Critical Quarterly, Volume 68, Issue 3, Page 103-130, October 2026.
Nicholas Smart
wiley +1 more source
Analysis of Diamond Fraud and Individual Morality on Village Fund Fraud
Economics, Business, Accounting & Society ReviewThis study investigates the key drivers of village fund fraud, expanding on the established fraud diamond model. Conducted in the Patallasang sub-district of Gowa Regency, the research surveyed 51 village government officials to analyze the influence of pressure, opportunity, rationalization, capabilities, and individual morality on fraudulent ...
Sufiati Sufiati +2 more
openaire +1 more source
Determination of Fraud Diamond Theory in Detecting Fraud in Financial Reporting
Research HorizonFinancial statement fraud undermines transparency and accountability in state-owned enterprises, posing significant risks to stakeholders. This study aims to examine the effectiveness of the Fraud Diamond Theory, encompassing pressure, opportunity, rationalization, and capability, in detecting such fraud in Indonesian state-owned enterprises.
Muhammad Rizki Wiraputra +2 more
openaire +1 more source
Online Loan Fraud Cases in Indonesia: Diamond Fraud Dimensions
Dinasti International Journal of Economics, Finance & AccountingThe 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
The Influence of Fraud Diamond on Academic Fraud Intention Among Accounting Students
Jurnal AKSI (Akuntansi dan Sistem Informasi), 2023 This study was aimed to find out the influence of fraud diamond, including pressure, opportunity, rationalization, and ability on students' academic cheating intentions. Quantitative method was used to carry out this study. The population of this study included students from the Accounting Study Program, Faculty of Economics and Business, Samratulangi ...
David Pesudo, Vrilita Vanesa Parengkuan
openaire +1 more source
Artificial Intelligence and Human Psychology in Online Transaction Fraud. [PDF]
Front Psychol, 2022 Firdaus R, Xue Y, Gang L, Sibt E Ali M.
europepmc +1 more source
Utilizing the diamond fraud theory perspective to analyze financial statement fraud
Journal of Applied Sciences in Accounting, Finance, and TaxThis study aims to test the influence of elements of the fraud diamond theory, including pressure, opportunity, rationalization, and capability, on financial statement fraud. The population in this study were companies in the banking sub-sector listed on the Indonesia Stock Exchange for the period 2020-2022.
Ida Anom Yasa +2 more
openaire +1 more source
How do moral hazard behaviors lead to the waste of medical insurance funds? An empirical study from China. [PDF]
Front Public Health, 2022 Qin Y +7 more
europepmc +1 more source
Why do employees commit fraud? Theory, measurement, and validation. [PDF]
Front Psychol, 2022 Lin B, Huang J, Liao Y, Liu S, Zhou H.
europepmc +1 more source
Integrity and trust in anesthesiology research: recognizing and combating scientific misconduct. [PDF]
Braz J AnesthesiolSchmidt AP +3 more
europepmc +1 more source