Results 111 to 120 of about 327,002 (203)

Revisiting Fraud Theories in Indonesian Context: A Systematic and Critical Literature Analysis

The Indonesian Accounting Review
Financial fraud, ranging from corporate mismanagement to embezzlement of public funds, remains a crucial issue in Indonesia, reflecting systemic weaknesses in governance and regulation.
Ida Kristiana, Nabila Syaharani Selima, Doddy Setiawan   +2 more
doaj   +1 more source

Detecting Financial Statement Fraud With a New Fraud Diamond Model

Jurnal Proaksi
The severe impact of financial statement fraud (FSF), particularly in large corporations, remains a significant challenge globally, often arising due to weak internal controls and the pressure on employees to meet financial targets. This study explores the applicability of the New Fraud Diamond Model on financial statement fraud (FSF) in energy ...
Panji M Ghiffari, Fuad Fuad
openaire   +1 more source

Understanding fraud: the nature of fraud offences recorded by NSW Police [PDF]

, 2015
Property offences have been declining in New South Wales, but one crime which has bucked this trend is fraud. Abstract Aim: 1) To provide an understanding of the nature of fraud incidents recorded by NSW Police.
Wayne Macdonald, Jacqueline Fitzgerald
core  

Determinants of Fraud Tendency With Internal Control System (SPI) as a Moderating Variable (Study of Savings and Loan Cooperatives in Sikka District)

Indonesian Interdisciplinary Journal of Sharia Economics
This study aims to test the effect of fraud diamond theory on fraud tendencies with internal control systems as moderating variables. This study uses 135 sample data taken using a purposive method based on criteria.
Fransiska Trisyami Irmayati Subu, Lilis Ardini, Kurnia Kurnia   +2 more
doaj   +1 more source

Gradient layers of boron doped diamond on titanium substrates

, 2007
For the deposition of well-adhesive, low-doped diamond layers on titanium substrates a gradient layer is designed. At first a highly boron-doped diamond layer is deposited, which shows good adhesion to the titanium substrate, followed by a low-boron ...
Haubner, Roland, Gerger, Isabella
core   +4 more sources

An empirical analysis of asset misappropriation fraud during the COVID-19 crisis [PDF]

Problems and Perspectives in Management
The objective of this paper is to examine asset misappropriation fraud during the COVID-19 pandemic. The study examines the impact of four elements of fraud risk factors and Islamic religiosity on the propensity for fraud among employees who manage ...
Darsono Darsono, Dwi Ratmono, Erlinda Ramadhani Permata Putri, Nur Cahyonowati, Sunseok Lee   +4 more
doaj   +1 more source

A digitally transformed system of internal control for effective financial statement fraud prevention and detection: A literature review [PDF]

Zeszyty Teoretyczne Rachunkowości
Purpose: The paper aims to provide an overview of the current state-of-the-art research regarding the impact of system of internal control on fraud deterrence, primarily analyzing whether and how digital technologies can enhance components of this system,
Petra Halar, Julia Schwaiberger
doaj   +1 more source

Determination of Fraud Diamond Theory in Detecting Fraud in Financial Reporting

Research Horizon
Financial statement fraud undermines transparency and accountability in state-owned enterprises, posing significant risks to stakeholders. This study aims to examine the effectiveness of the Fraud Diamond Theory, encompassing pressure, opportunity, rationalization, and capability, in detecting such fraud in Indonesian state-owned enterprises.
Muhammad Rizki Wiraputra, Fera Damayanti, null Haryono   +2 more
openaire   +1 more source

Online Loan Fraud Cases in Indonesia: Diamond Fraud Dimensions

Dinasti International Journal of Economics, Finance & Accounting
The purpose of this paper is to show fraud under the guise of online loans that harm the community and provide solutions so that people avoid these scams. In the Online Loan program, many people have complained about the dissemination of personal data to the authorities that have been carried out by the Online Loan organizer without prior notification ...
Junaidi Junaidi, Endraria Endraria
openaire   +1 more source

The Influence of Fraud Diamond on Academic Fraud Intention Among Accounting Students

Jurnal AKSI (Akuntansi dan Sistem Informasi), 2023
This study was aimed to find out the influence of fraud diamond, including pressure, opportunity, rationalization, and ability on students' academic cheating intentions. Quantitative method was used to carry out this study.
David Pesudo, Vrilita Vanesa Parengkuan
doaj