Results 71 to 80 of about 631 (179)

Multi‐Elemental Analysis for Geographical Tracing of Chickpeas Produced in Nearby Locations Around a Protected Geographical Indication

open access: yesPlant, Cell &Environment, Volume 49, Issue 7, Page 4341-4351, July 2026.
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

open access: yesJURNAL EKSPLORASI AKUNTANSI, 2020
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

Discursive Power, Civilian Agency, Wartime Duress, and Resilience: Letters to the Authorities in the Blockade of Leningrad

open access: yesThe Russian Review, Volume 85, Issue 3, Page 307-324, July 2026.
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

open access: yesJurnal 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
doaj   +1 more source

Factors That Influence Financial Statement Fraud Using The Fraud Diamond Model

open access: yesJurnal 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 ...
openaire   +2 more sources

Fraud Hexagon Theory in Thai Contexts: Examining Cultural Boundary Conditions of Financial Statement Fraud Determinants, Firm Value, and Sustainable Governance

open access: yesBusiness Strategy &Development, Volume 9, Issue 2, June 2026.
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

open access: yesJurnal 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
doaj   +1 more source

Bret/BRAT

open access: yes
Critical Quarterly, EarlyView.
Nicholas Smart
wiley   +1 more source

Co‐occurring daily minority stressors and dissociation among trauma‐exposed sexual minority women, transgender, and nonbinary people

open access: yesJournal of Traumatic Stress, Volume 39, Issue 3, Page 517-528, June 2026.
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

open access: yesPublic Administration and Development, Volume 46, Issue S1, Page S76-S86, June 2026.
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

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