Results 71 to 80 of about 125,483 (197)

Fraudulent Financial Statements at Sharia Banks

Accounting Analysis Journal, 2020
This study aims to analyze the determinants of fraudulent financial statements in the perspective of crowe’s fraud pentagon theory at Sharia Commercial Banks in Indonesia.
Neni Uciati, Hasan Mukhibad
doaj   +1 more source

FRAUDULENT FINANCIAL REPORTING ON PROPERTY, REAL ESTATE, AND BUILDING CONSTRUCTION COMPANIES

Assets: Jurnal Akuntansi dan Pendidikan, 2021
The purpose of this research is to detect fraudulent financial reporting in the property, real estate, and building construction sectors listed on the IDX based on the perspective of the fraud pentagon theory. The data collection technique used purposive
Anik Mega Cahyani, Elva Nuraina, Farida Styaningrum   +2 more
doaj   +1 more source

Creating a Masterpiece. The Road to (and Beyond) Woodward and Hoffmann's 1969 Angewandte Chemie Treatise

The Chemical Record, Volume 26, Issue 8, August 2026.
This publication describes how R. B. Woodward and Roald Hoffmann crafted their masterpiece publications. Illustrations include Woodward's first draft of the famous “Violations There are none. Nor can violations be expected of so fundamental a principle of maximum bonding.” Original but discarded text shows the stepwise paths toward the W‐H masterpieces.
Jeffrey I. Seeman
wiley   +1 more source

Analysis of Fraud Triangle, Fraud Diamond and Fraud Pentagon Theory to Detecting Corporate Fraud in Indonesia

, 2023
{"references": ["Abdullahi, R., Mansor, N., & Nuhu, M. S. (2015). Fraud triangle theory and fraud diamond theory: Understanding the convergent and divergent for future research. European Journal of Business and Management, 7(28). Retrieved from www.iiste.org", "ACPAI. (2019). Statement on Auditing Standards No. 99.
Christian, N, 1 , Basri, Y. Z, and Arafah, W   +2 more
openaire   +2 more sources

Fraud Hexagon Theory in Thai Contexts: Examining Cultural Boundary Conditions of Financial Statement Fraud Determinants, Firm Value, and Sustainable Governance

Business Strategy &Development, Volume 9, Issue 2, June 2026.
ABSTRACT This study examines fraud hexagon theory's cultural boundary conditions in Thai listed companies, identifying which elements operate universally versus requiring reconceptualization for sustainable governance in relationship‐based Asian economies.
Chutima Uaiphon, Phanthip Yangklan
wiley   +1 more source

Pentagon fraud perspective analysis in detecting indications of financial statement fraud

International research journal of management, IT and social sciences, 2021
This study aims to obtain empirical evidence regarding the elements of fraud pentagon theory on indications of financial statement fraud. This research was conducted on banking companies listed on the Indonesia Stock Exchange (IDX) for the 2017-2020 period.
Ni Putu Winda Ayuningtyas, I Putu Sudana, I Wayan Suartana, Ni Putu Sri Harta Mimba   +3 more
openaire   +2 more sources

The Tariff Trap: Why Funding Health Programs Through Tariffs Harms Both Health and Democracy

World Medical &Health Policy, Volume 18, Issue 2, June 2026.
ABSTRACT In 2025, the Trump Administration imposed significant tariffs on imports to the US as part of aggressive trade negotiations with other countries. Tariffs have important impacts on health that include increases in the prices that consumers and businesses pay for goods and potential damage to global supply chains.
Holly Jarman, Miranda Yaver
wiley   +1 more source

A strike for democracy? Migration, the bigot's veto, and the electoral use of force

American Journal of Political Science, Volume 70, Issue 2, Page 491-502, April 2026.
Abstract Politicians and philosophers alike have warned that the spread of anti‐migrant bigotry in the Western world requires a tragic trade‐off regarding immigration policy: Although millions of asylum‐seekers might be owed admission to Western democracies, there are many cases where they nonetheless ought to be denied entry, because their admission ...
Shmuel Nili
wiley   +1 more source

SEBERAPA JAUH BELANJA PEGAWAI BERPERAN DALAM KORUPSI?

Jurnal Akuntansi Multiparadigma
Abstrak – Seberapa Jauh Belanja Pegawai Berperan dalam Korupsi? Tujuan Utama – Tujuan penelitian ini adalah untuk menguji secara empiris peran belanja pegawai dalam memoderasi faktor teori fraud pentagon pada korupsi di pemerintah daerah.
Isna Putri Rahmawati, Dhea Aprilia Suwarno   +1 more
doaj   +1 more source

Analyzing Fraud Risk Management, Environmental Disclosures and Stewardship in Nigeria's Oil and Gas Sector: A Machine Learning Method Towards Environmental Sustainability

Business Strategy &Development, Volume 8, Issue 3, September 2025.
ABSTRACT This study investigates bidirectional relationships between fraud risk management and environmental stewardship as well as fraud risk management and environmental disclosures through an integrated theoretical framework combining Meta‐model fraud theory with stakeholder, agency, and legitimacy theories.
Israel Akinbode Owolabi, Michael Odei Erdiaw‐Kwasie, Emmanuel Tenakwah   +2 more
wiley   +1 more source