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The Effect of Fraud Pentagon Theory on Financial Statements: Empirical Evidence from Indonesia

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References

1996Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC*4,076 cited
2000Fraudulent Financial Reporting: Consideration of Industry Traits and Corporate Governance Mechanisms1,185 cited
2009Detecting and predicting financial statement fraud: The effectiveness of the fraud triangle and SAS No. 99431 cited
2003The Impact of Insider Power on Fraudulent Financial Reporting216 cited
2017The Analysis of Fraudulent Financial Reporting Determinant through Fraud Pentagon Approach131 cited
2015The effect of alternative fraud model use on auditors’ fraud risk judgments83 cited
2016Fraudulent financial reporting : an application of fraud models to Malaysian public listed companies73 cited
2019The fraud diamond: element in detecting financial statement of fraud57 cited
2018Fraud Pentagon Analysis in Detecting Fraudulent Financial Reporting (Study on Indonesian Capital Market)51 cited
2007Certified Public Accountant47 cited
2019Fraud diamond analysis in detecting financial statement fraud44 cited
2009Fraud in Emerging Markets: A Cross Country Analysis31 cited

Cited by

2022Corporate social responsibility, financial fraud, and firm's value in Indonesia and Malaysia38 cited

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