Results 31 to 40 of about 159 (135)

The Determinants of Financial Statement Fraud: Fraud Pentagon Perspective

Jurnal Akuntansi Aktual
Purpose: This study investigates the determinants of financial statement fraud from the perspectives of fraud pentagon theory. It is important to study the issue within the context of state-owned companies (BUMN) as stakeholders pay a lot of attention ...
Jannah Zahra Inayah, Anis Chariri
doaj   +1 more source

FRAUDULENT FINANCIAL REPORTING ON PROPERTY, REAL ESTATE, AND BUILDING CONSTRUCTION COMPANIES

Assets: Jurnal Akuntansi dan Pendidikan, 2021
The purpose of this research is to detect fraudulent financial reporting in the property, real estate, and building construction sectors listed on the IDX based on the perspective of the fraud pentagon theory. The data collection technique used purposive
Anik Mega Cahyani, Elva Nuraina, Farida Styaningrum   +2 more
doaj   +1 more source

Creating a Masterpiece. The Road to (and Beyond) Woodward and Hoffmann's 1969 Angewandte Chemie Treatise

The Chemical Record, Volume 26, Issue 8, August 2026.
This publication describes how R. B. Woodward and Roald Hoffmann crafted their masterpiece publications. Illustrations include Woodward's first draft of the famous “Violations There are none. Nor can violations be expected of so fundamental a principle of maximum bonding.” Original but discarded text shows the stepwise paths toward the W‐H masterpieces.
Jeffrey I. Seeman
wiley   +1 more source

Analysis of Factors Influencing Fraudulent Financial Statements: Pentagon Fraud Perspective and Managerial Ownership [PDF]

SHS Web of Conferences
Financial statement fraud poses a significant threat to the integrity of financial reporting and investor confidence so will become a threat to sustainability and business continuity.
Putra Wahyu Manuhara, Utami Budi Barata Kusuma, Islami Dian   +2 more
doaj   +1 more source

Determinants of Pentagon Fraud in Detecting Financial Statement Fraud and Company Value

Majalah Ilmiah Bijak, 2021
Purpose of this study was to analyze the determinants of fraud pentagon, namely pressure, opportunity, rationality, capability and arrogance of fraudulent financial statements and value. company.
Heru Satria Rukmana
doaj   +1 more source

Fraud Hexagon Theory in Thai Contexts: Examining Cultural Boundary Conditions of Financial Statement Fraud Determinants, Firm Value, and Sustainable Governance

Business Strategy &Development, Volume 9, Issue 2, June 2026.
ABSTRACT This study examines fraud hexagon theory's cultural boundary conditions in Thai listed companies, identifying which elements operate universally versus requiring reconceptualization for sustainable governance in relationship‐based Asian economies.
Chutima Uaiphon, Phanthip Yangklan
wiley   +1 more source

Fraudulent Financial Statements at Sharia Banks

Accounting Analysis Journal, 2020
This study aims to analyze the determinants of fraudulent financial statements in the perspective of crowe’s fraud pentagon theory at Sharia Commercial Banks in Indonesia.
Neni Uciati, Hasan Mukhibad
doaj   +1 more source

The Tariff Trap: Why Funding Health Programs Through Tariffs Harms Both Health and Democracy

World Medical &Health Policy, Volume 18, Issue 2, June 2026.
ABSTRACT In 2025, the Trump Administration imposed significant tariffs on imports to the US as part of aggressive trade negotiations with other countries. Tariffs have important impacts on health that include increases in the prices that consumers and businesses pay for goods and potential damage to global supply chains.
Holly Jarman, Miranda Yaver
wiley   +1 more source

A strike for democracy? Migration, the bigot's veto, and the electoral use of force

American Journal of Political Science, Volume 70, Issue 2, Page 491-502, April 2026.
Abstract Politicians and philosophers alike have warned that the spread of anti‐migrant bigotry in the Western world requires a tragic trade‐off regarding immigration policy: Although millions of asylum‐seekers might be owed admission to Western democracies, there are many cases where they nonetheless ought to be denied entry, because their admission ...
Shmuel Nili
wiley   +1 more source

Analysis Factor Triggers Fraud And Corporate Governance On Indications of Fraudulent Financial Reporting Using the Pentagon Fraud Theory Approach

Eksis: Jurnal Riset Ekonomi dan Bisnis, 2019
This study examines the correlation between fraud triggering factors using the Pentagon fraud theory approach and the role of corporate governance on the indication that companies conduct financial statement fraud.
Sri Astuti, Marita Marita, Sucahyo Heriningsih   +2 more
doaj   +1 more source