Results 71 to 80 of about 631 (179)
ABSTRACT The multi‐elemental profile has repeatedly been proposed as a reliable indicator of the geographical origin of plant‐derived foods, as mineral composition accurately reflects the local soil geochemistry and environmental factors. However, this approach may fail in distinguishing specimens from nearby locations, which are expected to be exposed
Ana Sayago +2 more
wiley +1 more source
Pengaruh Elemen Fraud Diamond Theory Terhadap Financial Statement Fraud
The purpose of this study was to determinate the effect fraud diamond theory in financial statement fraud. The population in this study are manufacturing companies sector consumer goods industry listed on the Indonesia Stock Exchange in 2015-2018. The sampling technique used was purposive sampling method and obtained 112 samples.
Halmawati Halmawati, Ranti Tri Annisa
openaire +2 more sources
Abstract How did World War II affect the nature and resilience of Soviet institutions and authority, especially in the extreme case of the Blockade of Leningrad? During the Blockade, Leningraders acted with great agency by engaging in the shadow trade of food and shadow talk for information and community in order to survive.
Jeffrey K. Hass, Nikita A. Lomagin
wiley +1 more source
ANALISIS PENGARUH FRAUD DIAMOND DALAM MENDETEKSI TINGKAT ACCOUNTING IRREGULARITIES
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
Factors That Influence Financial Statement Fraud Using The Fraud Diamond Model
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
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
TEORI FRAUD PENTAGON dan DETEKSI KECURANGAN PELAPORAN KEUANGAN
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
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
Bankrolling the Belgrade Bandits? Civil Society, NGOs, and Foreign Aid Localization in Serbia
ABSTRACT This article examines how foreign aid professionalized Serbia's civil society sector and analyzes how Serbian NGOs navigate upward accountability to donors and downward accountability to grassroots communities. Drawing upon 11 months of ethnographic fieldwork in Serbia, I demonstrate how the administrative bureaucracies of foreign aid ...
Catherine E. Herrold
wiley +1 more source

