An empirical analysis of asset misappropriation fraud during the COVID-19 crisis [PDF]
Problems and Perspectives in ManagementThe 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 +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 RachunkowościPurpose: 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
Detecting Financial Statement Fraud With a New Fraud Diamond Model
Jurnal ProaksiThe 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
DETECTION ANALYSIS ON FRAUDULENT FINANCIAL REPORTING USING FRAUD SCORE MODEL
SAR (Soedirman Accounting Review): Journal of Accounting and Business, 2019 This study aims to examine the elements of fraud in the fraud diamond theory. Fraud is proxied by seven variables consisting of three pressure elements namely financial target, financial stability, external pressure, two variables of opportunity element,
Puput Ade Irawan +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
New fraud diamond theory: Why people commit fraudulent financial statements?
Jurnal Akuntansi dan Auditing IndonesiaThis 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
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
Riset Akuntansi dan Keuangan Indonesia, 2018 This study aimed to analyze and obtain empirical evidence about the effect of pentagon fraud elements (pressure, opportunity, rationalization, competence, and arrogance) on detected fraudulent financial reporting.
Erma Setiawati, Ratih Mar Baningrum
doaj +1 more source
From Gatekeepers to Gateways: How Acceleration and Platform Logic Reshape Life‐Science Journals
Learned Publishing, Volume 39, Issue 3, July 2026.
Maria Teresa Colangelo +2 more
wiley +1 more source