Results 21 to 30 of about 208 (172)
The Comparison of Fraud Models in Audit Plan Adjustment [PDF]
پژوهشهای تجربی حسابداری, 2021 The design of the audit plan so that it can be used to adequately respond to fraud risk is one of the most importantDesigning an audit plan that can respond adequately to fraud risks is one of the most important verifying activities of auditors.
Masoud Taheri +2 more
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Analysis of Academic Fraud of Student in Unversity Based on Fraud Pentagon Theory [PDF]
Proceedings of the 1st Tidar International Conference on Advancing Local Wisdom Towards Global Megatrends, TIC 2020, 21-22 October 2020, Magelang, Jawa Tengah, Indonesia, 2021 Octavia Pramudyastuti +3 more
exaly +2 more sources
Kecurangan pelaporan keuangan organisasi kemahasiswaan: perspektif crowe’s fraud pentagon theory
Jurnal Akuntansi Aktual, 2021 This study aims to investigate the practice of fraudulent accountability reports on Student Organization at State University X based on the perspective of fraud pentagon theory. This research used qualitative methods with a case study approach.
Sunaryo Sunaryo, Helianti Utami
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The usage of Fraud Hexagon Model to discover fraud in the Financial Statements An Applied Study [PDF]
Maǧallaẗ Al-Buḥūṯ Al-Mālīyyaẗ wa Al-Tiğāriyyaẗ, 2022 The research aims to use the Fraud Hexagon Model to improve the comprehension the main elements that cause fraud to occur. Fraud Hexagon Model is the expansion of Pentagon fraud model, fraud diamond and fraud triangle.
ألاء عبده إبراهيم حسن الکتبي
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Fraud Pentagon as a Measurement Tool for Detecting Financial Statements Fraud
Proceedings of the 17 th International Symposium on Management (INSYMA 2020), 2020 R.T. Handayani, A.B. Lestari, K. Fuad
exaly +2 more sources
El Muhasaba: Jurnal Akuntansi, 2022 This study examine the dimensions of fraud pentagon to explain this effect on the financial statement fraud. The fraud pentagon theory shows five elements can affect financial statement fraud, the element of pressure, the element of opportunity, the ...
Ybanez Vijeysechan Hamadi +2 more
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Fraud Pentagon: Detection of Financial Statement Fraud in a Firm
Mediterranean Journal of Social Sciences, 2023 The study examines conceptually the detection of financial statements fraud using fraud pentagon. The study discusses the relationship between fraud pentagon and financial statement fraud. The methodology adopted in this study is library research whereby relevant and extant literature related to the elements in fraud pentagon were reviewed in relation ...
Ehigie Aimienrovbiye Humphrey +2 more
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The Effect of Fraud Pentagon on Fraudulent Financial Reporting
Integrated Journal of Business and Economics, 2021 The purpose of this research is to demonstrate and investigate the influence of the fraud pentagon on fraudulent financial reporting. A quantitative technique was applied in the investigation. This study makes use of secondary data and a purposive sampling technique.
Hanna Nihayah Fahira +2 more
openaire +2 more sources
Kompartemen: Jurnal Ilmiah Akuntansi, 2023 This study aims to examine the impact of fraud pentagon model elements on financial statement fraud and analyze the role of good corporate governance in moderating fraud pentagon model elements on fraudulent financial statements in government ministries ...
David Kurniawan, Reskino Reskino
doaj +1 more source
THE EFFECT OF PENTAGON'S FRAUD ON PROFIT MANAGEMENT
Contemporary Journal on Business and Accounting, 2022 Purpose – The purpose of this study was to analyze the effect of pentagon fraud towards earnings management. The fraud pentagon consists of 5 factors that influence the occurrence of fraud, namely: pressure, opportunity, rationalization, capability, and arrogance. Design/methodology/approach – Multiple regression analysis was used to analyze the ...
Paulus Tangke +2 more
openaire +1 more source