The Use of the Fraud Pentagon Model in Assessing the Risk of Fraudulent Financial Reporting
This study examines the relevance of the Fraud Pentagon Theory in detecting fraudulent financial reporting among companies listed on the Bucharest Stock Exchange. While financial reporting is essential for informed stakeholder decisions, requiring information to be accurate, reliable, and fairly pre...
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| Autori principali: | , , , , |
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| Natura: | Artigo |
| Lingua: | Inglês |
| Pubblicazione: |
MDPI AG
2025-05-01
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| Serie: | Risks |
| Soggetti: | |
| Accesso online: | https://www.mdpi.com/2227-9091/13/6/102 |
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