Results 101 to 110 of about 211 (173)

Determinant of Financial Statement Fraud: Fraud Pentagon Perspective in Manufacturing Companies

İlköğretim Online, 2023
This research aims to get empirical proof relating to the results of fraud determinant supported fraud pentagon such as (1) pressure consists of financial stability, external pressure, and financial targets; (2) opportunity consists of ineffective monitoring and nature of industry; (3) rationalization; (4) competence; and (5) arrogance toward financial
Sendi Angsari Harman, Yustrida Bernawati
openaire   +1 more source

Cross-platform spread: vaccine-related content, sources, and conspiracy theories in YouTube videos shared in early Twitter COVID-19 conversations. [PDF]

Hum Vaccin Immunother, 2022
Ginossar T, Cruickshank IJ, Zheleva E, Sulskis J, Berger-Wolf T.   +4 more
europepmc   +1 more source

Revisiting Fraud Theories in Indonesian Context: A Systematic and Critical Literature Analysis

The Indonesian Accounting Review
Financial fraud, ranging from corporate mismanagement to embezzlement of public funds, remains a crucial issue in Indonesia, reflecting systemic weaknesses in governance and regulation.
Ida Kristiana, Nabila Syaharani Selima, Doddy Setiawan   +2 more
doaj   +1 more source

Signifikansi Karakteristik Chief Financial Officer dalam Mendeteksi Kecurangan Laporan Keuangan

Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen
: The Significance of Chief Financial Officer Characteristics in Detecting Financial Statement Fraud Objective: This study aims to test the effectiveness of the pentagon fraud theory in detecting fraudulent financial statements with CFO characteristics ...
Jaswadi, Dicky Chandra Ardiansah, Anin Dyah Luthfiani   +2 more
doaj   +1 more source

FRAUD PENTAGON THEORY FOR DETECTING FINANCIAL STATEMENT FRAUD IN BANKING INDUSTRY

International Journal of Application on Economics and Business
Financial statement fraud is an intentional misstatements, omissions or disclosure in financial statement done by an individual or a party to mislead financial statement users when making decisions. Financial statement fraud committed by irresponsible parties for their own advantage can lead to long-term losses.
Aileen Aileen, Susanto Salim
openaire   +1 more source

Erving Goffman and "The New Normal": Havoc and Containment in the Pandemic Era. [PDF]

Am Sociol, 2021
Hancock BH, Garner R.
europepmc   +1 more source

Mendeteksi Kecurangan Laporan Keuangan dengan Analisis Fraud Pentagon

Jurnal Akuntansi Keuangan dan Bisnis, 2018
Penelitian ini bertujuan untuk mendeteksi kecurangan laporan keuangan yang dijelaskan dengan earning management dengan menggunakan fraud pentagon theory. Faktor kecurangan dijelaskan oleh variabel financial target, financial stability, external pressure,
Yossi Septriani, Desi Handayani
doaj  

World Trade Center Health Program - United States, 2012-2020. [PDF]

MMWR Surveill Summ, 2021
Azofeifa A, Martin GR, Santiago-Colón A, Reissman DB, Howard J.   +4 more
europepmc   +1 more source

Do Fraud Pentagon Factors Explain Financial Statement Fraud? Evidence from Indonesian Manufacturing Firms

Advanced Research in Economics and Business Strategy Journal
This study aims to analyze the influence of factors in the fraud pentagon theory, namely financial targets, financial stability, external pressure, ineffective monitoring, change in auditor, change in director, and the frequency of CEO pictures, on ...
Maria Leontina Karina Pajur, Fidiana Fidiana , David Efendi   +2 more
doaj   +1 more source

Opioid prescriptions among the World Trade Center Health Program population. [PDF]

BMC Health Serv Res, 2023
Liu R, Calvert GM, Anderson KR, Malcolm H, Cimineri L, Dupont H, Martinez M.   +6 more
europepmc   +1 more source