Results 61 to 70 of about 631 (179)
A Horse Race of Machine‐Learning Methods to Predict Banking Crises
International Finance, EarlyView.ABSTRACT To examine if one machine‐learning model can consistently elucidate financial vulnerabilities, both over time and across levels of development, this paper applies 13 machine‐learning algorithms to evaluate comparative forecasting performance across several banking crises.
Emile du Plessis
wiley +1 more source
Theory Application: Why People Commit Fraud [PDF]
International Journal of Management, Accounting and Economics, 2018 Organizational setting plays an important role on the effectiveness of internal control as a mechanism to protect the organization against unwanted behavior by individuals.
Mohammed Azam
doaj
Cyberattacks on Small Banks and the Impact on Local Banking Markets
Journal of Money, Credit and Banking, EarlyView.Abstract Cyberattacks on small banks have direct and spillover effects in local markets. Following successful cyberattacks, hacked small banks experience a decline in deposit growth rates. This effect of cyberattacks is not observed in hacked large banks.
FABIAN GOGOLIN +2 more
wiley +1 more source
Moving in Cycles: Explaining the Failure of Militarization to Address Illegal Mining in Ghana
Politics &Policy, Volume 54, Issue 4, August 2026.ABSTRACT Mining contributes to Ghana's economic growth but also imposes significant social costs—land dispossession and unemployment—which have fueled the rise of illegal mining (galamsey). Galamsey, which intensified during the commodity boom of the 2010s, provides livelihoods while simultaneously worsening environmental degradation and social ...
Sulemana Alhassan Saaka, Phil Faanu
wiley +1 more source
FRAUD DIAMOND DETERMINANTS OF POTENTIAL FINANCIAL REPORTING FRAUD
JRAKFinancial 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 +4 more
openaire +1 more source
ESG Performance and Credit Risk: Evidence From Chinese Manufacturing Companies
International Journal of Finance &Economics, Volume 31, Issue 3, Page 3720-3746, July 2026.ABSTRACT This study investigates the effect of corporate environmental, social, and governance (ESG) performance on credit risk using a sample of manufacturing firms listed on China's Shanghai and Shenzhen A‐share markets from 2009 to 2021. Employing fixed effects, the generalised method of moments, and instrumental variable models, we find that ...
Yanan Wang +4 more
wiley +1 more source
PENGARUH FRAUD DIAMOND DALAM MENDETEKSI FINANCIAL STATEMENT FRAUD
Jurnal Akuntansi, 2018 This study aimed to examine the effect of fraud diamond which is consists of four elements to the financial statement fraud proxied with earnings management. This study examines the pressure variables by the proxy financial target (ROA), opportunity variables by proxy ineffective monitoring (KOIN), rationalization variables by proxy total asset ...
Partogian Sormin, Esterine Puspitadewi
openaire +2 more sources
Jurnal Akuntansi Aktual, 2017 This study aims to examine factors that influence students’ academic cheating behavior by using dimensions of fraud diamond which consists of pressure, opportunity, rationalization and capability.
Isnan Murdiansyah +2 more
doaj
Is the Scholarly System Breaking Down?
Learned Publishing, Volume 39, Issue 3, July 2026.ABSTRACT On the back of countless warnings that the scholarly system is seriously being threatened, indeed, upended by fraud, fakery and numerous bad practices, we set out to establish the extent to which this is true by asking the people who are, arguably, in the best position to know—early career researchers (ECRs).
David Nicholas +7 more
wiley +1 more source
The Influence of Diamond Fraud, Audit Committee and Leverage on Financial Report Fraud
Revista de Gestão Social e AmbientalPurpose: 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 +3 more
openaire +1 more source