Accounting fraud is a highly unethical management activity with a significant negative
influence on stakeholders, which can harm a firm's long-term sustainability prospects. Given …

This paper aims to examine the effect of the fraud hexagon on fraudulent financial
statements (FFS), and the audit committee (AC)'s role in moderating this relation. The …

The six components of the hexagonal fraud theory are represented in this study by external
pressure variables, change in auditors, the nature of the industry, the CEO's dual role …

The purpose of this study was to analyze the effect of fraud on financial statements using the
pentagon theory. The variables that include on fraud pentagon theory are financial stability …

Research purposes: This paper examines factors affecting fraudulent financial reporting
based on Crowe's fraud pentagon theory. Pentagon theory elements include pressure …

This research with a purpose to verify the effect of financial targets, financial stability,
external pressure, supervision effectiveness, external auditor quality, change of auditors …

Public companies that are supposed to provide transparent and accountable information to
outside parties, sometimes still hide facts and information that have a bad influence on their …

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 …

The purpose of this study is to examine the fraud factors of the pentagon fraud theory in
detecting fraudulent financial reporting in state-owned companies for the 2016-2019 period …

The leading cause of financial statement fraud (FFS) is a “poor tone” carried out by top
parties. This study examines the effect of elements in Hexagon Fraud on FFS. This study …