Motivation and Risk Behind Financial Statement Fraudulence Using Fraud Theory
Jurnal AkuntansiFinancial information is a critical resource for users of financial statements in their decision-making processes. However, errors in decision-making can arise from management's fraudulent activities within these financial statements.
Nico Alexander +2 more
doaj +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
Jurnal Manajemen, 2019 In this paper, we discuss the elements of fraud diamond theory against indications of earnings management in Indonesia's financing firms for the year 2014 to 2018. The independent variables are financial stability, institutional ownership, audit quality,
Himmatul Khairi, M. Fany Alfarisi
doaj
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
Optimal Auditing for Insurance Fraud [PDF]
This article aims at making a bridge between the theory of optimal auditing and current procedures applied to audit files in different markets where scoring is the instrument used to implement an audit strategy.
Florence Giuliano +2 more
core
Why do people with similar levels of internal control differ in their likelihood to commit fraud? Analysis of the moderating effect of perceived opportunity to commit fraud. [PDF]
Front Psychol, 2022 Sun X, Chen Y.
europepmc +1 more source
ANALISIS FRAUD DIAMOND DALAM MENDETEKSI FINANCIAL STATEMENT FRAUD [PDF]
, 2019 Judul penelitian “Analisis Fraud Diamond Dalam Mendeteksi Financial Statement Fraud”. Konflik keagenan antara pemegang saham dan manajemen melatarbelakangi kecurangan laporan keuangan, dengan wewenang yang dimiliki manajemen untuk keuntungan pribadinya ...
Likhatun, Likhatun
core
Predictors of loss due to pharmaceutical fraud: evidence from the U.S. [PDF]
Cost Eff Resour Alloc, 2022 Timofeyev Y, Hayes SA, Jakovljevic MB.
europepmc +1 more source
Does Canada Have a Problem with Occupational Fraud? [PDF]
Small and medium-sized enterprises (SMEs) are an important collective force in the Canadian economy, however the visibility and economic power of small businesses suffer due to their size and frequent turnover.
Rock Lefebvre +2 more
core