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372  Articles
1 of 38 pages  |  10  records  |  more records»
The purpose of this study was to determine whether the elements in the fraud pentagon concept could detect the potential for fraud in financial statements. The sample in this research is state-owned companies (BUMN) listed on the Indonesia Stock Exchange ... see more

From the last five thousand years human beings are doing some jobs for their livelihood. Outof occupations available, doing business was always an option available for the community.Today in the era of knowledge management (i.e. twenty first century) entr... see more

This study aims to test and analyze the influence of moderation of religiosity variables on the impact of independent variables, namely the dimension of the fraud triangle (Pressure, Opportunity, and Rationalization) to dependent variables (student academ... see more

Main Purpose - The research aims to find empirical evidence of the determinants of the quality of regional financial statements in Central Java Province from the perspective of the fraud triangle theory.Method - The research sample is limited to local gov... see more

The objective of this study wasto examine the influence of Pressure, Opportunity and Rationalization in the Theory of Fraud Triangle and Subjective Norm in the Theory of Reasoned Action on Academic Cheating of Accounting Education in Timor-Leste. Triangle... see more

This study is a quantitative study that aims to analyze the effect of the fraud pentagon on fraudulent financial reporting. Pentagon fraud is measured by financial target (ROA), financial stability (ACHANGE), external pressure (LEV), financial need (OSHIP... see more

 The development of modern technology is followed by the rationalization of human behavior, which excludes any superfluous and ineffectiveness. This trend is particularly evident in the service sector, where IT technologies are used. At the same time... see more

The Indonesia Competition Commission (ICC) is a super body institution in enforcing business competition law in Indonesia. There are three subsystems of authority in the said law, namely the authority to investigate and observe, the authority to prosecute... see more

This study tests whether attitude, social influences, and rationalization act as the factors that influence the intention to commit tax fraud. Furthermore, this study also evaluates the influence of intention towards tax fraud behaviour and tests the mode... see more

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