The great losses caused by financial fraud have attracted continuous attention from
academia, industry, and regulatory agencies. More concerning, the ongoing coronavirus …

Financial reporting fraud and other forms of financial reporting misconduct are a significant
threat to the existence and efficiency of capital markets. This study reviews the literature on …

Financial statement fraud is an area of significant consternation for potential investors,
auditing companies, and state regulators. The paper proposes an approach for detecting …

This study aims to detect fraudulent financial reporting using hexagon fraud analysis,
including seven factors: financial stability, external pressures, ineffective monitoring, auditor …

Penelitian ini bertujuan untuk mendeteksi kecurangan laporan keuangan yang dijelaskan
dengan earning management dengan menggunakan fraud pentagon theory. Faktor …

Is financial fraud becoming a bigger or smaller problem over time? Current empirical
approaches to this question generate mixed inferences. As an alternative, I use two …

Based on the notion that a diverse board takes a more balanced perspective and pays
greater attention to financial reporting oversight, this paper examines the association …

This research aimed to analysis the effect of fraud pentagon, the variable are pressure
(financial targets, financial stability and external pressure), opportunity (ineffective …

Financial fraud is an issue with far reaching consequences in the finance industry,
government, corporate sectors, and for ordinary consumers. Increasing dependence on new …