Results 91 to 100 of about 208 (172)

Factors Causing Fraudulent Management of Village Funds During the COVID-19 Pandemic

open access: yesJournal of Accounting and Investment
Research aims: This study examines the factors that cause fraud in managing village funds during the COVID-19 pandemic, including financial pressure, supervision, rationalization, competence, apparatus position power, and transparency.
Wahyu Manuhara   +3 more
doaj   +1 more source

Signifikansi Karakteristik Chief Financial Officer dalam Mendeteksi Kecurangan Laporan Keuangan

open access: yesJurnal 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   +2 more
doaj   +1 more source

FRAUD PENTAGON THEORY FOR DETECTING FINANCIAL STATEMENT FRAUD IN BANKING INDUSTRY

open access: yesInternational 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

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

open access: yesMMWR Surveill Summ, 2021
Azofeifa A   +4 more
europepmc   +1 more source

Mendeteksi Kecurangan Laporan Keuangan dengan Analisis Fraud Pentagon

open access: yesJurnal 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  

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

open access: yesAdvanced 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   +2 more
doaj   +1 more source

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

open access: yesBMC Health Serv Res, 2023
Liu R   +6 more
europepmc   +1 more source

Introducing and Exploring the Extremist Cybercrime Database (ECCD). [PDF]

open access: yesCrime Delinq, 2022
Holt TJ   +4 more
europepmc   +1 more source

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