Results 91 to 100 of about 54,915 (220)
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
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, 2011 Introduction and background Elections are the keystone of democracy as we know it, but the spectre of corruption and manipulation hangs over all electoral processes.
Birch, Sarah
core
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
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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 ...
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Antipode, Volume 58, Issue 1, January 2026.Abstract Situated in the manufacturing and construction industries of Durban, South Africa, this paper presents an ethnographic investigation into non‐unionised labour activism emergent from so‐called “organised crime” linked to the patronage politics of the African National Congress. In doing so, this paper traces a twin process of post‐colonial class
Nicholas Abrams
wiley +1 more source
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
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Who Put the \u3ci\u3eQuo\u3c/i\u3e in Quid Pro Quo?: Why Courts Should Apply \u3ci\u3eMcDonnell\u3c/i\u3e ’s “Official Act” Definition Narrowly [PDF]
, 2017 Federal prosecutors have several tools at their disposal to bring criminal charges against state and local officials for their engagement in corrupt activity.
Minchew, Adam F.
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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
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Rethinking Blockchain and Power Dynamics in Supply Chains: A Critical Discourse Analysis
Journal of Business Logistics, Volume 47, Issue 1, January 2026.ABSTRACT Despite a generally positive discourse on blockchain technology in academic literature, firms have struggled to implement it in their supply chains. In this article, we are deconstructing the typically positive perception of blockchain in the literature through a provocative style of theorizing and critical discourse analysis.
Lara Schilling +2 more
wiley +1 more source