{"id":2017,"date":"2022-03-20T14:29:49","date_gmt":"2022-03-20T07:29:49","guid":{"rendered":"http:\/\/international.binus.ac.id\/finance\/?p=2017"},"modified":"2022-03-20T14:29:49","modified_gmt":"2022-03-20T07:29:49","slug":"theory-and-factors-influencing-fraud-in-financial-statements-a-systematic-literature-review","status":"publish","type":"post","link":"https:\/\/international.binus.ac.id\/finance\/2022\/03\/20\/theory-and-factors-influencing-fraud-in-financial-statements-a-systematic-literature-review\/","title":{"rendered":"Theory and Factors Influencing Fraud in Financial Statements: A Systematic Literature Review"},"content":{"rendered":"<p style=\"text-align: justify\">Financial statements fraud is an effort made on purpose by management of a company to deceive and mislead the financial report. Employing a systematic literature review method, this study examines theories and determinants of financial statements fraud. We find four prominent theories in relation to fraud in financial statements, namely, \u201cFraud Triangle Theory\u201d, \u201cFraud Diamond Theory\u201d, \u201cFraud Scale Theory\u201d, and \u201cFraud Pentagon Theory\u201d. Based on fraud diamond theory, there are three factors affect fraud which are Nature of industry, Total accrual and Capability. Based on fraud scale theory, there are three factors affect fraud which are Pressure, Opportunity and Personal integrity. Based on fraud pentagon theory, there are five factors affect fraud which are Competence, Arrogance, Pressure, Opportunity and Rationalization. We also document a common theme among four different theories, such as opportunity, incentive, pressure, integrity, competence and rationalization as factors influencing financial statements fraud).<\/p>\n<p>Click <a href=\"https:\/\/dl.acm.org\/doi\/abs\/10.1145\/3472349.3472359\">here<\/a> to access the full paper<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Financial statements fraud is an effort made on purpose by management of a company to deceive and mislead the financial report. Employing a systematic literature review method, this study examines theories and determinants of financial statements fraud. We find four prominent theories in relation to fraud in financial statements, namely, \u201cFraud Triangle Theory\u201d, \u201cFraud Diamond [&hellip;]<\/p>\n","protected":false},"author":25,"featured_media":2012,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[14],"tags":[],"class_list":["post-2017","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-articles"],"featured":{"small":"https:\/\/international.binus.ac.id\/finance\/files\/2022\/03\/fraud-480x200.jpg"},"_links":{"self":[{"href":"https:\/\/international.binus.ac.id\/finance\/wp-json\/wp\/v2\/posts\/2017"}],"collection":[{"href":"https:\/\/international.binus.ac.id\/finance\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/international.binus.ac.id\/finance\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/international.binus.ac.id\/finance\/wp-json\/wp\/v2\/users\/25"}],"replies":[{"embeddable":true,"href":"https:\/\/international.binus.ac.id\/finance\/wp-json\/wp\/v2\/comments?post=2017"}],"version-history":[{"count":1,"href":"https:\/\/international.binus.ac.id\/finance\/wp-json\/wp\/v2\/posts\/2017\/revisions"}],"predecessor-version":[{"id":2019,"href":"https:\/\/international.binus.ac.id\/finance\/wp-json\/wp\/v2\/posts\/2017\/revisions\/2019"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/international.binus.ac.id\/finance\/wp-json\/wp\/v2\/media\/2012"}],"wp:attachment":[{"href":"https:\/\/international.binus.ac.id\/finance\/wp-json\/wp\/v2\/media?parent=2017"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/international.binus.ac.id\/finance\/wp-json\/wp\/v2\/categories?post=2017"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/international.binus.ac.id\/finance\/wp-json\/wp\/v2\/tags?post=2017"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}