Fraud Pentagon Model and Discretionary Accruals in Deposit Money Banks - Shina, Olanrewaju
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This study tested whether pressure, opportunity, rationalization, capability, and arrogance affect the occurrence of fraud in financial statements, This study concludes that there is a nexus between the fraud pentagon model and discretionary accruals of DMBs. Fraud causes losses and cheating in financial statements is done intentionally by presenting and manipulating the value of material can mislead stakeholders in decision making for the company in the business world that reaches trillions of Naira, The study specifically finds that pressure, opportunity, rationalisation and capability…mehr

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Produktbeschreibung
This study tested whether pressure, opportunity, rationalization, capability, and arrogance affect the occurrence of fraud in financial statements, This study concludes that there is a nexus between the fraud pentagon model and discretionary accruals of DMBs. Fraud causes losses and cheating in financial statements is done intentionally by presenting and manipulating the value of material can mislead stakeholders in decision making for the company in the business world that reaches trillions of Naira, The study specifically finds that pressure, opportunity, rationalisation and capability positively relate to discretionary accruals of deposit money banks; while, arrogance was positive and non-significant. The findings support the fraud pentagon theory perspective.
Autorenporträt
Dr. Olalere shina from Faji Odootin Local Government Area in Osun State, versatile in nature and always dedicated to any given assignment that come my way.