Results 91 to 100 of about 54,705 (227)

PENGARUH DIMENSI FRAUD DIAMOND TERHADAP PERILAKU KECURANGAN AKADEMIK (STUDI EMPIRIS PADA MAHASISWA MAGISTER AKUNTANSI UNIVERSITAS BRAWIJAYA)

Jurnal Akuntansi Aktual, 2017
This study aims to examine factors that influence students’ academic cheating behavior by using dimensions of fraud diamond which consists of pressure, opportunity, rationalization and capability.
Isnan Murdiansyah, Made Sudarma, Nurkholis -   +2 more
doaj  

An Indictment of Bright Line Tests for Honest Services Mail Fraud [PDF]

, 2004
Sparse matrix-matrix multiplication (SpGEMM) is a computational primitive that is widely used in areas ranging from traditional numerical applications to recent big data analysis and machine learning.
Azad, A, Buluç, A, Matsuoka, S, Nagasaka, Y   +3 more
core   +3 more sources

Conceptualizing Digital Democracy: A Policy‐Oriented Approach Through Computational Text Analysis

Policy &Internet, Volume 17, Issue 4, December 2025.
ABSTRACT This article proposes an empirically grounded conceptualization of digital democracy by analyzing policy documents from two countries (the United States and the United Kingdom) and two international organizations (the UN and the EU). Moving beyond idealized visions, I employ a policy‐oriented approach, utilizing computational text analysis ...
Shih‐chan Dai
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, I Gde Ary Wirajaya, I.G.A.N Budiasih, Maria Mediatrix Ratna Sari, RR. Maria Yulia Dwi Rengganis   +4 more
openaire   +2 more sources

Analysis of Fraud Triangle, Fraud Diamond and Fraud Pentagon Theory to Detecting Corporate Fraud in Indonesia

, 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, 1 , Basri, Y. Z, and Arafah, W   +2 more
openaire   +1 more source

Credit bureaus between risk-management, creditworthiness assessment and prudential supervision [PDF]

, 2015
"This text may be downloaded for personal research purposes only. Any additional reproduction for other purposes, whether in hard copy or electronically, requires the consent of the author. If cited or quoted, reference should be made to the full name of
A A Admati, A N Berger, Asj Riestra, B J Keys, C Giannetti, D Alary, D B Klein, D B Klein, D Caplovitz, D Vandone, D W Diamond, De Almeida, E C Poulton, E Hendricks, E Mierzwinski, European Parliament, F Ferretti, F Ferretti, F Ferretti, F Ferretti, Federico Ferretti, Fractal Analytics, G Akelof, G Bertola, G Hoermann, G Trumbull, H L Jensen, H W Micklitz, I Ramsay, I Ramsay, I Ramsay, J E Stiglitz, J Niemi, J Niemi, J P Bigus, K C Engel, L C Thomas, M Barron, M Barron, M Handzic, M J Miller, M J Miller, M Pagano, M Yobas, N Dominy, N J Balmer, N Jentzsch, N Jentzsch, O Odudu, P Cartwright, R A Brealey, R Berthoud, R M Lastra, R M Lastra, R Metz, T Jappelli, T Jappelli, T Jappelli, T Jappelli, V Damia, V S Desai   +60 more
core   +3 more sources

Does earnings management matter for strategy research?

Strategic Management Journal, Volume 46, Issue 13, Page 3095-3117, December 2025.
Abstract Research Summary Strategic management research often uses accounting data, despite well‐known concerns that earnings management could obscure the link between actual and measured performance. We apply methods from the econometric literature on bunching to estimate that around 15 percent of firm‐year observations in Compustat manipulate ...
R. Anthony Gibbs, Timothy S. Simcoe, David M. Waguespack   +2 more
wiley   +1 more source

Analisis Pengaruh Dimensi Fraud Diamond Dan Gone Theory Terhadap Academic Fraud (Studi Empiris Mahasiswa Universitas Sebelas Maret dan Universitas Muhammadiyah Surakarta Tahun Ajaran 2014-2016) [PDF]

, 2018
This study aimed to analyze the influence of Diamond Fraud and GONE Theory in academic cheating behavior done by the students. Diamond Fraud Based on the theory there are four variables that affect academic cheating is suspected, namely pressure ...
, Drs. Suyatmin Waskito Adi, M.Si, Erlangga, Muhammad Bagus   +1 more
core  

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, Giacomo Bernardi, Marta D. Palacios, Donald A. Croll, Kelly M. Zilliacus, Abel Trejo‐Ramirez, May B. Roberts, Adrian Munguia‐Vega, Xchel A. Perez‐Palafox, Pablo Ahuja, Rogelio Gonzalez‐Armas, Melissa R. Cronin   +11 more
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