Results 31 to 40 of about 125,481 (194)
The Effect of Governance, Risk Management, and Compliance on Efforts to Minimize Potential Fraud Based on the Fraud Pentagon Concept [PDF]
, 2021 This study aims to determine the effect of corporate governance, risk management, and compliance with applicable regulations on efforts to minimize the potential fraud based on the Fraud Pentagon concept.
Hermawan, Agung, Novita, Novita
core +1 more source
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
openaire +1 more source
Other title: Ohio Medicaid Fraud Control Unit ... annual report
Began in 2006.; Vol. for 2006-2007 distributed, by e-mail, with "Application for certification as state Medicaid fraud control unit for the State of Ohio.
Ohio. Medicaid Fraud Control Unit.
core +7 more sources
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
doaj +1 more source
ROOT CAUSE ANALYSIS USING FRAUD PENTAGON THEORY APPROACH (A CONCEPTUAL FRAMEWORK) [PDF]
, 2020 Fraud and corruption are two types of crimes that can harm others. According to Transparency International, the perceived level ofpublic sector corruption in Indonesia was ranked 89 out of 180 countries in the world in 2018.
Ramadhan, Dona
core +1 more source
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
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
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