Results 31 to 40 of about 208 (172)
Pentagon Fraud Analysis in Detecting Fraudulent Financial Reporting
Riset Akuntansi dan Keuangan Indonesia, 2021 The purpose of this study was to analyze the influence of fraud pentagon theory in detecting the fraudulent financial reporting. Fraud pentagon theory is the development of the previous fraud theory of fraud triangle and fraud diamond. This research uses
Eny Kusumawati +2 more
doaj +1 more source
A Comparison of Triangle, Diamond and Pentagon Fraud Models in Fraud Risk Assessment [PDF]
Iranian Journal of Value and Behavioral Accounting, 2020 exaly +2 more sources
PREDICTION OF FINANCIAL REPORTING FRAUD WITH CROWE’S FRAUD PENTAGON MODEL
Media Riset Akuntansi, Auditing & Informasi, 2023 This study aims to examine the factors that influence fraudulent financial statements using the Crowe's Pentagon model approach. There are five dimensions in this model including Pressure, Opportunity, Rationalization, competence and arrogance. Financial instability, and leverage, is a proxy for measuring the Pressure variable. Composition of Directors
Harti Budi Yanti +5 more
openaire +1 more source
1081. Parthenium integrifolium L.: Compositae
Curtis's Botanical Magazine, Volume 40, Issue 4, Page 475-486, December 2023., 2023 Summary The North American Prairie plant, Parthenium integrifolium L. (Compositae: Heliantheae: Ambrosiinae) is described and illustrated. Related genera in the subtribe are commented on, as well as the better‐known species, P. argentatum A.
Nicholas Hind, Christabel King
wiley +1 more source
Fraudulent financial reporting through the lens of the fraud pentagon theory
Jurnal Akuntansi Aktual, 2021 Fraud causes trillions of rupiah in losses in the business world. With the fraud pentagon lens, this study aims to examine whether pressure, opportunity, rationalization, capability and arrogance affect fraudulent financial reporting.
Wiwit Rica Anggraini +1 more
doaj +1 more source
Power and the Aerial Sublime in Victor Pelevin
The Russian Review, Volume 82, Issue 4, Page 582-598, October 2023., 2023 Abstract This essay distinguishes flight as a salient trope throughout multiple Pelevin texts: Omon Ra (1992), Chapaev and the Void (1996), Generation P (1999), Empire V (2006), and Love for Three Zuckerbrins (2014). It examines flight through the aesthetics of the sublime—classical, (post)‐Soviet, and postmodern.
Sofya Khagi
wiley +1 more source
Sociological Forum, Volume 38, Issue S1, Page 1082-1105, September 2023., 2023 In an era of digital surveillance, data profiteering companies have created a surveillance‐based economy that uses algorithms to target messages and content that increase social divisions and inequality. This economic model poses an existential threat to democracy and social stability not only because of the amplification but because these algorithms ...
Jessica Dawson
wiley +1 more source
President Trump and the Shallow State: Disloyalty at the Highest Levels
Presidential Studies Quarterly, Volume 52, Issue 3, Page 573-595, September 2022., 2022 President Donald Trump often complained about the “deep state” of career civil servants who, he asserted, were determined to undermine his presidency. But it was his own presidential appointees who most visibly resisted his directives. Political appointees are expected to be the most loyal advocates of a president's policy agenda, riding herd on the ...
James P. Pfiffner
wiley +1 more source
Majalah Ilmiah Bijak, 2021 Fraudulent Practices A is a problem that must be detected at the Earliest time, as an Effort to Protect Company'S assets and maintain the trust of stakeholders.
Shinta Gem Sari, Alif Akbar Subkhi
doaj +1 more source
[Retracted] False Financial Statement Identification Based on Fuzzy C‐Means Algorithm
Complexity, Volume 2021, Issue 1, 2021., 2021 Financial accountants falsify financial statements by means of financial techniques such as financial practices and financial standards, and when compared with conventional financial data, it is found that the falsified financial data often lack correlation or even contradict each other in terms of financial data indicators. At the same time, there are
Jixiao Li, Zhihan Lv
wiley +1 more source