Results 91 to 100 of about 54,634 (227)
Composition and conservation status of rays sold in Baja California Sur, Mexico
Conservation Science and Practice, Volume 7, Issue 12, December 2025.An analysis of the species composition of ray species sold under a general label in La Paz, Baja California, Sur Mexico. DNA barcode sequencing of the CO1 gene was utilized to assess ray filets, and species identification was compared to IUCN Red List to understand the vulnerability status of ray species being sold.
Isabella C. Ossiander +11 more
wiley +1 more source
The fraud diamond: element in detecting financial statement of fraud
International research journal of management, IT and social sciences, 2019 The financial statement fraud is generally difficult to be detected, because of the various motivations behind the actions taken. The purpose of this research is to analyze the elements of fraud diamond in detecting financial statement fraud by looking at the influence of variables into a proxy of the elements of fraud diamond on financial statement ...
Herkulanus Bambang Suprasto +4 more
openaire +2 more sources
, 2023 {"references": ["Abdullahi, R., Mansor, N., & Nuhu, M. S. (2015). Fraud triangle theory and fraud diamond theory: Understanding the convergent and divergent for future research. European Journal of Business and Management, 7(28). Retrieved from www.iiste.org", "ACPAI. (2019). Statement on Auditing Standards No. 99.
Christian, N +2 more
openaire +1 more source
Information Systems Journal, Volume 35, Issue 6, Page 1603-1629, November 2025.ABSTRACT Innovation is crucial for small businesses to remain competitive and adaptable in dynamic markets. Recent advancements in AI, particularly machine learning and natural language processing, offer promising tools for enhancing product innovation.
Kristijan Mirkovski +4 more
wiley +1 more source
Political Environment, Banking Liquidity, and Banking Crises: A Mediation Analysis From Panel Data
International Journal of Finance &Economics, Volume 30, Issue 4, Page 3569-3599, October 2025.ABSTRACT The objective of this paper is twofold. (i) First, we examine whether the political environment affect bank liquidity. (ii) Then, we investigate whether the political environment's impact on banking crises is mediated through bank liquidity.
Joseph Attila
wiley +1 more source
TEORI FRAUD PENTAGON dan DETEKSI KECURANGAN PELAPORAN KEUANGAN
Jurnal Akuntansi Kontemporer, 2019 The purpose of this research is to investigate whether the fraud pentagon theory predictors, namely: Pressure, Opportunity, Rationalization, Capability and Arrogance able to explain the probability of financial statement of fraud occurrence in Indonesia.
Nova Novita
doaj +1 more source
Preempting Unintended Consequences [PDF]
, 1997 Sommer offers some insights on preemption. The case for preemption is that there is an inherent logic and consistency in having litigation involving nationally traded securities resolved in a single ...
Sommer, A. A., Jr.
core +1 more source
FRAUD DIAMOND DETERMINANTS OF POTENTIAL FINANCIAL REPORTING FRAUD
JRAKFinancial statement fraud is a highly risky practice in financial reporting. This research aims at investigating the effect of the fraud diamond (Pressure, Opportunity, Rationalization, and Capability) on the probability of financial statement fraud. The sample consisted of 132 cooperatives over three years (2022–2024). The data analysis technique used
Oyong Lisa +4 more
openaire +1 more source
Journal of Operations Management, Volume 71, Issue 7, Page 893-916, October 2025.ABSTRACT Despite a growing focus on blockchain adoption within operations and supply chains, these initiatives exhibit an exceedingly high failure rate, with many failing to achieve sustainable success. Why are enterprise blockchain adoptions highly susceptible to failure?
Yuanzhu Zhan +5 more
wiley +1 more source