Results 121 to 130 of about 373,283 (339)

Adolescent Cyberviolence in South Korea: A Multi‐Year, National Population‐Based Study of Cyberviolence Prevalence (2017–2024)

Behavioral Sciences &the Law, EarlyView.
ABSTRACT With the rise of digital technology, adolescent cyberviolence has become a growing global concern in public health and criminal justice. This study used nationally representative data from South Korea (2017–2024) to examine the prevalence of eight types of cyberviolence (i.e., verbal abuse, defamation, stalking, sexual abuse, personal ...
Heng Choon (Oliver) Chan, Hong‐Jun Park, Evelyn Svingen   +2 more
wiley   +1 more source

Financial Statement Fraud Risk and Financial Distress of Family Business: Socio-Emotional Wealth (SEW) Perspective

Jurnal Ilmiah Akuntansi
This study examines the risk of financial statement fraud in family businesses and explores financial distress as a moderating variable. The research sample consists of 306 businesses in Indonesia. The findings reveal that family businesses in Indonesia
Abdul Ghofar, Amran Rasli, Silvi Asna Prestianawati   +2 more
doaj   +1 more source

CPAs\u27 Perceptions of the Impact of SAS 99 [PDF]

, 2005
In November 2002, the Auditing Standards Board (ASB) issued Statement on Auditing Standard 99, Consideration of Fraud in a Financial Statement Audit. Although SAS 99 was developed before the recent accounting scandals, its release came in their wake. The
Akers, Michael D., Marczewski, Donald C
core   +1 more source

Consumer Acceptance of Conversational Bots: Systematic Literature Review and Meta‐Analysis

Journal of Consumer Behaviour, EarlyView.
ABSTRACT As consumers increasingly rely on conversational bots for daily tasks, evidence surrounding motivations for acceptance remains scattered. A systematic literature review (SLR) was conducted on 64 journal articles published between 2008 and 2024, of which 48 provided sufficient quantitative data for inclusion in a meta‐analysis.
Omar H. Fares, Seung Hwan (Mark) Lee
wiley   +1 more source

FRAUND DIAMOND DALAM MENDETEKSI KECURANGAN LAPORAN KEUANGAN

I-Finance, 2018
Effect of Diamond Fraud in Financial Statement Fraud detection. This study aimed to get empirical evidence regarding the effectiveness of diamond fraud in detecting fraudulent financial statements.
Poppy Indriani
doaj   +1 more source

An Investigation of Fraud in Nonprofit Organizations: Occurrences and Deterrents [PDF]

, 2006
Losses due to fraudulent activities are particularly troublesome in the nonprofit sector because they directly reduce resources available to address tax-exempt purposes.
Elizabeth Keating, Janet Greenlee, Mary Fischer, Teresa Gordon   +3 more
core  

Hyperledger Fabric for the (digitalized) lifecycle of construction products: Applied review on fastening technology

Civil Engineering Design, Volume 7, Issue 1, Page 9-22, March 2025.
Abstract Blockchain technology is a digital decentralized data ledger recording transactions in an encrypted format. Its implementation can potentially hold significant advantages for the built environment, particularly in manufacturing and building product usage aligned with Building Information Modeling (BIM). This paradigm shift toward decentralized
Aileen Pfeil, Dimosthenis Kifokeris, Panagiotis Spyridis   +2 more
wiley   +1 more source

Penerapan Model Beneish (1999) dan Model Altaman (2000) dalam Pendektesian Kecurangan Laporan Keuangan

Jurnal Akuntansi Multiparadigma, 2010
Financial fraud is costly and it can be done by almost everyone within (and outside of) an organization. Prevention through early detection of fraud is an important way to reduce fraud.
Rima Novi Kartikasari, Gugus Irianto
doaj  

PENGARUH FINANCIAL STABILITY, FINANCIAL TARGETS, NATURE OF INDUSTRY DAN INEFFECTIVE MONITORING TERHADAP FINANCIAL STATEMENT (STUDI PADA PERUSAHAAN YANG TERDAFTAR DI JAKARTA ISLAMIC INDEX)

El Muhasaba: Jurnal Akuntansi, 2018
This research aims to detect the financial statement Fraud by using analysis of fraud triangle. Based on the theory advanced by Donald R Cressey (1953) or the theory of Cressey, there are three conditions that are always present in the act of fraud ...
Ika Kumala Sari, Istutik Istutik
doaj   +1 more source

PENGARUH SIKAP SKEPTISME AUDITOR, PROFESIONALISME AUDITOR DAN TEKANAN ANGGARAN WAKTU TERHADAP PENDETEKSIAN KECURANGAN LAPORAN KEUANGAN [PDF]

, 2016
Penelitian ini bertujuan untuk mengetahi pengaruh sikap skeptisme auditor, profesionalisme auditor dan tekanan anggaran waktu terhadap pendeteksian kecurangan laporan keuangan.
Setiawan, Indra
core