Results 141 to 150 of about 135,901 (198)

Pentagon Fraud and Sustainability Reporting: A Literature Review

Journal of Economics, Finance And Management Studies
Sustainability reporting is a communication tool for companies to inform stakeholders about their environmental, social, and Governance activities while also serving as a strategic approach to strengthening corporate reputation. Thus, this study aims to fill this research gap by examining how fraud factors impact transparency and accountability in ...
Sutrisno Sutrisno, Syahril Djaddang, Suratno Suratno   +2 more
openaire   +2 more sources

Fraud Pentagon In Fraudulent Financial Statements

, 2021
This study aims to examine the fraud pentagon, namely the effect of pressure, opportunity, rationalization, ability and arrogance in fraudulent financial statements. This type of research is descriptive verification which is causality in nature. The unit
Tiara Harahap, Dea Arme, Koeswayo, P. S. (Poppy), Irawady, C. (Cahya)   +2 more
core  

Companies Committed to Responsible AI: From Principles towards Implementation and Regulation? [PDF]

Philos Technol, 2021
de Laat PB.
europepmc   +1 more source

The computational philosophy: simulation as a core philosophical method. [PDF]

Synthese, 2021
Mayo-Wilson C, Zollman KJS.
europepmc   +1 more source

Determinants of Academic Fraud Behavior: The Perspective of the Pentagon Fraud Theory

, 2023
Nurcahyono Nurcahyono, Ayu Noviani Hanum
openaire   +1 more source

Fraud Pentagon as a Measurement Tool for Detecting Financial Statements Fraud

Proceedings of the 17 th International Symposium on Management (INSYMA 2020), 2020
R.T. Handayani, A.B. Lestari, K. Fuad
openaire   +1 more source

Deteksi Kecurangan Pada Laporan Keuangan Dengan Menggunakan Perspektif Fraud Pentagon Pada Sektor Finansial Yang Terdaftar Di Bursa Efek Indonesia

Fokus penelitian ini adalah bagaimana kecurangan fraud pentagon berdampak pada deteksi kecurangan laporan finansial terhadap perusahaan sektor keuangan yang terdaftar di Bursa Efek Indonesia selama periode 2021-2023. Riset ini memakai model penelitian
Reinhart, Marcell
core   +1 more source

Editorial: Personality interactions in the workplace: light and dark sides of human behavior. [PDF]

Front Psychol
Galán M, Pineda D, Do BR.
europepmc   +1 more source

Pengaruh Fraud Pentagon, Proactive Fraud Audit dan Forensik Digital terhadap Pencegahan Kecurangan dengan Kualitas Kepemimpinan sebagai Variabel Moderasi (Studi Empiris Pada Bank BUMN Kota Palembang) [PDF]

Rumusan dalam penelitian ini adalah bagaimana pengaruh Fraud Pentagon, Proactive Fraud Audit, Dan Forensik Digital Terhadap Pencegahan Kecurangan Dengan Kualitas Kepemimpinan Sebagai Variabel Moderasi (Studi Empiris Pada Bank BUMN Kota Palembang ...
Lusi Sri Rahmawati, NIM.222022012
core  

Crowe\u27s Fraud Pentagon Theory dalam Pencegahan Fraud pada Proses Pengadaan melalui E-Procurement

, 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.
Danuta, Krisnhoe Sukma
core