Concepedia

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

Putu Nirmala Chandra Devi, Anak Agung Gde Putu Widanaputra, I Gusti Ayu Nyoman Budiasih, Ni Ketut Rasmini

Journal of Asian Finance Economics and Business · 2021 · 38 citations · 11 references

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11

Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC*

Patricia Dechow, Richard G. Sloan, Amy Patricia Sweeney · Contemporary Accounting Research · 1996 · 4.2K citations

, , +15

Fraudulent Financial Reporting: Consideration of Industry Traits and Corporate Governance Mechanisms

Mark S. Beasley, Joseph V. Carcello, Dana R. Hermanson et al. · Accounting Horizons · 2000 · 1.2K citations

, , +12

The Impact of Insider Power on Fraudulent Financial Reporting

Paul Dunn · Journal of Management · 2003 · 222 citations

, , +16

The Analysis of Fraudulent Financial Reporting Determinant through Fraud Pentagon Approach

Siska Apriliana, Linda Agustina · Jurnal Dinamika Akuntansi · 2017 · 130 citations · Full text

, , +17

The effect of alternative fraud model use on auditors’ fraud risk judgments

Douglas M. Boyle, F. Todd DeZoort, Dana R. Hermanson · Journal of Accounting and Public Policy · 2015 · 82 citations

, , +13