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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          | Main Authors: | , , | 
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| 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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