Results 101 to 110 of about 54,705 (227)

FRAUD DIAMOND DETERMINANTS OF POTENTIAL FINANCIAL REPORTING FRAUD

JRAK
Financial statement fraud is a highly risky practice in financial reporting. This research aims at investigating the effect of the fraud diamond (Pressure, Opportunity, Rationalization, and Capability) on the probability of financial statement fraud. The sample consisted of 132 cooperatives over three years (2022–2024). The data analysis technique used
Oyong Lisa, Juni Farhan, Ahmad Dahlan, Roni Hertato, Bagus Salam Azizi   +4 more
openaire   +1 more source

An AI‐Assisted Framework for Improving Innovativeness in Small Businesses: A Human–AI Collaboration Perspective

Information Systems Journal, Volume 35, Issue 6, Page 1603-1629, November 2025.
ABSTRACT Innovation is crucial for small businesses to remain competitive and adaptable in dynamic markets. Recent advancements in AI, particularly machine learning and natural language processing, offer promising tools for enhancing product innovation.
Kristijan Mirkovski, Pete Williams, Libo Liu, Hao Liu, Marta Indulska   +4 more
wiley   +1 more source

ANALISIS PENGARUH FRAUD DIAMOND DALAM MENDETEKSI TINGKAT ACCOUNTING IRREGULARITIES

Jurnal 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

Preempting Unintended Consequences [PDF]

, 1997
Sommer offers some insights on preemption. The case for preemption is that there is an inherent logic and consistency in having litigation involving nationally traded securities resolved in a single ...
Sommer, A. A., Jr.
core   +1 more source

Political Environment, Banking Liquidity, and Banking Crises: A Mediation Analysis From Panel Data

International Journal of Finance &Economics, Volume 30, Issue 4, Page 3569-3599, October 2025.
ABSTRACT The objective of this paper is twofold. (i) First, we examine whether the political environment affect bank liquidity. (ii) Then, we investigate whether the political environment's impact on banking crises is mediated through bank liquidity.
Joseph Attila
wiley   +1 more source

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

, 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

Success and Failure of Blockchain Technology Providers: Founders' Power, Beyond‐Blockchain Exploration and Centralized Decision‐Making

Journal of Operations Management, Volume 71, Issue 7, Page 893-916, October 2025.
ABSTRACT Despite a growing focus on blockchain adoption within operations and supply chains, these initiatives exhibit an exceedingly high failure rate, with many failing to achieve sustainable success. Why are enterprise blockchain adoptions highly susceptible to failure?
Yuanzhu Zhan, Andy C. L. Yeung, Kim Hua Tan, Yu Xiong, Xinjie Xing, Fei Ye   +5 more
wiley   +1 more source

The Federal Common Law Crime of Corruption [PDF]

, 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

Deteksi Financial Statement Fraud dengan Fraud Diamond

Jurnal 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]

, 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, Oktaviani, Neki   +1 more
core