Results 101 to 110 of about 54,634 (227)

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

The Federal Common Law Crime of Corruption [PDF]

open access: yes, 2011
This contribution to the North Carolina Law Review’s 2010 symposium, Adaptation and Resiliency in Legal Systems, considers the compatibility between the common law nature of honest services fraud and the dynamic quality of public integrity offenses ...
Griffin, Lisa Kern
core   +2 more sources

When you come at the king: Opposition coalitions and nearly stunning elections

open access: yesAmerican Journal of Political Science, Volume 69, Issue 4, Page 1469-1485, October 2025.
Abstract Opposition coalitions under electoral authoritarianism have been associated with greater likelihood of opposition victory and democratization. I argue, however, that coalitions also entail significant downside risks with implications for longer term prospects for democracy.
Oren Samet
wiley   +1 more source

Analisis Pengaruh Dimensi Fraud Diamond Dan Gone Theory Terhadap Academic Fraud (Studi Empiris Mahasiswa Universitas Sebelas Maret dan Universitas Muhammadiyah Surakarta Tahun Ajaran 2014-2016) [PDF]

open access: yes, 2018
This study aimed to analyze the influence of Diamond Fraud and GONE Theory in academic cheating behavior done by the students. Diamond Fraud Based on the theory there are four variables that affect academic cheating is suspected, namely pressure ...
, Drs. Suyatmin Waskito Adi, M.Si   +1 more
core  

Credit bureaus between risk-management, creditworthiness assessment and prudential supervision [PDF]

open access: yes, 2015
"This text may be downloaded for personal research purposes only. Any additional reproduction for other purposes, whether in hard copy or electronically, requires the consent of the author. If cited or quoted, reference should be made to the full name of
A A Admati   +60 more
core   +3 more sources

Responsible Sourcing in the Agri‐Food Companies: Advancing Sustainability Through Inter‐Organizational Collaboration

open access: yesCorporate Social Responsibility and Environmental Management, Volume 32, Issue 5, Page 6984-7005, September 2025.
ABSTRACT This study examines how agri‐food companies integrate social and environmental issues into their sourcing practices through inter‐organizational collaboration. Applying the relational view theory, it maps best practices and key relational mechanisms.
Samuel Eric Kamgang, Olivier Boiral
wiley   +1 more source

Foxes in the Henhouse: An Exploratory Inquiry into Financial Markets Fraud [PDF]

open access: yes, 2016
Conventional understandings of fraud are organized around the fraud triangle first developed in the 1950s by Cressey. This conceptual device remains central in our pedagogy and research on this especially timely topic.
Fogarty, Timothy J., Wall, Joseph
core   +1 more source

Deteksi Financial Statement Fraud dengan Fraud Diamond

open access: yesJurnal Akuntansi, Ekonomi dan Manajemen Bisnis
This research is motivated by concerns about the increasing cases of manipulation of financial statements that have the potential to undermine investor confidence and disrupt the stability of the financial sector. In this case, the Fraud Diamond approach  which includes four elements, namely foresight, opportunity, rationalization, and capability is ...
openaire   +1 more source

Analisis Faktor-Faktor Yang Mempengaruhi Perilaku Kecurangan Akademik (Studi Kasus Pada Mahasiswa Akuntansi Angkatan 2014-2016 Fakultas Ekonomi Dan Bisnis Universitas Muhammadiyah Surakarta) [PDF]

open access: yes, 2018
The research has purposes to analyze the factors of in influenced in academic fraud in student’s university of accountant with fraud diamond dimension and gone theory which consist of pressure, opportunity, rationalization, capability, greed, need and ...
, Dr. Zulfikar, SE, M.Si   +1 more
core  

Online Loan Fraud Cases in Indonesia: Diamond Fraud Dimensions

open access: yesDinasti International Journal of Economics, Finance & Accounting
The purpose of this paper is to show fraud under the guise of online loans that harm the community and provide solutions so that people avoid these scams. In the Online Loan program, many people have complained about the dissemination of personal data to the authorities that have been carried out by the Online Loan organizer without prior notification ...
Junaidi Junaidi, Endraria Endraria
openaire   +1 more source

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