Pengaruh Fraud Diamond Terhadap Indikasi Kecurangan Laporan Keuangan
Fraud in financial statements is a problem that cannot be underestimated. From year to year, cases of fraud are always found. In this case, the role of the auditor profession is needed to detect the possibility of fraud as early as possible, so ...
Dimas Bagus Prakoso, Wahyu Setiyorini
doaj +1 more source
Australia's Migration Strategy: An Effective Response to Migrant Worker Exploitation?
ABSTRACT A series of publicised migrant worker injuries and deaths has drawn attention to the issue of migrant worker exploitation (MWE) in Australia. In response, the Australian Government has included ‘Tackling Worker Exploitation’ as a key area of its Migration Strategy which it introduced in 2023. However, it is unclear how effective the Strategy’s
Evelyn Dowling, Alexandra Ridgway
wiley +1 more source
Dealing with fraudulent financial statement in business organizations through whistleblowing system and staff awareness of fraud [PDF]
The main aim of this study is to deal with fraudulent financial statement in business organizations.This study suggests that whistle blowing system and staff awareness of fraud empirically can minimize and mitigate financial statement fraudulently ...
Maulidi, Ach
core +1 more source
Abstract Historically, a university education has been seen primarily as a route for the middle classes to achieve professional qualifications while structural barriers have served to restrict entry to individuals from particular demographics. First‐generation students (FGS), often with low socio‐economic backgrounds, face multiple barriers to Higher ...
Helen Williams, Ellen‐Alyssa Gambles
wiley +1 more source
Financial statement fraud has cost market participants, including investors, employees, creditors, and pensioners. Capital market participants expect active and vigilant corporate governance to ensure the quality, integrity, and transparency of financial
Synthia Madya Kusumawati +1 more
doaj +1 more source
The Degradation of Access‐Based Business Models: Customer Misbehavior and Shared Mobility
ABSTRACT Access‐based services are considered one of the strategies to embed sustainability in business models. Yet, because the evolution of these business models has been overlooked, we do not know whether their promise to create triple value is sustained.
Andres Camacho, Carmen Valor
wiley +1 more source
Financial Reporting Fraud and Models to Assist in Detecting Financial Statement Fraud
The article has used the methodology, analysis and synthesis to accomplish the set research objectives. Accordingly, based on the methodology, the article has presented the concept, purpose and importance of information provided in financial statements.
Thuy Vinh Nguyen, Thi Huong Tram Le
openaire +1 more source
Determinan Deteksi Financial Statement Fraud [PDF]
This study aims to empirically test the determinants of financial statement fraud detection with the Beneish M-Score, F-Score and Altman Z-Score models.
Damar Sagara Sitepu, Christian +3 more
core +1 more source
Corporate Decarbonization via Technology and Management
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 +2 more
wiley +1 more source
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]
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. +1 more
core +1 more source

