Results 81 to 90 of about 8,291 (262)

Detecting Financial Statement Fraud Using Hexagon Theory: The Role of Effective Monitoring

Jurnal Proaksi
Main Purpose - This study investigates the application of the fraud hexagon theory in detecting financial statement fraud and examines effective monitoring as a moderating variable.
Retno Wulansari, Rr. Sri Handayani
doaj   +1 more source

The Impact of FinTech on the Achievement of the UN Sustainable Development Goals: A Hybrid Systematic Review

Business Strategy and the Environment, EarlyView.
ABSTRACT Financial technology (FinTech) is recognized as an important enabler of sustainable development. However, it presents a fragmented and limited explanation of how FinTech may contribute to achieving the Sustainable Development Goals (SDGs). Through this hybrid systematic review of 93 articles published between 2015 and May 2026, this study ...
Salman Bahoo, Galina Kondrateva, Ramil Khabirov, John W. Goodell, Justin Paul   +4 more
wiley   +1 more source

Impact of External Pressure, Tax Digitalisation, and CSR Disclosure on Financial Fraud

Jurnal Akuntansi
This study investigates the influence of external pressure, tax digitalisation, and corporate social responsibility (CSR) disclosure on financial statement fraud in manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the 2020 to ...
Tiara Sea Misa, Umiaty Hamzani, Khristina Yunita   +2 more
doaj   +1 more source

The effect of big data competencies and tone at the top on internal auditors fraud detection effectiveness [PDF]

Decision Science Letters
Financial reports provide information about a company's assets, liabilities, equity, income, expenses and cash flow. This information can be used by various parties such as investors, creditors, government and management to make business ...
Novy Silvia Dewi, Jamaliah Said, Sharifah Nazatul Faiza, Lufti Julian   +3 more
doaj   +1 more source

Multidimensional Sustainability Performance Measurement in the Banking Industry: A Data‐Driven Grey Decision‐Support Framework

Business Strategy and the Environment, EarlyView.
ABSTRACT Given the critical role that banks play in sustainable development through their financial intermediation and capital allocation functions, assessing their sustainability performance has become an increasingly important research issue.
Özcan Işık, Mohsin Shabir, Alparslan Oğuz, Okan Alkan   +3 more
wiley   +1 more source

Invisible Kitchens, Visible Values: Understanding Consumer Trust and Boundary Formation in Digital Food Experiences

Journal of Consumer Behaviour, EarlyView.
ABSTRACT This research investigates how consumers establish trust in ghost kitchens, a rapidly growing digital service format that eliminates physical interaction and redefines the boundaries of food consumption. Despite their growing popularity, ghost kitchens present a paradox of trust, as the absence of physical premises and direct interaction ...
Trang Huong Pham, Adriel K. S. Sim, Chuyen Nguyen, Julien Psomas, Hoang Ngoc Hien   +4 more
wiley   +1 more source

Financial Sustainability: The Effect Of Fraud Triangle On Financial Statement Fraud

Dinasti International Journal of Economics, Finance & Accounting
This research aims to determine the influence of Fraud Triangle Theory on financial statement fraud. This research uses a sample of manufacturing companies in the consumer goods sector listed on the Indonesia Stock Exchange using the Purposive Sampling method.
Alni Rahmawati, Andriana Dita Pramesty
openaire   +1 more source

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

Deteksi financial statement fraud: Pengujian dengan fraud diamond

Jurnal Akuntansi dan Auditing Indonesia, 2018
This research is an empirical research that aims to determine the effect of fraud diamond toward financial statement fraud on the public companies LQ-45 listed in Indonesia Stock Exchange (IDX) from 2010 to 2014.
Merissa Yesiariani, Isti Rahayu
doaj   +1 more source

Fraud diamond analysis in detecting financial statement fraud [PDF]

The Indonesian Accounting Review, 2019
This study aimed to analyze the factors used to detect financial statement fraud from a fraud diamond perspective. It tried to find out the effect of pressure proxied by financial targets, opportunity proxied by ineffective monitoring, rationalization proxied by change in auditors, and capability proxied by director change on financial statement fraud.
openaire   +2 more sources