Results 61 to 70 of about 3,109,321 (301)

Analysis of factors that influence financial statement fraud in the perspective fraud diamond: Empirical study on banking companies listed on the Indonesia stock exchange year 2012 to 2014 [PDF]

, 2015
This research aimed to get empirical evidence in detecting financial statement fraud with fraud perspective diamond. Research by Sihombing (2014) explained that diamond fraud is an outlook and new concepts about the phenomenon of fraud raised by Wolfe ...
Manurung, Daniel T. H., Hardika, Andhika Ligar   +1 more
core   +1 more source

Testing the Crowes Pentagon Theory of Fraud on Financial Statement Fraud [PDF]

International Journal of Management, Accounting and Economics
This paper aims to test the Crowes Pentagon Theory of Fraud in detecting financial statement fraud and provide further explanation of the fraud indicators in the Pentagon Fraud Theory consisting of pressure, opportunity, competence, rationalization, and ...
Jasella Yanti, Yossi Diantimala, Nuraini A   +2 more
doaj   +1 more source

Corporate Decarbonization via Technology and Management

Business Strategy and the Environment, EarlyView.
ABSTRACT This study provides a comprehensive overview of key findings on decarbonization, advanced technologies, and management strategies, highlighting emerging themes shaping the field. Advanced technologies enhance carbon reduction through efficiency, real‐time monitoring, and optimizing resource optimization.
Heidy Montero‐Teran, Rudolf R. Sinkovics, Olli Kuivalainen   +2 more
wiley   +1 more source

Financial statement fraud: motives, methods, cases and detection

, 2008
Financial reporting frauds and earnings manipulation have attracted high profile attention recently. There have been several cases by businesses of what appears to be financial statement fraud, which have been undetected by the auditors. In this project,
Nguyen, Khanh
core   +1 more source

FINANCIAL STATEMENT FRAUD AND FINANCIAL STABILITY

PROSIDING SEMINAR NASIONAL CENDEKIAWAN, 2019
AbstrakLaba adalah salah satu yang mencerminkan kondisi keuangan dan menjadi tolak ukur performa perusahaan. Penelitian ini ditujukan untuk mengidentifikasi laporan keuangan yang terdapat kecurangan dengan menghubungkan dengan stabilitas keuangan perusahaan.
openaire   +2 more sources

Blockchain Technology and the Circular Economy Transition: Associations With Company Performance

Business Strategy and the Environment, EarlyView.
ABSTRACT The adoption of circular economy (CE) practices in the private sector has received increasing academic and managerial attention, although the implementation of such practices continues to face significant barriers. Among Industry 4.0 technologies, blockchain has been identified as a potential factor associated with the CE transition.
Josep Llach, Maria del Mar Alonso‐Almeida, Jordi Perramon, Llorenç Bagur‐Femenias   +3 more
wiley   +1 more source

Do Fraud Pentagon Factors Explain Financial Statement Fraud? Evidence from Indonesian Manufacturing Firms

Advanced Research in Economics and Business Strategy Journal
This study aims to analyze the influence of factors in the fraud pentagon theory, namely financial targets, financial stability, external pressure, ineffective monitoring, change in auditor, change in director, and the frequency of CEO pictures, on ...
Maria Leontina Karina Pajur, Fidiana Fidiana , David Efendi   +2 more
doaj   +1 more source

Financial intelligence: Financial statement fraud in Indonesia

Journal of Intelligence Studies in Business, 2020
Indonesia is currently in an honesty crisis, especially in financial governance, bothin government and private institutions. Our study uses the concept of financial intelligence toidentify and collect information related to financial affairs in an organization.
Muhammad Ikbal, Irwansyah Irwansyah, Ardi Paminto, Yana Ulfah, Dio Caisar Darma   +4 more
openaire   +2 more sources

Digital Technologies for Transparent and Sustainable Supply Chain Management: A Resource Orchestration‐Based View in the Textile Industry

Business Strategy and the Environment, EarlyView.
ABSTRACT Implementing digital technologies is touted as the next big step for the firms aiming to improve sustainability in their supply chains. These technologies are often credited with the potential to improve transparency and achieve sustainability.
Amna Farrukh, Aqeel Ahmed, Sadaat Yawar
wiley   +1 more source

ANALISIS POTENSI FINANCIAL STATEMENT FRAUD MENGGUNAKAN PENDEKATAN FRAUD DIAMOND [PDF]

, 2023
Fraud dilakukan untuk memanipulasi laporan keuangan. Tindakan penyimpangan ini yang diupayakan oleh manajemen terhadap laporan keuangan guna agar laporan keuangan suatu perusahaan tampak baik yang biasa disebut Financial Statement Fraud.
Hartono, Elizabeth
core