Score digunakan dalam penelitian ini sebagai proksi untuk financial statement fraud. Lima metrik yang digunakan dalam Pentagon Fraud adalah financial stability, ineffective monitoring, change in auditor, change ...
Cherrya Dhia Wenny, Nurandaru Oktaviani
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The Effect of Academic Fraud Dimensions of Fraud Pentagon's On Accounting Students
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi), 2022This study aims to examine the factors that influence academic fraud behavior by college students accounting class 2018 National Development University "Veteran" East Java and accounting students class 2018 Airlangga University using factors namely pressure, rationalization, opportunity, competence, and arrogance called the concept Fraud Pentagon ...
Muslimin Muslimin, Raffie Rafnhar
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A Comparison of Triangle, Diamond and Pentagon Fraud Models in Fraud Risk Assessment [PDF]
Iranian Journal of Value and Behavioral Accounting, 2020 exaly +2 more sources
Pengaruh Fraud Pentagon terhadap Financial Statement Fraud
Bandung Conference Series: AccountancyAbstract. This study aims to determine banking companies that experience financial statement fraud using pentagon fraud theory. Pentagon fraud has five factors that influence the cause of someone committing fraud, namely pressure, opportunity, rationalization, competence and arrogance.
Izmi Hafsah Azizah +2 more
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Fraudulent Financial Reporting: A Fraud Pentagon Analysis
GATR Accounting and Finance Review, 2019Objective – The massive and broad impact caused by fraud has made it widely discussed by researchers. Several theories have been developed to explain the cause of fraud. The most recent theory that attempts to explain fraud is pentagon fraud. This study attempts to explain the effect of pentagon fraud on the detection of financial statement fraud in ...
Satria Tri Nanda +2 more
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Analysis Of Financial Report Fraud Through The Pentagon Fraud Approach
Wawasan : Jurnal Ilmu Manajemen, Ekonomi dan KewirausahaanThe purpose of the meta-analysis in this study is to explain and prove the relationship between Pentagon Fraud and Financial Report Fraud. The articles used in this meta-analysis were collected through electronic journals. There are five journals that can be studied qualitatively.
null Nadya Andreyanto +2 more
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Factors Affecting the Financial Statement Fraud in the Perspective of the Pentagon Fraud
Proceedings of the 2nd International Conference of Mental Health, 2021. Meiryani +3 more
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