Results 91 to 100 of about 135,901 (198)

PENGARUH FRAUD PENTAGON TERHADAP KECURANGAN PELAPORAN KEUANGAN PADA BANK UMUM SYARIAH DI INDONESIA PERIODE 2016-2019 [PDF]

, 2022
This study aims to obtain empirical evidence related to the Effect of Pentagon Fraud on Financial Reporting Fraud. Crowe Horwath proposed the Pentagon Fraud in 2011, and there are five components that are the cause of every fraud incident.
Fitriani, Wira Mai
core  

Analisis Fraud Pentagon Dalam Mendeteksi Financial Statement Fraud

Gorontalo Accounting Journal
The aim of this research is to analyze fraud pentagon on detecting financial statement fraud of BUMN companies listed in Indonesia Stock Exchange for the period 2018-2022. The independent variable used in this study is the fraud pentagon with five factors which consists of pressure, opportunity, capability, rationalization, and arrogance. The dependent
Mutia Murnandes, Triyani Budyastuti
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

Peranan Risk Based Internal Audit dan Perspektif Fraud Pentagon Terhadap Pendeteksian Kecurangan Laporan Keuangan

, 2022
AbstrakPenelitian ini bertujuan untuk mengetahui pengaruh risk based internal audi dan perspektif fraud pentagon terhadap pendeteksian kecurangan laporan keuangan pada PT. Pegadaian Kanwil VI Makassar. Populasi dalam penelitian ini adalah seluruh auditor
Junaid, Asriani, Kalsum, Ummu, Nasruddin, Nadya Annisa   +2 more
core   +1 more source

PENGARUH FINANCIAL STABILITY, CHANGE IN AUDITORS, DCHANGE, CEO’s PICT PADA FRAUD DALAM PERSPEKTIF FRAUD PENTAGON [PDF]

, 2020
This research aims to obtain empirical evidence about effectiveness of the fraud pentagon are pressure, opportunity, rationalization, competence and arrogance in detecting financial statement fraud.
Alfian, Nurul
core   +1 more source

Cybersecurity carrots and sticks

American Business Law Journal, Volume 61, Issue 1, Page 5-29, Spring 2024.
Abstract In an unsustainable trend, each year is touted as the worst on record for data and system breaches. 2020's dubious top distinction was exceeded across numerous metrics in 2021, and 2022's numbers set another unwanted record. The growing epidemic of ransomware, data breaches, and cyber‐enabled attacks pushes policymakers and business leaders to
Janine Hiller, Kathryn Kisska‐Schulze, Scott Shackelford   +2 more
wiley   +1 more source

What Determinants of Academic Fraud Behavior? From Fraud Triangle to Fraud Pentagon Perspective

KnE Social Sciences, 2018
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Muhsin ., Kardoyo ., A Nurkhin
openaire   +2 more sources

Religiosity as the moderating effect of diamond fraud and personal ethics on fraud tendencies

Journal of Islamic Accounting and Finance Research, 2020
Purpose - This study aims to determine the effect of each dimension of diamond fraud (pressure, opportunity, rationalization, capability) and personal ethics on the fraud tendency (assets misappropriation) and understanding of religiosity as moderating ...
Rikyan Ulil Istifadah, Yayu Putri Senjani   +1 more
doaj   +1 more source

Detecting Financial Reporting Fraud through the Fraud Pentagon Approach

Worksheet : Jurnal Akuntansi
This study analyzes the influence of fraud pentagon elements on financial statement fraud in basic materials companies listed on the Indonesia Stock Exchange. Independent variables include financial targets, ineffective monitoring, auditor switching, director turnover, CEO photo count, and external pressure.
Siti Nor Halipah, Anisa Kusumawardani
openaire   +1 more source