Analysis of Factors Influencing Fraudulent Financial Statements: Pentagon Fraud Perspective and Managerial Ownership

Financial statement fraud poses a significant threat to the integrity of financial reporting and investor confidence so will become a threat to sustainability and business continuity. This study aims to analyze the factors that influence fraudulent financial statements from the perspective of the Pe...

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Bibliographic Details
Main Authors: Putra Wahyu Manuhara, Utami Budi Barata Kusuma, Islami Dian
Format: Article
Language:English
Published: EDP Sciences 2024-01-01
Series:SHS Web of Conferences
Subjects:
Online Access:https://www.shs-conferences.org/articles/shsconf/pdf/2024/21/shsconf_icdsa2024_01003.pdf
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