Capa

FRAUD PENTAGON MODEL AND DISCRETIONARY ACCRUALS IN DEPOSIT M IBD

LAP LAMBERT ACADEMIC PUBLISHIN
06 / 2024
9786207806164
Inglês

Sinopse

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.