Business, Finance & Law      E-Commerce

Fraud Pentagon Model and Discretionary Accruals in Deposit Money Banks

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Book Details
Language
English
Publishers
LAP LAMBERT Academic Publishing (17 Jun. 2024)
Weight
0.15 KG
Publication Date
17/06/2024
ISBN-10
6207806166
Pages
96 pages
ISBN-13
9786207806164
Dimensions
15 x 0.56 x 22 cm
SKU
9786207806164
Author Name
Olanrewaju Shina (Author)
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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 positively relate to discretionary accruals of deposit money banks; while, arrogance was positive and non-significant.

The findings support the fraud pentagon theory perspective. .

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