Results 111 to 120 of about 326,993 (206)
The Analysis of Fraudulent Financial Reporting Determinant through Fraud Pentagon Approach
Jurnal Dinamika Akuntansi, 2017 The purpose of this study was to analyze the prediction of fraudulent financial reporting with the perspective of pentagon fraud. Pentagon fraud theory is the development of the theories of fraud triangle and fraud diamond. The Pentagon fraud theory adds
Siska Apriliana, Linda Agustina
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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
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Applicability audit committee on detecting financial statement fraud using diamond theory
Jurnal Akademi AkuntansiPurpose: This study investigates the application of fraud diamond theory in the detection of financial statement fraud, utilizing financial targets, industry characteristics, auditor changes, and director changes as independent variables.
Zea Riza Sinensis, Fuad
doaj +1 more source
Other title: Recognize and report Medicaid fraud
, 2011 "Protecting Ohio's Families."; "Created: 8/25/2011 ...; Modified: 9/6/2011 ..."--Document properties screen.; Brochure; intended to be printed off on one sheet, front and back, and folded in thirds.; Harvested from the web on 10/23/13"Recognize and ...
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The aim of this study is to synthesize and integrate fragmented knowledge regarding the Motivation, Prevention, and Detection of Asset Misappropriation Fraud to propose a consolidated conceptual framework. The study identifies eight motivations for asset
Anton Dwi Hartanto
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SAGE OpenThe Fraud Diamond theory (rationalization, opportunity, motivation and perceived capability) has been widely used as a framework to explain criminal behavior. However, little is known about its application in an academic context.
Eva Dias-Oliveira +3 more
doaj +1 more source
PENGARUH FRAUD DIAMOND TERHADAP FRAUDULENT FINANCIAL REPORTING
KeunisThe objective of this study is to determine the influence of pressure (financial targets, financial stability, and external pressure), opportunities (industry characteristics and ineffective monitoring), opportunities (auditor turnover and ...
Agus Dwianto +3 more
doaj +1 more source
Indonesian Interdisciplinary Journal of Sharia EconomicsThis study examines the impact of pressure, opportunity, rationalization, and capability as defined by the Fraud Diamond Theory Wolfe & Hermanson, 2004 on fraudulent financial reporting indicators in energy sector companies listed on the Indonesia Stock
Rina Deviani, Ferdiansyah Ferdiansyah
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Diamond fibre & Diamond-F products
, 1921 Na portada consta "manufactured by Diamond State Fibre Company. Bridgeport, Pa. (near Philadelphia). U.S.A.
Diamond State Fibre Company
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