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• W4308494682 abstract "The business scenario has presented, over the last few years, several cases of accountingAccounting scandals, many of which have been taken forward by organs’ inspection agencies of their respective countries. Nevertheless, several companies have seen an increase in their experience with fraud, according to research conducted by PWC (Fraud, who´s committing it? Who knows about it? https://pwc.blogs.com/files/2009-uk-survey-report.pdf , 2018). Many authors discussed the fact that pressure is one of the most recurrent characteristics when analyzing fraud cases. Literature presents, among several other theories, the fraud triangle, the fraud diamond and the pentagon fraud modelBusiness Models developed by Crowe. The pentagon of fraud model names five factors that cause fraud: pressure, opportunity, rationalization, capability and arrogance. The overall objective of the study is to verify the adherence of the fraud pentagon theory to the complaint processes carried out by the United States Security Exchange Commission (SEC) between 2018 and 2019. To meet the purposes of the research, this study has as specific objectives the survey of the files of fraud reportingReporting processes from 2018 to 2019, seeking to identify the dimensions of the fraud pentagon theory; analyze the dimensions present in the situations that preceded the case raised by the SEC, according to its judgment reports; and identify which were the most prominent dimensions in the cases reported by the SEC. Thus, the identified cases of fraud and corruption that were disclosed on the SEC website in the period 2018–2019 were identified and analyzed through the fraud theory and the framing of the motivations in the fraud pentagon (on the qualitative nature of the fraud), in order to describe, based on the theoretical assumptions of the fraud pentagon, the dimensions of fraud in the cases raised on the SEC website from 2018 to 2019, in the North American environmentEnvironment, since the information was easier to access. The motivations and purposes of the fraud were analyzed in order to fit them in the dimension or dimensions that best describe the cases analyzed, based on a qualitative descriptive analysis of the information obtained from the documents “SEC Complaint”; it was possible to conclude that the dimensions of the pentagon are still valid and observable in cases reported by the United States tax authorities." @default.
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• W4308494682 date "2022-11-04" @default.
• W4308494682 modified "2023-09-27" @default.
• W4308494682 title "Adherence of Fraud Pentagon Dimensions in Cases Reported by Security Exchange Commission in United States Between 2018 and 2019" @default.
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• W4308494682 doi "https://doi.org/10.1007/978-981-16-9499-8_6" @default.
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