About this document
Fraud Pentagon Impact on Financial Reporting by Naurah Atika Dina is a document available to read on EtoBox.
This document summarizes a research article that examines fraudulent financial reporting through the lens of the fraud pentagon theory. The study uses data from 51 companies indicated by authorities as committing financial fraud and compares them to 51 similar companies. The proxies for the fraud pentagon components of pressure, opportunity, rationalization, capability and arrogance are tested using logistic regression. The results found that pressure, opportunity and rationalization significantly affected
- Author
- Naurah Atika Dina
- Language
- EN