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New Developments and Future Challenges of Non-Destructive Near-Infrared Spectroscopy Sensors in the Cheese Industry. [PDF]

Sensors (Basel)
Tarapoulouzi M, Jia W, Koidis A.
europepmc   +1 more source

Acceptability and satisfaction of a newly developed financial preparedness program for caregivers of older adults with a chronic illness. [PDF]

Gerontologist
Judge K, Stratton L, Grant C, Moreno M, Fazio S.   +4 more
europepmc   +1 more source

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Fraud Triangle terhadap Financial Statement Fraud

Portofolio: Jurnal Ekonomi, Bisnis, Manajemen, dan Akuntansi, 2022
This study aims to analyze the effect of the fraud triangle on the financial statement fraud. Based on the theory of fraud triangle, there are three factors: pressure, opportunity, and rationalization. Sampling is done by purposive sampling method and obtained 19 sample companies with 57 observational data of manufacturing companies consumer goods ...
Carmel Meiden, Steven Steven
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Financial Statement Fraud Detection with Fraud Triangle

International Journal of Emerging Trends in Social Sciences, 2022
The purpose of this study was to analyze elements in the fraud triangle to clarify the possibility of financial statement fraud in the consumer goods industry subsector. The population in this study is all manufacturing companies in the consumer goods industry sub-sector measured by the M-score model.
Meel Akbar, Basyiruddin Nur, Budi Andru
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Fraud Pentagon Dalam Mendeteksi Financial Statement Fraud

MDP Student Conference, 2023
Tujuan dari penelitian ini adalah untuk mengetahui bagaimana elemen-elemen dari teori Fraud Pentagon mempengaruhi financial statement fraud. F-Score digunakan dalam penelitian ini sebagai proksi untuk financial statement fraud. Lima metrik yang digunakan dalam Pentagon Fraud adalah financial stability, ineffective monitoring, change in auditor, change ...
Cherrya Dhia Wenny, Nurandaru Oktaviani
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Financial Statement Fraud Model

International Journal of Economics, Business and Innovation Research
The fraud problem that occurred at PT Waskita Karya recently became the background of this research. The purpose of this study was to determine the effect of the independent board of commissioners and institutional ownership on financial statement fraud and the role of financial performance in mediating the effect of the independent board of ...
null Iin Ardi Yanti, Riswan Riswan, Aminah Aminah   +2 more
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Fraud Theories: Explanation of Financial Statement Fraud

SSRN Electronic Journal, 2017
The knowledge of fraud symptoms and causes is an important factor in preventing and detecting fraud. The fraud occurred in three different ways: lack of awareness of acting fraudulently (by error), awareness coupled with rationalization to avoid negative affect or emotion (individual’s intuition support committing fraud), or awareness coupled with ...
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Pengaruh Fraud Pentagon terhadap Financial Statement Fraud

Bandung Conference Series: Accountancy
Abstract. This study aims to determine banking companies that experience financial statement fraud using pentagon fraud theory. Pentagon fraud has five factors that influence the cause of someone committing fraud, namely pressure, opportunity, rationalization, competence and arrogance.
Izmi Hafsah Azizah, null Pupung Purnamasari, null Mey Maemunah   +2 more
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The Financial Statement Fraud Risk

SSRN Electronic Journal, 2017
The financial statement fraud (FSF) is known as accounting fraud, management fraud, or fraudulent financial reporting (FFR). It takes place when the financial statements (reporting) contains an intentional misrepresentation or omission of material facts (amount, disclosure, or evidence) to deceive the users (Association of Certified Fraud Examiners ...
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Detectors For Financial Statement Fraud

Ovidius University Annals, Economic Sciences Series, 2011
Through this article we tried to emphasize the main parts that can identify financial fraud within a company's financial statements. Another point that we wanted to reach is the motivation that prompted them to take action when they reported these frauds.
Achim Sorin Adrian, Souca Marius-Ionut
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