Jurnal AkuntansiThis study explores the factors contributing to fraud in the public sector through the lens of the Pentagon Theory and examines how organizational culture and internal control play a role in preventing fraud in government institutions.
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The Influence of Pentagon Fraud on Financial Reporting Fraud
Indonesian Interdisciplinary Journal of Sharia EconomicsFinancial statement fraud involves the intentional alteration of financial records by management or related individuals to distort the company’s true financial position, with the purpose of misleading stakeholders for either personal gain or ...
Gerardus Alan Darmasaputra +1 more
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Determinan Fraudulent Financial Statement: Peran Komite Audit Sebagai Pemoderasi
Kompartemen: Jurnal Ilmiah AkuntansiThe phenomenon of Fraudulent Financial Statement contributes the largest average loss in the world compared to other types of fraud and the involvement of property and real estate sector companies in Fraudulent Financial Statement scandal prompts ...
Putri Puspa Alkotdriyah +4 more
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Artificial Intelligence and Human Psychology in Online Transaction Fraud. [PDF]
Front Psychol, 2022 Firdaus R, Xue Y, Gang L, Sibt E Ali M.
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Factors Causing Fraudulent Management of Village Funds During the COVID-19 Pandemic
Journal of Accounting and InvestmentResearch 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
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INFLUENCE OF FRAUD PENTAGON IN DETECTING FRAUDULENT FINANCIAL STATEMENTS
JOURNAL OF BUSINESS STUDIES AND MANGEMENT REVIEWThis study aims to examine the elements of the Fraud Pentagon proxied by five variables consisting of Pressure (External Pressure), Opportunity (Ineffective Monitoring), Rationalization (Change in Auditor), Ability (Change in Directors), and Arrogance (Frequent Number of CEO's Pictures) which are hypothesized to affect Financial Statement Fraud.
Ananda, Ocha +3 more
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Cross-platform spread: vaccine-related content, sources, and conspiracy theories in YouTube videos shared in early Twitter COVID-19 conversations. [PDF]
Hum Vaccin Immunother, 2022 Ginossar T +4 more
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Determinant of Financial Statement Fraud: Fraud Pentagon Perspective in Manufacturing Companies
İlköğretim Online, 2023 This research aims to get empirical proof relating to the results of fraud determinant supported fraud pentagon such as (1) pressure consists of financial stability, external pressure, and financial targets; (2) opportunity consists of ineffective monitoring and nature of industry; (3) rationalization; (4) competence; and (5) arrogance toward financial
Sendi Angsari Harman, Yustrida Bernawati
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Signifikansi Karakteristik Chief Financial Officer dalam Mendeteksi Kecurangan Laporan Keuangan
Jurnal 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
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Erving Goffman and "The New Normal": Havoc and Containment in the Pandemic Era. [PDF]
Am Sociol, 2021 Hancock BH, Garner R.
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