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Application of fraud pentagon in detecting financial statement fraud
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References

  • 2004Audit Committee Characteristics and Restatements1,666 cited
  • 2000Fraudulent Financial Reporting: Consideration of Industry Traits and Corporate Governance Mechanisms1,185 cited
  • 2004The Fraud Diamond: Considering the Four Elements of Fraud1,056 cited
  • 1954Other People's Money. A Study in the Social Psychology of Embezzlement1,015 cited
  • 2000The effects of audit committee activity and independence on corporate fraud635 cited
  • 2009Detecting and predicting financial statement fraud: The effectiveness of the fraud triangle and SAS No. 99431 cited
  • 2016Analisis laporan keuangan : integrated and comprehensive edition376 cited
  • 2012Audit committee effectiveness and timeliness of reporting: Indonesian evidence264 cited
  • 2016Fraud detection using fraud triangle risk factors150 cited
  • 2017ANALISIS PENGARUH FRAUD PENTAGON TERHADAP KECURANGAN LAPORAN KEUANGAN MENGGUNAKAN BENEISH MODEL PADA PERUSAHAAN YANG MENERAPKAN ASEAN CORPORATE GOVERNANCE SCORECARD129 cited
  • 2014ANALISIS FRAUD DIAMOND DALAM MENDETEKSI FINANCIAL STATEMENT FRAUD : STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) TAHUN 2010-2012122 cited
  • 2016FRAUDULENT FINANCIAL REPORTING : PENGUJIAN TEORI FRAUD PENTAGON PADA SEKTOR KEUANGAN DAN PERBANKAN DI INDONESIA103 cited
  • 2013Fraud Auditing & Investigation101 cited
  • 2017

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PENGARUH FRAUD PENTAGON DALAM MENDETEKSI FRAUDULENT FINANCIAL REPORTING (STUDI EMPIRIS PADA PERBANKAN DI INDONESIA YANG TERDAFTAR DI BEI
71 cited
  • 2013The Effect of Organizational Climate on Counterproductive Behaviors: An Empirical Study on the Employees of Manufacturing Enterprises70 cited
  • 2019The effect of financial literacy towards financial inclusion through financial training63 cited
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