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The role of risk management and good governance to detect fraud financial reporting

  • Sunaryo K
  • Astuti S
  • Zuhrohtun Z
Journal of Contemporary Accounting (2019) 1(1) 38-46
DOI: 10.20885/jca.vol1.iss1.art4
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Abstract

… The first theory is Fraud Triangle, then, Fraud Diamond and now is developing to be Fraud Pentagon. Fraud triangle theory was proposed by Cressey (1953) … The last fraud theory was developed by Crowe Howart (2010) known as Crowe's fraud pentagon theory …

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Sunaryo, K., Astuti, S., & Zuhrohtun, Z. (2019). The role of risk management and good governance to detect fraud financial reporting. Journal of Contemporary Accounting, 1(1), 38–46. https://doi.org/10.20885/jca.vol1.iss1.art4

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