Keywords: Fraud pentagon theory
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Journal Articles
Journal of Financial Crime (2023) 30 (4): 966–982.
Published: 28 June 2022
... The findings have shown that the five components of the fraud pentagon theory are not fully proven as triggers of fraud in the perception of external auditors. Only C and A have a significant value in influencing the perception of fraud tendency (PFT). Other findings also provide evidence that EV moderate...

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