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Hanna Nihayah Fahira,(Padjadjaran UniversityIndonesia)Margo Purnomo,(Padjadjaran UniversityIndonesia)Mas Rasmini,(Padjadjaran UniversityIndonesia)
Pág. 231 - 242
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 sampli...
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Dedik Nur Triyanto
Pág. 399 - 410
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 ...
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James M. O'Donnell
This paper combines personal, practical, and schoiarly perspectives on the Internet frenzy of the late 1990?s, along with lessons that might be gleaned from two of its bubble forebears: Holland?s Tulip Craze of the early 18th Century and England?s South ...
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