Results 71 to 80 of about 208 (172)

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

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

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

The Impact of Pentagon's Fraud Elements on Predicting Financial Report Fraud

Jurnal Akuntansi Bisnis Pelita Bangsa
The present study aims to investigate the impact of fraudulent components within the Pentagon on its ability to predict the occurrence of financial report fraud. This research employs several independent variables, including financial targets, external pressure, liquidity, nature of the industry, audit opinion, proportion of independent commissioners ...
Dzikrie Yansyahid, Dewi Kurnia Indrastuti   +1 more
openaire   +1 more source

ROLE OF AUDIT COMMITTEE IN THE FRAUD PENTAGON AND FINANCIAL STATEMENT FRAUD

International Journal of Contemporary Accounting, 2020
The research aims to detect financial statement fraud by means of Fraud Pentagon, with Audit Committee as a moderating variable. Variables applied in this research are a dependent variable in form of Financial Statement Fraud, an independent variable in form of Fraud Pentagon consisting of Pressure, Opportunity, Rationalization, Competence or ...
openaire   +2 more sources

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