Results 61 to 70 of about 773 (206)
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 +2 more
doaj +1 more source
The Chemical Record, EarlyView.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
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
PENGARUH FRAUD PENTAGON TERHADAP TAX AVOIDANCE
Jurnal Ilmiah Raflesia Akuntansi, 2022 This study aims to determine the effect of Pentagon Fraud on Tax Avoidance. The type of research conducted is descriptive quantitative research with secondary data sources in the form of annual reports and the population of the Food and Beverages sub-sector manufacturing companies listed on the IDX for the 2016-2020 period.
Siti Mundiroh, Fitria Eka Ningsih
openaire +1 more source
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
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
Business Process Management: A Comprehensive Survey
International Scholarly Research Notices, Volume 2013, Issue 1, 2013., 2013 Business Process Management (BPM) research resulted in a plethora of methods, techniques, and tools to support the design, enactment, management, and analysis of operational business processes. This survey aims to structure these results and provide an overview of the state‐of‐the‐art in BPM.
Wil M. P. van der Aalst +4 more
wiley +1 more source
Eksis: Jurnal Riset Ekonomi dan Bisnis, 2019 This study examines the correlation between fraud triggering factors using the Pentagon fraud theory approach and the role of corporate governance on the indication that companies conduct financial statement fraud.
Sri Astuti +2 more
doaj +1 more source
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 +2 more
wiley +1 more source