Pentagon fraud model and financial statement fraud: The moderating role of Islamic corporate governance
The study aims to investigate the impact of Pentagon Fraud Model in five key factors, namely Pressure, Opportunity, Rationalization, Capability, and Action, on the risk of Financial Statement Fraud (FSF). Additionally, it explores the moderating role of Islamic Corporate Governance (ICG) in...
| Main Authors: | , , , |
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| Format: | Article |
| Language: | English |
| Published: |
Growing Science
2024-01-01
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| Series: | International Journal of Data and Network Science |
| Online Access: | http://www.growingscience.com/ijds/Vol8/ijdns_2023_205.pdf |