Fraud is a pervasive and challenging problem that costs society large amounts of money. By no means all fraud is committed by 'professional criminals': much is done by ordinary people who indulge in small-scale opportunistic deception. In this paper, we set out to investigate when people behave dishonestly, for example by committing fraud, in an online context. We conducted three studies to inv...

AbstractThis research is an exploratory - qualitative with interpretive phenomenological approach that aims to find hidden meanings from the attitudes, thoughts and behavior of parties related existence corporate financial statements, namely managers, internal auditors external auditors. The sampling technique used judgmental aim getting truly competent informants. Findings are: First, although...

ISSN 0817-8542 ISBN 0 642 24210 0 In its broadest terms, fraud means obtaining something of value by deception. If fraud were described as an industry, it would clearly be one of the growth areas in the economy. It is also one of the least understood areas of the economy and, because fraud is often viewed as a victimless crime (when perpetrated against large organisations), it does not draw com...

Kecurangan ialah suatu aksi kecerobohan yang disengaja berakibat pada kerugaian buat banyak pihak dan butuh atensi spesial oleh auditor independen. Tujuan dari penyusunan ini guna menganalisa faktor- faktor Fraud Pentagon Theory apakah terdapat pengaruhnya terhadap Fraudulent Financial Reporting alias Pelaporan Keuangan. Jenis penelitian digunakan yaitu kualitatif data yakni sekunder bersumber ...