ARTICLES

Filter  
Active filters 0
Remove
  

Refine your searches by:

Collections
Economy
Education
Social Sciences
Literature
Languages
Religion
Research
Law
Communication
Technology
all records (71)

Languages
English
Spanish
Portuguese
German
French
Finnish

Countries
Indonesia
USA
Brazil
South Africa
Germany
Australia
Canada
Ukraine
Italy
Spain
all records (76)

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

Filter  
 
40.550  Articles
1 of 4.055 pages  |  10  records  |  more records»
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

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

Research purposes: This paper examines factors affecting fraudulent financial reporting based on Crowe’s fraud pentagon theory. Pentagon theory elements include pressure (financial stability, financial target, external pressure), opportunity (the independ... see more

A financial statement is a result of financial reporting that describes the results of an entity’s financial performance for a specified period. Financial statements can also cause managers in an entity to commit financial reporting fraud because they wan... see more

Untuk membantu pihak auditor dalam mendeteksi kecurangan laporan keuangan. The Crowe’s Fraud Pentagon merupakan salah satu teori yang digunakan untuk mendeteksi fraud. The Crowe’s Fraud Pentagon ini adalah pengembangan dari fraud triangle theory dan fraud... see more

This study was conductedito examine the ability of fraudiPentagon theory to detect fraudulent financial statement. The object of this research are companies that listed in Cambodia Securitie... see more

Cases of fraud from 2019 to 2020 in Indonesia involve companies of state-owned enterprises. This study aimed to analyze the factors that encourage financial statement fraudulent with analysis of fraud pentagon theory. This research analyzes the influence ... see more

Fraudulent financial reporting is one of the most common types of fraud that occurs in Indonesia. This study looks at the determinants of fraud using the latest fraud theory, namely fraud pentagon theory. This study aims to analyze the effect of pressure,... see more

This study aims to analyze the implementation of fraud pentagon theory, covering pressure, opportunity, rationalization, competence, and arrogance variables on financial statement fraud using the Beneish M-score method for socially responsible companies l... see more

1 of 4.055 pages  |  10  records  |  more records»