Results 61 to 70 of about 209 (170)

DETEKSI FRAUDULENT FINANCIAL REPORTING MENGGUNAKAN ANALISIS FRAUD PENTAGON : STUDI KASUS PADA PERUSAHAAN MANUFAKTUR YANG LISTED DI BEI TAHUN 2014-2016

Riset Akuntansi dan Keuangan Indonesia, 2018
This study aimed to analyze and obtain empirical evidence about the effect of pentagon fraud elements (pressure, opportunity, rationalization, competence, and arrogance) on detected fraudulent financial reporting.
Erma Setiawati, Ratih Mar Baningrum
doaj   +1 more source

Fraud Pentagon and Fraudulent Financial Reporting: Evidence from Manufacturing Companies in Indonesia and Malaysia

Journal of Accounting and Investment, 2021
Research aims: This study aims to examine the influence of fraud pentagon concept on fraudulent financial reporting. Design/Methodology/Approach: This study’s population was manufacturing companies listed in Indonesia Stock Exchange and Malaysia Stock ...
Erni Suryandari Fathmaningrum, Gupita Anggarani   +1 more
doaj   +1 more source

Trump, Personalism, and US Administrative Capacity

Politics &Policy, Volume 53, Issue 4, August 2025.
ABSTRACT Donald Trump represents an extraordinary degree of personalism in American politics, especially given the traditional power and capacity of the Republican Party and American democracy. A lesson Trump drew from his first term in office is that he needed to better institutionalize mechanisms of personal loyalty to deal with perceived betrayals ...
Donald Moynihan
wiley   +1 more source

FRAUD PENTAGON DALAM MANAJEMEN LABA DI PERUSAHAAN MANUFAKTUR LOGAM DAN KIMIA

Jurnal Ilmiah Wahana Akuntansi, 2019
Penelitian ini dilakukan untuk menganalisis apakah adanya fraud dari mendeteksi laporan keuangan dengan mencari manejmen laba. Penggunaan pentagon fraud dalam penelitian ini karena pentagon fraud merupakan sebuah pengembangan dari teori-teori sebelumnya ...
Theresa Ventyana Yulia Putri
doaj  

Outcome and process frames: Strategic renewal and capability reprioritization at the Federal Bureau of Investigation

Strategic Management Journal, Volume 46, Issue 6, Page 1325-1362, June 2025.
Abstract Research Summary Framing is critical for leaders who must build support for strategic renewal. While research has concentrated on renewal that replaces one set of capabilities with another, we explore a distinctive challenge: how leaders persuade stakeholders to endorse the reprioritization of resources toward a capability set that must ...
Ryan Raffaelli, Tiona Zuzul, Ranjay Gulati, Jan Rivkin   +3 more
wiley   +1 more source

FRAUD PENTAGON THEORY FOR DETECTING FINANCIAL STATEMENT FRAUDULENT

Jurnal Riset Akuntansi Kontemporer, 2021
Cases of fraud from 2019 to 2020 in Indonesia involve companies of state-owned enterprises. This study aimed to analyze the factors that encourage financial statement fraudulent with analysis of fraud pentagon theory. This research analyzes the influence
Rif'atul Fitriyah, Santi Novita
doaj   +1 more source

From logic to action on flourishing for all

Business and Society Review, Volume 130, Issue S1, Page S22-S32, Spring 2025.
Abstract There is general agreement among sustainability professionals that sustainability needs to be implemented for all and not selectively for just a few. We argue that it is time to urgently act on sustainability and climate change. We suggest plausible actions by businesses, governments, consumers investors, and others.
Paul Shrivastava, John H. Grant
wiley   +1 more source

The Effect Of Pentagon Fraud Components On Indications Of Financial Statement Fraud

Jurnal HARMONI: Jurnal Akuntansi dan Keuangan
The purpose of this research is to examine and analyse the influence of pentagon fraud components (pressure, opportunity, rationalisation, competence, and arrogance) on financial statement fraud. The samples used in this study are 90 manufactured companies that were listed on the Indonesia Stock Exchange during the period 2017-2019.
Ahmad Rifat, Nurmala Ahmar, JMV. Mulyadi
openaire   +1 more source

Deep fakes and the Artificial Intelligence Act—An important signal or a missed opportunity?

Policy &Internet, Volume 16, Issue 4, Page 783-800, December 2024.
Abstract The Artificial Intelligence Act (AI Act) adopted by the European Union might serve as a global regulatory reference point. Heated negotiations over the AI Act have shown that reconciling the interests of numerous stakeholders is not an easy task.
Mateusz Łabuz
wiley   +1 more source

Information apocalypse or overblown fears—what AI mis‐ and disinformation is all about? Shifting away from technology toward human reactions

Politics &Policy, Volume 52, Issue 4, Page 874-891, August 2024.
Abstract The rise of generative artificial intelligence (AI) has ignited a debate about its effects on the mis‐ and disinformation landscape. The doomsday scenarios of epistemic and information apocalypse presented for many years are recently being questioned, and the previous fears are called “overblown.” These phenomena are analyzed mostly through ...
Mateusz Łabuz, Christopher Nehring
wiley   +1 more source