@article{
  author = {Akhondzade, Sadegh, Emami Mibody, Maryam},
  title = {Determinants of Fraud in Financial Report based on the Pentagon theory},
  journal = {Accounting and Corporate Governance Researches},
  year = {2025},
  volume = {3},
  number = {8},
  pages = {17-34},
  doi = {10.71600/jacgr.2024.1189641}
}