Results 121 to 130 of about 327,002 (203)

New fraud diamond theory: Why people commit fraudulent financial statements?

Jurnal Akuntansi dan Auditing Indonesia
This study examines the determinants of fraudulent financial statements in Indonesia’s non-bank financial industry by integrating the New Fraud Diamond Theory with Agency Theory.
Arief Rahman, Jenneka Ika Sarundayang
doaj   +1 more source

Other title: Recognize and report Medicaid fraud

, 2011
"Protecting Ohio's Families."; "Created: 8/25/2011 ...; Modified: 9/6/2011 ..."--Document properties screen.; Brochure; intended to be printed off on one sheet, front and back, and folded in thirds.; Harvested from the web on 10/23/13"Recognize and ...

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Motivation, Prevention, and Detection of Asset Misappropriation Fraud: A Systematic Literature Review

The aim of this study is to synthesize and integrate fragmented knowledge regarding the Motivation, Prevention, and Detection of Asset Misappropriation Fraud to propose a consolidated conceptual framework. The study identifies eight motivations for asset
Anton Dwi Hartanto
core   +1 more source

Fraud Diamond Perspective in Detecting and Understanding Financial Reporting Irregularities in Publicly Listed Companies

Indonesian Interdisciplinary Journal of Sharia Economics
This study examines the impact of pressure, opportunity, rationalization, and capability as defined by the Fraud Diamond Theory Wolfe & Hermanson, 2004 on fraudulent financial reporting indicators in energy sector companies listed on the Indonesia Stock
Rina Deviani, Ferdiansyah Ferdiansyah
doaj  

Applicability audit committee on detecting financial statement fraud using diamond theory

Jurnal Akademi Akuntansi
Purpose: This study investigates the application of fraud diamond theory in the detection of financial statement fraud, utilizing financial targets, industry characteristics, auditor changes, and director changes as independent variables.
Zea Riza Sinensis, Fuad
doaj   +1 more source

PENGARUH FRAUD DIAMOND TERHADAP FRAUDULENT FINANCIAL REPORTING

Keunis
The objective of this study is to determine the influence of pressure (financial targets, financial stability, and external pressure), opportunities (industry characteristics and ineffective monitoring), opportunities (auditor turnover and ...
Agus Dwianto, Erma Setiawati, Diana Puspitasari, Nurlita Arum S   +3 more
doaj   +1 more source

Diamond fibre & Diamond-F products

, 1921
Na portada consta "manufactured by Diamond State Fibre Company. Bridgeport, Pa. (near Philadelphia). U.S.A.
Diamond State Fibre Company
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Utilizing the diamond fraud theory perspective to analyze financial statement fraud

Journal of Applied Sciences in Accounting, Finance, and Tax
This study aims to test the influence of elements of the fraud diamond theory, including pressure, opportunity, rationalization, and capability, on financial statement fraud. The population in this study were companies in the banking sub-sector listed on the Indonesia Stock Exchange for the period 2020-2022.
Ida Anom Yasa, Moch. Mirza Yahya Thalib, Luh Mei Wahyuni   +2 more
openaire   +1 more source

Motivation and Risk Behind Financial Statement Fraudulence Using Fraud Theory

Jurnal Akuntansi
Financial information is a critical resource for users of financial statements in their decision-making processes. However, errors in decision-making can arise from management's fraudulent activities within these financial statements.
Nico Alexander, Novia Wijaya, Friska Firnanti   +2 more
doaj   +1 more source

How do moral hazard behaviors lead to the waste of medical insurance funds? An empirical study from China. [PDF]

Front Public Health, 2022
Qin Y, Liu J, Li J, Wang R, Guo P, Liu H, Kang Z, Wu Q.   +7 more
europepmc   +1 more source