Results 181 to 190 of about 125,483 (197)

The Fraud theories: Triangle, Diamond, Pentagon

International Journal of Accounting, Auditing and Performance Evaluation, 2022
openaire   +1 more source

A Theoretical Underpinning for Examining Insider Attacks Leveraging the Fraud Pentagon

IFIP Advances in Information and Communication Technology, 2021
Keshnee Padayachee
exaly  

Ethical values and auditors fraud tendency perception: testing of fraud pentagon theory

Journal of Financial Crime, 2023
exaly  

Adherence of Fraud Pentagon Dimensions in Cases Reported by Security Exchange Commission in United States Between 2018 and 2019

Accounting, Finance, Sustainability, Governance & Fraud, 2023
exaly  

Pendeteksian Potensi Financial Statement Fraud dengan Analisis Fraud Pentagon

The aim of this research is to identify potential instances of financial statement fraud using the Fraud Pentagon theory, which includes the elements of pressure, opportunity, rationalization, competence, and arrogance. Pressure is represented by variables such as financial stability, financial targets, and external pressures.
Lestari, Widya, Sukartini, Sukartini, Fauzi, Nurul   +2 more
openaire   +1 more source

Faculty, Update the Fraud Triangle: Application of the Fraud Diamond and Pentagon in the Accounting Classroom

The BRC Academy Journal of Business, 2022
exaly  

Why we need more waste, fraud and mismanagement’ in the Pentagon

Survival, 1982
Edward Luttwak
exaly  

The Effect of Pentagon Fraud on Academic Fraud and the Role of Religiosity as Effect Moderation At Current Accounting Student’s Online Learning

Advances in social science, education and humanities research, 2023
exaly  

Factors Affecting the Financial Statement Fraud in the Perspective of the Pentagon Fraud

2023
Jajat Sudrajat
exaly  

Pentagon Fraud Analysis in Detecting Fraudulent Financial Statements in Pharmaceutical Companies Listed on the Indonesia Stock Exchange (IDX)

Advances in economics, business and management research, 2022
exaly