Results 101 to 110 of about 54,915 (220)

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   +3 more sources

Online Political Discussion Under Authoritarianism: What Do Citizens Make of Censored Political Discussion?

Regulation &Governance, Volume 20, Issue 1, Page 105-118, January 2026.
ABSTRACT There is a continuing debate on whether the internet serves as a public sphere for meaningful political discussion and increases political engagement. Yet, we know little about how internet users in authoritarian regimes perceive and experience online political discussion beyond the dominant frame of censorship and surveillance.
Daniela Stockmann, Ting Luo
wiley   +1 more source

The Influence of Diamond Fraud, Audit Committee and Leverage on Financial Report Fraud

Revista de Gestão Social e Ambiental
Purpose: This research aims to explain the influence of fraud diamonds, audit committees, and leverage on fraudulent financial reports in financial companies listed on the Indonesia Stock Exchange during the 2019-2022 period.   Theoretical Framework: The study is grounded in the theory of fraud diamond, which identifies pressure, opportunity ...
Tristan Guillermo Purwani, Harto Listijo, Ika Listyawati, Rahmat Budi Santoso   +3 more
openaire   +1 more source

Pengaruh Elemen Fraud Diamond Theory Terhadap Financial Statement Fraud

JURNAL 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

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

A digitally transformed system of internal control for effective financial statement fraud prevention and detection: A literature review [PDF]

Zeszyty Teoretyczne Rachunkowości
Purpose: The paper aims to provide an overview of the current state-of-the-art research regarding the impact of system of internal control on fraud deterrence, primarily analyzing whether and how digital technologies can enhance components of this system,
Petra Halar, Julia Schwaiberger
doaj   +1 more source

Determinants of Fraud Tendency With Internal Control System (SPI) as a Moderating Variable (Study of Savings and Loan Cooperatives in Sikka District)

Indonesian Interdisciplinary Journal of Sharia Economics
This study aims to test the effect of fraud diamond theory on fraud tendencies with internal control systems as moderating variables. This study uses 135 sample data taken using a purposive method based on criteria.
Fransiska Trisyami Irmayati Subu, Lilis Ardini, Kurnia Kurnia   +2 more
doaj   +1 more source

An empirical analysis of asset misappropriation fraud during the COVID-19 crisis [PDF]

Problems and Perspectives in Management
The objective of this paper is to examine asset misappropriation fraud during the COVID-19 pandemic. The study examines the impact of four elements of fraud risk factors and Islamic religiosity on the propensity for fraud among employees who manage ...
Darsono Darsono, Dwi Ratmono, Erlinda Ramadhani Permata Putri, Nur Cahyonowati, Sunseok Lee   +4 more
doaj   +1 more source

DETECTION ANALYSIS ON FRAUDULENT FINANCIAL REPORTING USING FRAUD SCORE MODEL

SAR (Soedirman Accounting Review): Journal of Accounting and Business, 2019
This study aims to examine the elements of fraud in the fraud diamond theory. Fraud is proxied by seven variables consisting of three pressure elements namely financial target, financial stability, external pressure, two variables of opportunity element,
Puput Ade Irawan, Dewi Susilowati, Novita Puspasari   +2 more
doaj   +1 more source

Shots Across No Man\u27s Land: A Response to Handgun Control, Inc.\u27s, Richard Aborn [PDF]

, 1995
In response to Richard Aborn\u27s article The Battle Over the Brady Bill and the Future of Gun Control Advocacy, Johnson argues that Aborn\u27s bad gun formula trivializes the Second Amendment, ignores issues vital to the gun control debate, and ...
Johnson, Nicholas J.
core   +1 more source