Results 71 to 80 of about 209 (170)
Cybersecurity carrots and sticks
American Business Law Journal, Volume 61, Issue 1, Page 5-29, Spring 2024.Abstract In an unsustainable trend, each year is touted as the worst on record for data and system breaches. 2020's dubious top distinction was exceeded across numerous metrics in 2021, and 2022's numbers set another unwanted record. The growing epidemic of ransomware, data breaches, and cyber‐enabled attacks pushes policymakers and business leaders to
Janine Hiller +2 more
wiley +1 more source
Religiosity as the moderating effect of diamond fraud and personal ethics on fraud tendencies
Journal of Islamic Accounting and Finance Research, 2020 Purpose - This study aims to determine the effect of each dimension of diamond fraud (pressure, opportunity, rationalization, capability) and personal ethics on the fraud tendency (assets misappropriation) and understanding of religiosity as moderating ...
Rikyan Ulil Istifadah +1 more
doaj +1 more source
The Impact of Pentagon's Fraud Elements on Predicting Financial Report Fraud
Jurnal Akuntansi Bisnis Pelita BangsaThe present study aims to investigate the impact of fraudulent components within the Pentagon on its ability to predict the occurrence of financial report fraud. This research employs several independent variables, including financial targets, external pressure, liquidity, nature of the industry, audit opinion, proportion of independent commissioners ...
Dzikrie Yansyahid +1 more
openaire +1 more source
What Determinants of Academic Fraud Behavior? From Fraud Triangle to Fraud Pentagon Perspective
KnE Social Sciences, 2018 .
Muhsin ., Kardoyo ., A Nurkhin
openaire +2 more sources
ROLE OF AUDIT COMMITTEE IN THE FRAUD PENTAGON AND FINANCIAL STATEMENT FRAUD
International Journal of Contemporary Accounting, 2020 The research aims to detect financial statement fraud by means of Fraud Pentagon, with Audit Committee as a moderating variable. Variables applied in this research are a dependent variable in form of Financial Statement Fraud, an independent variable in form of Fraud Pentagon consisting of Pressure, Opportunity, Rationalization, Competence or ...
openaire +2 more sources
Using Artificial Intelligence can increase academic fraud in Generation Z
Jurnal Akuntansi dan Auditing IndonesiaAcademic fraud, including cheating and the use of jockey services, has become a major issue in Indonesian higher education. This study aims to examine the influence of the five elements of the Fraud Pentagon Theory: pressure, opportunity ...
Kazia Laturette +2 more
doaj +1 more source
Stability and disruptive speech
Journal of Social Philosophy, Volume 56, Issue 1, Page 145-161, Spring 2025.
Carl Fox
wiley +1 more source
FACTORS INFLUENCING FINANCIAL STATEMENT FRAUD IN THE PENTAGON'S FRAUD PERSPECTIVE
Jurnal Akuntansi dan KeuanganFinancial statement fraud is a serious problem in Indonesia, threatening investor confidence and damaging the integrity of public companies. This phenomenon causes huge losses for investors and stakeholders and erodes confidence in the capital market.
Aris Setiawan +2 more
openaire +1 more source
Indonesian Interdisciplinary Journal of Sharia EconomicsThis study aims to analyze the effect of Fraud Pentagon, Audit Quality, and Financial Performance on the risk of financial statement fraud at PT Indofarma Tbk during the period 2020-2023.
Carsinah Azhara +3 more
doaj
Detecting Financial Reporting Fraud through the Fraud Pentagon Approach
Worksheet : Jurnal AkuntansiThis study analyzes the influence of fraud pentagon elements on financial statement fraud in basic materials companies listed on the Indonesia Stock Exchange. Independent variables include financial targets, ineffective monitoring, auditor switching, director turnover, CEO photo count, and external pressure.
Siti Nor Halipah, Anisa Kusumawardani
openaire +1 more source