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This study was conducted to determine the effect of pentagon fraud (pressure, opportunity, rationalization, capability and arrogance) in detecting fraudulent financial reporting using F-Score in financial companies listed on the Indonesia Stock Exchange in 2017-2019. Using associative quantitative research methods. The population of this study are 100 companies with 49 sample of companies for 3 periods, so the sample total is 147 samples was obtained which was taken by purposive sampling technique. The testing method of this research is through multiple regression analysis with the SPSS 22 program. The results of the partial test analysis show that pressure and opportunity has significant effect in detecting fraudulent financial reporting. Whereas rationalization, capability and the arrogance variable has insignificant effect in detecting fraudulent financial reporting. The test results simultaneously are pressure, opportunity, rationalization, capability and arrogance has significant effect in detecting fraudulent financial reporting.

This study aims to obtain empirical evidence regarding the elements of fraud pentagon theory on indications of financial statement fraud. This research was conducted on banking companies listed on the Indonesia Stock Exchange (IDX) for the 2017-2020 period. The method of determining the sample used is non-probability sampling with purposive sampling technique. The number of samples that meet the sample selection criteria are 140 samples, namely 35 banking companies during the four years of observation 2017-2020. The data analysis technique used is multiple linear regression. Based on the results of the analysis, it is stated that the nature of industry and change of directors have a negative effect on indications of financial statement fraud, while personal financial need, rationalization, and CEO duality have no effect on indications of financial statement fraud. This study has implications for investors, creditors, the government and other parties who need financial statement information to consider the elements of the fraud pentagon theory to detect indications of fraudulent financial statements in banking companies.

Purpose The purpose of this study is to investigate the factors affecting the whistleblowing intentions (WBI) by Iranian accountants by integrating the fraud pentagon and the extended theory of planned behavior. Design/methodology/approach The population was made up of accountants from all of the 400 companies listed in the Tehran Stock Exchange and the authors used a quantitative survey-based method. Out of a total of 300 questionnaires administered, 171 valid responses were used for analysis. This research used the partial least squares structural equation modeling analysis using SmartPLS 3.3.3 to examine the proposed hypotheses and to analyze the research model. Findings The results indicated that the extended theory of planned behavior components (perceived behavioral control, perceived subjective norms (PSN), perceived moral obligation and attitudes toward whistleblowing) have positive effects on accountants’ internal WBI. The results of investigating the moderating effect of perceived moral intensity (PMI) on the relationship between components of the extended theory of planned behavior and WBI show that PMI moderates the effect of PSN on WBI. Originality/value This study develops the whistleblowing literature by bringing together the components of the fraud pentagon and the extended theory of planned behavior and providing an integrated model. This model, which incorporates many variables from previous research, seeks to provide a comprehensive model for whistleblowing with the expansion of the Brown et al. (2016) model.

The Purpose of this research is to analyze the effect of the factors that effect of fraud in financial statements that occur in companies. And also analyzes the impact of political connections as a moderating variable that strengthens or weakens the factors that influences fraud in the financial statements.The author collects empirical study data from manufacture industry companies, using secondary data taken from annual reporting of companies listed in the Indonesia Stock Exchange and analyzes them using the SPSS program. A total of 60 units of data analysis that meet the criteria and can be used as sample in the research. This research reveals that effective monitoring and change of director has a positive and significant effect on financial statement of fraudulent. A set of financial targets, changes of auditors, and the frequencies of CEO pictures have not effect on fraudulent of financial statement. Whatever, the impact on political connection as oderating variable only strengthens the influence between effective monitoring and change of BOD on fraudulent financial statement from before being moderated by the political connection. This study only takes data of secondary from the annual reporting of companies and financial reports of firm from BEI, especially the manufacturing industry which only covers three sectors. Meanwhile, the Indonesia Stock Exchange consists of nine existing industrial sectors. Originality/value for this research is Political Connection as a moderator between financial stability, in effectively monitoring, change of auditor, change of director and frequencies of number commissioner’s pictures on financial statement of fraudulent in the context of manufacture companies listed in BEI is still little researched. So this research will not only fill in the current gaps in the literature but also spark new academic debates, but this study will also contribute to the practice of fraudulent financial. Keywords: financial stability, ineffectively monitoring, changes of auditor, changes of director, financial statement of fraudulent

Research aims: This study aims to examine the influence of fraud pentagon concept on fraudulent financial reporting.Design/Methodology/Approach: This study’s population was manufacturingcompanies listed in Indonesia Stock Exchange and Malaysia Stock Exchange. 120 manufacturing companies in Indonesia and 118 manufacturing companies in Malaysia were involved as samples. The data analysis method used in this study is multiple linear regression.Research findings: The results showed that financial target, financial stability, quality of external auditor, external pressure, and nature of industry variables influenced fraudulent financial reporting. In contrast, personal financial need, ineffective monitoring, change in auditor, change in director, and frequent number of CEO’s pictures variables had no effect on fraudulent financial reporting. For Indonesia, it was found that financial target, financial stability, and the quality of external auditor influenced fraudulent financial reporting. While, in Malaysia, the results showed that financial stability, external pressure, and nature of industry variables influenced fraudulent financial reporting in Malaysia.Theoretical contribution/Originality: These results support the financial target and quality of external auditor hypothesis in Indonesia, financial stability hypothesis in Indonesia and Malaysia, external pressure and nature of industry hypotheses in Malaysia, stating that fraud pentagon factors affect fraudulent financial reporting. It is also proved that there are different levels of fraudulent financial reporting in Indonesia and Malaysia. Indonesia has fraudulent financial reporting cases higher than Malaysia.

In this, we studied and investigated IFM/IFG/1 vacation queueing system/waiting line with server breakdowns, repair and server timeout, “by using (Triangular Trapezoidal and Pentagonal) IF (Intuitionistic Fuzzy) numbers with the application of IFS (Intuitionistic fuzzy set). Here we operate single server vacation queueing system in the following manner; when the system finds empty, the server waits for fixed time ’c’ known as server timeout. At the expiration of this time, if no one arrives into the system, then server takes the vacation. If anyone arrived in the system during the timeout period as well as in vacation the server commences the service otherwise, he will go for another vacation. If the system had occurred with a breakdown, just after a break down the server undergoes for repair. After the repaired process is completed the server restarts the service to the arrived customer. By the approach of IFS properties, we develop the membership function of the system performance are of fuzzy nature. Based on IFS α-cut approach the Intuitionistic fuzzy queues are reduced to a family of ICS (Intuitionistic Crisp Set). The numerical results are illustrated to the model.

The purpose of this study is to determine the effect of fraud pentagon toward fraudulent financial reporting sympton using modified Jones model to the mining companies. The method of sampling used purposive sampling method. The sample consists of 30 companies was listed on the Indonesia Stock Exchange in 2013-2016. The result of this research concluded that pressure which proxied by financial target and financial stability has a positive and significant effect on fraudulent financial reporting. Opportunity has a negative and significant effect on fraudulent financial reporting. Rationalization, capability, and arrogance has not significant effect on fraudulent financial reporting.

In this article, the author recounts some of the events that occurred on September 11, 2001, when four doomed airlines crashed after being hijacked by 19 Al-Qaeda terrorists, resulting in the deaths of 2,977 people in New York, New York, at the Pentagon in Arlington, Virginia, and on an empty field in Shanksville, Pennsylvania. It is at this latter location, where United Flight 93 crashed killing everyone onboard, including 31-year-old Mark Bingham, an openly gay businessman and member of a small group of people who, it is believed, wrested control from the hijackers and brought the plane down. In the years post-September 11, Bingham has become known as a modern-day hero by the various queer communities, while also garnering a high level of notoriety among many mainstream people as well. The author maintains, however, that Bingham’s hero status simultaneously contributes to the dismissal and erasure of countless other queer people, primarily Black, Brown, and transgender, who have also performed heroic acts throughout modern U.S. history. Without diminishing the actions Bingham and the others took on board United Flight 93, the author questions why this particular gay man is remembered, while countless other queer/trans people of color remain largely unknown.

This study analyzes the effect of fraud pentagon and the efficacy of the F-score model in detecting fraudulent financial reporting in Indonesia. The sample used is the company’s annual report subject to Financial Service Authority (OJK) sanctions and a twofold comparative annual study from companies not subject to sanctions in the same reporting year and industry type. The sample was selected using a purposive sampling method. The data was analyzed using the logistic regression analysis. The test results prove that pressure, opportunity, and rationalization in the fraud pentagon can be used to detect bogus financial reporting. The results reveal that the F-score model is unsuitable for hypothesis testing; consequently, some variables should be eliminated. Therefore, the F-score model has limited usefulness in detecting counterfeit financial reporting in Indonesia. Keywords: F-Score, accounting fraud, fraud detection, fraud pentagon, fraudulent financial reporting

The US military base on the British-controlled island of Diego Garcia in the Chagos Archipelago is a lynchpin of the USA’s Indo-Pacific Strategy. As the Pentagon’s only base in the Indian Ocean pro...

The reported actinide-based endohedral clusterfullerenes (ECFs) are rather scarce thus far. Though several members have been detected in mass spectra, their exact structures and properties mostly remain unclear. Herein, density functional theory calculations revealed that the U2O@C72 observed in recent experiments should be U2O@D2(10611)-C72, U2O@C1(10610)-C72, or U2O@Cs(10616)-C72. Featuring two pairs of fused pentagons, their outer cages all break the well-known isolated pentagon rule. U2O@D2(10611)-C72 is the first clusterfullerene based on the D2(10611)-C72 cage, which only encapsulated dimetals (Sc2, La2, Ce2, Pr2) before. It is also the first time to reveal that C1(10610)-C72 and Cs(10616)-C72 can serve as the parent cage of an endohedral fullerene. Interestingly, the three isomers could interconvert with each other via Stone-Wales transformation with one internal U atom dynamically changing its orientation according to the position of pentagon adjacencies. A common electronic structure of (U4+)2(O)2-@C726- can be formally assigned to the three ECFs but with obvious covalent character for both U-O and U-C bonds. Their spatially extended U-5f orbitals substantially enhance the metal-cage interactions. Their various spectra were also simulated to assist future experiments. Moreover, our work shows that the careful choice of exchange-correlation functionals is rather critical for the structural characterization of ECFs.

A new error detection and correction methodology, defined as Horizontal-Vertical-Diagonal-N-Queen-Parity (HVDNQ), is proposed in this paper. This approach relies on five different types of parities: horizontal parity, vertical parity, forward diagonal parity, backward diagonal parity, and queen parity. This method works on an N X N cell area and can correct multi-bit upsets. The experimental analysis validates the effectiveness of the proposed methodology by comparing its efficiency with existing methodologies. In different varieties of error patterns such as equilateral triangle, pentagon, hexagon etc., the capability of error detection and correction of HVDNQ is much better than existing methods.

This study aims to examine the elements of fraud in the fraud pentagon theory in detecting financial statement fraud. Pentagon fraud is variables from the pressure element, opportunity, rationalization, capability, and elements of arrogance, namely political relationships which are hypothesized to affect financial statement fraud. The F-Score method is used to determine financial statement fraud. This research sample was selected using the purposive sampling method from 47 manufacturing companies in the basic industry and chemicals industry listed on the Indonesia Stock Exchange (BEI) in the period 2015 to 2019. Hypothesis testing uses multiple regression analysis models using SPSS 22 to test the effect of the target. finance, financial stability, external pressure, institutional share ownership, ineffective supervision, influence on the nature of the industry, quality of external auditors, replacement of auditors, change of directors and political relations to financial statement fraud. The results showed that the quality of external auditors and auditor turnover had a significant positive effect on financial statement fraud. Meanwhile, financial targets, financial stability, external pressure, institutional share ownership, ineffective supervision, the influence of the nature of the industry, the change of directors, and political relations have no effect on financial statement fraud.

A subgraph H of a graph G with a perfect matching is called nice, if $$G-V(H)$$ has a perfect matching. Very recently, Doslic (JMC 58:2204-2222, 2020) pointed out that every fullerene graph contains a nice pair of disjoint odd cycles and proposed a series of problems on whether such a pair of odd cycles can be chosen as pentagons. In this paper, we show that any fullerene graph always contains a nice pair of disjoint pentagons, which solves completely Problems 1 and 2. Further, we prove that if a fullerene graph satisfies that each pentagon is adjacent to at most two other pentagons, then any pair of disjoint pentagons is nice except for only one fullerene graph on 36 vertices. As a consequence, for the IPR fullerenes (any two pentagons are disjoint), the result also holds, which thus answers positively Problems 4 and 6.