ARTICLES

Filter  
Active filters 0
Remove
  

Refine your searches by:

Collections
Education
Technology
Economy
Research
Social Sciences
Architecture and Urbanism
Mathematics
Computing
Biology
Pure sciences
all records (72)

Languages
English
Spanish
Portuguese
German
French

Countries
Indonesia
Brazil
USA
Ukraine
Spain
South Africa
Colombia
Mexico
Austria
Italy
all records (70)

Years
2023
2022
2021
2020
2019
2018
2017
2016
2015
2014
all records (24)

Filter  
 
181.665  Articles
1 of 18.167 pages  |  10  records  |  more records»
Financial statement fraud biasa disebut dengan kecurangan laporan keuangan yang merupakan kesengajaan dalam melakukan kelalaian dan kesalahan ketika  membuat laporan keuangan dengan penyajian yang tidak sesuai pada prinsip akuntansi berterima umum. S... see more

Abstract. The purpose of this study is to determine the effect of analysis fraud pentagon toward fraudulent financial reporting using the beneish model to the companies have implemented ASEAN CG Scorecard fraud pentagon measured by arrogance, competence, ... see more

This study was conducted to detect academic fraud in students using the fraud pentagon approach. The research method used in this research is the descriptive and verification method. The subjects in this research are Accounting Education students consisti... see more

Fraudulent financial reporting is an activity that is carried out intentionally by changing the elements in the financial statements. This study aims to examine and analyze the influence of the elements of the fraud pentagon theory, namely pressure, oppor... see more

This research is to find out the influence of fraud pentagon for detection fraudulent financial reporting. Fraud Pentagon as independent variable which has five elements, namely: (1) Pressure, which proxied by financial stability, external pressure, and g... see more

Fraud risk assessment is an important part of the audit process and one of the toughest challenges faced by auditors. In considering fraud risk assessment, fraud models and risk preferences can influence auditor’s decisions. This study uses a 2x2 between-... see more

This study aims to examine how the influence of fraudulent financial reporting on firm value is viewed from the perspective of a pentagon fraud with a sample of 71 companies from the infrastructure, utilities and transportation sectors in the Indonesia St... see more

This study analyzes the effect of fraud pentagon and the efficacy of the F-score model in detecting fraudulent financial reporting in Indonesia. The sample used is the company’s annual report subject to Financial Service Authority (OJK) sanctions and a tw... see more

Financial statement fraud biasa disebut dengan kecurangan laporan keuangan yang merupakan kesengajaan dalam melakukan kelalaian dan kesalahan ketika  membuat laporan keuangan dengan penyajian yang tidak sesuai pada prinsip akuntansi berterima umum. S... see more

1 of 18.167 pages  |  10  records  |  more records»