Results 151 to 160 of about 208 (172)

Pengaruh Fraud Pentagon terhadap Financial Statement Fraud

Bandung Conference Series: Accountancy
Abstract. This study aims to determine banking companies that experience financial statement fraud using pentagon fraud theory. Pentagon fraud has five factors that influence the cause of someone committing fraud, namely pressure, opportunity, rationalization, competence and arrogance.
Izmi Hafsah Azizah, null Pupung Purnamasari, null Mey Maemunah   +2 more
openaire   +1 more source

Analysis Of Financial Report Fraud Through The Pentagon Fraud Approach

Wawasan : Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan
The purpose of the meta-analysis in this study is to explain and prove the relationship between Pentagon Fraud and Financial Report Fraud. The articles used in this meta-analysis were collected through electronic journals. There are five journals that can be studied qualitatively.
null Nadya Andreyanto, null Selma Nevira Shinta Putri, null Hwihanus Hwihanus   +2 more
openaire   +1 more source

Fraudulent Financial Reporting: A Fraud Pentagon Analysis

GATR Accounting and Finance Review, 2019
Objective – The massive and broad impact caused by fraud has made it widely discussed by researchers. Several theories have been developed to explain the cause of fraud. The most recent theory that attempts to explain fraud is pentagon fraud. This study attempts to explain the effect of pentagon fraud on the detection of financial statement fraud in ...
Satria Tri Nanda, Raisya Zenita, Neneng Salmiah   +2 more
openaire   +1 more source

Factors Affecting the Financial Statement Fraud in the Perspective of the Pentagon Fraud

Proceedings of the 2nd International Conference of Mental Health, 2021
. Meiryani, Aurelia Devina, Jajat Sudrajat, Zaidi Mat Daud   +3 more
openaire   +1 more source

The Fraud theories: Triangle, Diamond, Pentagon

International Journal of Accounting, Auditing and Performance Evaluation, 2022
openaire   +1 more source

A Theoretical Underpinning for Examining Insider Attacks Leveraging the Fraud Pentagon

IFIP Advances in Information and Communication Technology, 2021
Keshnee Padayachee
exaly  

Whistleblowing by accountants: an integration of the fraud pentagon and the extended theory of planned behavior

Meditari Accountancy Research, 2022
Mehdi Sarikhani, Fahime Ebrahimi
exaly  

Adherence of Fraud Pentagon Dimensions in Cases Reported by Security Exchange Commission in United States Between 2018 and 2019

Accounting, Finance, Sustainability, Governance & Fraud, 2023
Segura Liliane Cristina
exaly  

Ethical values and auditors fraud tendency perception: testing of fraud pentagon theory

Journal of Financial Crime, 2023
exaly  

Pendeteksian Potensi Financial Statement Fraud dengan Analisis Fraud Pentagon

The aim of this research is to identify potential instances of financial statement fraud using the Fraud Pentagon theory, which includes the elements of pressure, opportunity, rationalization, competence, and arrogance. Pressure is represented by variables such as financial stability, financial targets, and external pressures.
Lestari, Widya, Sukartini, Sukartini, Fauzi, Nurul   +2 more
openaire   +1 more source