The Impact Of Ethics And Fraud Pentagon Theory On Academic Fraud Behavior

The Impact Of Ethics And Fraud Pentagon Theory On Academic Fraud Behavior. The data used were the primary data. Is there any research on financial statement fraud?

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Effect of opportunity on the occurrence of financial statement fraud ind shows the percentage of the au. See full list on abacademies.org Wolfe & hermanson (2004) added another.

The results of this study indicate that ethics, pressure, and competence have an impact on academic fraud behavior.

This study employs a quantitative research method using a logistic regression model totest the hypothesis. Four types of pressure are namely financial stability,external pressures, personal f. This study aims to examined the influence of factors on fraud pentagon model (arrogance, competence / capability, pressure, opportunity and rationalization) on fraudulent financial statements. Association of certified fraud examiners (2014).

The data used were the primary data.

The data was then analyzed by the fraud pentagon theory.

These results are consistent with skousen(2008), who states that a greater amount of operating cash flow will reduce the possibility of thecompany to be engaged in fraud activities.

In contrast, opportunities, rationalization, and arrogance do not affect academic fraud behavior.

Financial statement fraud, fraud pentagon model, pressure, opportunity,rationalization, capability, arrogance.

Hence, this present study thus comes up with a new model called fraud pentagon model.

Report to the nation on occupational fraud and abuseonline.

Fraud pentagon model and financial statement fraud acfe (2016) defines financial statement fraud as a presentation of the company’sfinancial situation through intentional misstatements by omitting the value of certain elementswithin those statements and with the intention of deceiving the users of the statements.

Then fraud pentagon model appeared which also included arrogance factors related to fraud.

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