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Business Strategy &Development, Volume 9, Issue 2, June 2026.ABSTRACT This study examines fraud hexagon theory's cultural boundary conditions in Thai listed companies, identifying which elements operate universally versus requiring reconceptualization for sustainable governance in relationship‐based Asian economies.
Chutima Uaiphon, Phanthip Yangklan
wiley +1 more source
Analisis Fraud Diamond Untuk Mendeteksi Terjadinya Financial Statement Fraud [PDF]
, 2019 This study aimed to analyze the influence of the four elements in fraud diamond to detect possible financial statement fraud. Fraud diamond consists of pressure element, opportunity, rationalization and capability.
Nabilah, Indah Rachma
core
Factors That Influence Financial Statement Fraud Using The Fraud Diamond Model
Jurnal ASET (Akuntansi Riset), 2022 This study aims to obtain an empirical evidence about detection of the financial statement fraud accordance with the fraud diamond theory perspective that developed by Wolfe and Hermanson (2004). Proxy of independent variable that is the fraud diamond theory with four fraud risk factor is the factor of pressure proxied by leverage ratio, while the ...
openaire +2 more sources
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
Journal of Traumatic Stress, Volume 39, Issue 3, Page 517-528, June 2026.Abstract Sexual minority women, transgender people, and nonbinary (SMW/TNB) people experience disproportionately high rates of traumatic stressors (e.g., child abuse, sexual violence), which are associated with adverse trauma‐related mental health outcomes, such as dissociation.
Kriti Behari +3 more
wiley +1 more source
PENGARUH FRAUD DIAMOND DALAM MENDETEKSI FINANCIAL STATEMENT FRAUD
Jurnal Akuntansi, 2018 This study aimed to examine the effect of fraud diamond which is consists of four elements to the financial statement fraud proxied with earnings management. This study examines the pressure variables by the proxy financial target (ROA), opportunity variables by proxy ineffective monitoring (KOIN), rationalization variables by proxy total asset ...
Partogian Sormin, Esterine Puspitadewi
openaire +2 more sources
ANALISIS PENGARUH FRAUD DIAMOND DALAM MENDETEKSI TINGKAT ACCOUNTING IRREGULARITIES
Jurnal Akuntansi Indonesia, 2017 This study aimed to analyze the factors that effect the level of accounting irregularities. Accounting Irregularities is the aggresive accounting practices, misuse of the facts that apply to the financial statements either intentionally or ...
Zulvi Nurbaiti, Rustam Hanafi
doaj +1 more source
KAJIAN KRITIS TERHADAP FENOMENA FRAUD BUMN; TINJAUAN FRAUD DIAMOND THEORY
, 2022 The orientation of this research is to find out what deviation model or fraud model is carried out by the BUMN from the perspective of the Fraud Diamond Theory and how the losses caused by the fraud committed by the BUMN to the State and society.
Jannah, Raodahtul +2 more
core +1 more source
Perilaku Kecurangan Akademik Mahasiswa: Perspektif Fraud Diamond Theory [PDF]
, 2019 : The purpose of this study is to understand the phenomenon of academic fraudulent behavior carried out by students in the perspective of the Fraud Diamond Theory. The theoretical contribution of this research is to enrich the Fraud Diamond Theory with a
Utami, Helianti, Fransiska, Iga Septyas
core +1 more source