Year: 2024
Type: article
Abstract: Recognizing the causes of fraud is an important skill of forensic accountants to assess risks and assess the appropriateness and adequacy of an organization's anti-fraud approach, Including faster detection. The Pentagon Theory of Corruption describes the concept of corruption which consists of five main causes: 1) Opportunity 2) Motivation or Pressure 3) Rationalization 4) Ability to commit wrongdoing and 5) Arrogance. According to the theory of corruption in various types, it can occur when there are at least 3 elements according to the triangle theory of corruption, namely, Most corruption is caused by emotions, negative desires, debt burdens, etc. When seeing opportunities or channels that respond to emotions and desires and lack of thinking analysis to inhibit any actions. Finally, they will decide to do something wrong and often find reasons to support themselves that what they did was appropriate and good. At the same time, other auxiliary behaviors are an additional impetus for corruption. According to the square and pentagon theory, the potential is to control or impose rules, regulations that favor or use power to manipulate people in their own way, faithful for their position in the social community, and anxious to lose a prominent position. Therefore, when corruption is caused by a person's negative desire-driven behavior. A personnel selection system and corporate culture that focuses on morals, ethics, and ethics coupled with sustainable business management are therefore important.
Institution: Sripatum University
Language: Thai
Subfield: Accounting
Domain: Social Sciences
Open Access status: diamond
OpenAlex ID: W7220510047