Results 101 to 110 of about 1,474 (211)

Unemployed Youth Agency and Geographies of Educational Support in Urban North India

Transactions of the Institute of British Geographers, Volume 51, Issue 2, June 2026.
ABSTRACT The emergence of large numbers of educated unemployed people across the world remains a major social challenge. Research on unemployed young people has tended to emphasise a lack of agency. Many studies depict jobless youth as aimless and detached from their social and spatial situation.
Craig Jeffrey, Avishek Jha, Jane Dyson
wiley   +1 more source

FinTech Lending and Cashless Payments

The Journal of Finance, Volume 81, Issue 2, Page 1053-1101, April 2026.
ABSTRACT Borrowers' use of cashless payments improves their access to capital from FinTech lenders and predicts a lower probability of default. These relationships are stronger for cashless technologies providing more precise information, and for outflows. Cashless payment usage complements other signals of borrower quality.
PULAK GHOSH, BORIS VALLEE, YAO ZENG
wiley   +1 more source

Investigative Auditing and Fraud: A Systematic Literature Review through a Theoretical and Bibliometric Lens

This study aims to examine the role of investigative auditing in detecting and disclosing fraud by identifying red flags within the context of increasing public scrutiny and expectation gaps in audit functions.
Suryani, Irma, Syahrudin, M.
core   +2 more sources

Deteksi fraud laporan keuangan pada BUMN Indonesia: Perspektif Fraud Diamond Theory [PDF]

, 2020
Penelitian ini bertujuan untuk menginvestigasi kecurangan pada pelaporan keuangan Badan Usaha Milik Negara (BUMN) berdasarkan perspektif Fraud Diamond Theory.
Wardhana, Aditya Kusuma, Geraldina, Ira, Anggraeni, Dewi Noer, Putri, Recita Dwi   +3 more
core  

ANALISA FRAUD DIAMOND DALAM PENDETEKSIAN TINDAKAN FINANCIAL SHENANIGANS

, 2021
Conflicts of interest between investors as principals and management as agents that often benefit one party, triggering fraud in financial reporting.
Kurniawati, Anggreni Dian
core   +2 more sources

The Fraud Diamond: Considering the Four Elements of Fraud

, 2004
Focuses on the use of the elements of the fraud diamond to prevent and detect accounting fraud. Essential traits for committing fraud; Steps in assessing fraud risk through the use of the fourth element of the diamond; Ways for auditors to prevent ...
Hermanson, Dana R., Wolfe, David T.
core   +1 more source

From Gatekeepers to Gateways: How Acceleration and Platform Logic Reshape Life‐Science Journals

Learned Publishing, Volume 39, Issue 3, July 2026.
Maria Teresa Colangelo, Marco Meleti, Carlo Galli   +2 more
wiley   +1 more source

PENGARUH DIAMOND FRAUD DAN ETIKA PRIBADI TERHADAP TENDENSI FRAUD DENGAN PEMAHAMAN RELIGIUSITAS SEBAGAI PEMODERASI [PDF]

, 2019
Tujuan penelitian ini adalah untuk mengetahui pengaruh antara usur unsur diamond fraud (tekanan, kesempatan, rasionalisasi, kemampuan) dan etika pribadi terhadap tendensi fraud (penyalahgunaan aset) dan pemahaman religiusitas sebagai variabel moderasi ...
RIKYAN ULIL ISTIFADAH, NIM: 15840018
core  

Investigasi Pengaruh Fraud Diamond Dalam Menilai Kecurangan Laporan Keuangan

, 2022
ABSTRAK  Tujuan dari penelitian ini adalah untuk mengevaluasi teori diamond Wolfe dan Hermanson (2004) dan ketepatannya dalam mengidentifikasi kasus kecurangan laporan keuangan.
Hamzah, Ruth Samantha, Saftiana, Yulia, Utami, Febi Wiranti, Gozali, Efva Octavina Donata   +3 more
core   +2 more sources

Efektivitas Fraud Diamond Dan Fraud Pentagon dalam Mendeteksi Kecurangan pada Laporan Keuangan Perusahaan IDX30 yang Terdaftar di BEI 2018-2020

, 2022
Penelitian ini bertujuan untuk melihat efektifitas teori fraud diamond dan fraud pentagon dalam mendeteksi kecurangan laporan keuangan pada perusahaan IDX30 yang terdaftar di Bursa Efek Indonesia tahun 2018-2020.
Sastiana, Wanda Alisah
core