Results 181 to 190 of about 326,993 (206)

The Effect of Fraud Diamond Capability Measures on Fraud Occurrence

Journal of Forensic Accounting Research, 2023
ABSTRACT An organization can lose up to 5 percent of its revenue to fraud (ACFE 2020) making the ability to effectively prevent and detect accounting fraud essential to many stakeholders. Auditors typically use the fraud triangle framework consisting of pressure, opportunity and rationalization to understand fraud risks factors.
Barbara Arel, Michael J. Tomas, Larry Stark   +2 more
openaire   +1 more source

Fraud Diamond dan Niat Melakukan Fraud

2023
The purpose of the study was to examine the effect of pressure, opportunity, rationalization, and ability on a person's intention to commit fraud in the government sector. This research is in revealing a person's intention to commit fraud which is influenced by the existence of a fraud diamond consisting of pressure, opportunity, rationalization, and ...
openaire   +1 more source

Is the fraud diamond perspective valid in Kenya?

Journal of Financial Crime, 2020
Purpose The purpose of this study was to determine the influence of the elements of the fraud diamond theory in detecting financial statement fraud among non-financial firms in Kenya. Secondary data used to calculate ratios and figures representing the study variables was collected using a checklist for each of the targeted firms listed in the Nairobi
openaire   +1 more source

ACADEMIC FRAUD BEHAVIOR: DIMENSIONS OF THE FRAUD DIAMOND AND LOCUS OF CONTROL

International Journal of Research on Finance & Business
Academic Fraud Behavior: Fraud Diamond Dimensions and Locus of Control. This study aims to determine the influence of the fraud diamond and locus of control on academic fraud behavior. The population of this research consists of active students from the 2020-2022 cohort in the Accounting Department of the Faculty of Business and Economics at Brawijaya ...
Akhdan Azizi, Zaki Baridwan
openaire   +1 more source

Fraud Diamond Theory Perspective on Academic Fraud

This study aims to reveal the perspective of fraud diamond theory on academic fraud behavior. The research method applied in this research is systematic literature review. The data consists of various literature in the form of scientific articles sourced from SINTA-accredited journals published in the range of 2017 to 2023.
Lazuardian, Muhamad Farhan, Widyaningsih, Aristanti, Arief, Meta   +2 more
openaire   +1 more source

Detecting financial statement fraud through new fraud diamond model: the case of Indonesia

Journal of Financial Crime, 2022
Mahrus Ali
exaly  

Probing the Predictors of Fraud Using the Fraud Diamond Theory: An Empirical Evidence from Local Governments in Ghana

Forum for Development Studies, 2022
Vincent Ekow Arkorful, Benjamin Kweku Lugu   +1 more
exaly  

Online cheating at the intersection of the dark triad and fraud diamond

Journal of Accounting Education, 2021
Kenneth Smith, David Emerson, Shawn Mauldin   +2 more
exaly  

Fraud Diamond und M.I.C.E.-Modell

Risk, Fraud & Compliance, 2021
Jan Schmeisky, Alina Lichner
openaire   +1 more source

Is the fraud diamond perspective valid in Kenya?

Journal of Financial Crime, 2021
exaly