Results 61 to 70 of about 344,617 (203)

FINANCIAL REPORTING MANIPULATION ON MINING COMPANIES IN INDONESIA: FRAUD DIAMOND THEORY APPROACH

Jurnal Riset Akuntansi Kontemporer, 2022
Forensic accounting helps to discover fraud practices where the fraud diamond theory is one of the popular theories in this issue. It puts concerns on budget priorities, financial stability, inefficient monitoring, replacement of auditor and directors ...
Atiek Sri Purwanti, Yonathan Daya Persada, Roni Budianto, Eko Suyono, Sofiatul Khotimah   +4 more
doaj   +1 more source

Perilaku Kecurangan Akademik Mahasiswa Akuntansi: Dimensi Fraud Diamond

Jurnal Ilmiah Akuntansi, 2020
Academic cheating behavior is the seeds of bigger cheating practices in the future because it can cause more serious problems, such as violations of professional ethics or the occurrence of crimes.
I Gusti Ayu Ratih Permata Dewi, I Gde Agung Wira Pertama   +1 more
doaj   +1 more source

Biosensors for Food Safety and Adulteration Monitoring: Applications, Smart Packaging Integration, and Pathways to Intelligent, Field‐Deployable Detection Systems

Food Safety and Health, EarlyView.
Biosensors enable rapid, sensitive, and portable detection of pathogens, contaminants, allergens, and food adulteration. Integration with smart packaging, smartphones, IoT, and machine learning supports real‐time monitoring and intelligent decision‐making, whereas microfluidics, biodegradable materials, explainable AI, and blockchain offer pathways ...
Mohima Akther Any, Abid Hassan Arnab, Liza Akter, Yusuf Chowdhury, Md. Hassan Bin Nabi, Md Abu Rayhan, Nazmul Islam, Wahidu Zzaman   +7 more
wiley   +1 more source

Motif Kecenderungan Perilaku Fraud ASN: Perspektif Fraud Diamond Theory

Akurasi : Jurnal Studi Akuntansi dan Keuangan, 2023
Penelitian ini bertujuan untuk mengeksplorasi motif Aparatur Sipil Negara (ASN) di Organisasi Perangkat Daerah (OPD) Kota X dengan menggunakan pendekatan Fraud Diamond Theory. Penelitian inimerupakan penelitian deskriptif kualitatif dengan menggunakan teknik pengumpulan data primer.
Paramita Budirahayu, David Adechandra Asedica Pesudo   +1 more
openaire   +3 more sources

Fraud diamond insights: Predictors of financial statement fraud in the financial services sector

Acta Commercii
Orientation: Indonesia’s financial services sector faces significant challenges because of financial statement fraud, undermining economic stability and stakeholder confidence.
Aulia F. Rahman, Syaiful Iqbal, Jessica Carolina   +2 more
doaj   +1 more source

The Timely Rise of a Teenage Reformer: Youth Revolt, Feminism and the Struggle for a ‘New Sexual Morality’ at the Dawn of the Spanish Second Republic

Gender &History, EarlyView.
ABSTRACT The contributions of propagandist and writer Hildegart (1914–1933) to Spanish cultural life are overshadowed by accounts of her unusual upbringing and violent death. This article examines the conditions that enabled the teenager to become a prominent voice for feminism and sexual reform on the eve of Spain's Second Republic (1931–1939).
Micaela Pattison
wiley   +1 more source

The Effect of Diamond Fraud on Academic Fraud Behavior

Jurnal Ilmiah Akuntansi Kesatuan
The study aims to address the impact of Pressure, Opportunity, Rationalization, and Capability on academic cheating behavior with academic integrity as moderated variables on scholarship students at Economic and Business Faculty, Djuanda University.
null Siti Salwawati, null Muhamad Nur Afif, null Yoyok Priyo Hutomo   +2 more
openaire   +1 more source

The “Digital Turn” of Value Chain Due Diligence Regulation: How Technology Reconfigures Stakeholder Engagement

Global Policy, EarlyView.
ABSTRACT This article examines the “digital turn” in value chain due diligence, focusing on how emerging digital tools and technologies are reshaping the practice and politics of stakeholder engagement in transnational labor governance. As value chain legislation—most notably the EU Corporate Sustainability Due Diligence Directive (CSDDD)—extends ...
Klaas Hendrik Eller, Antoine Duval
wiley   +1 more source

ANALISIS PENGARUH FRAUD PENTAGON TERHADAP KECURANGAN LAPORAN KEUANGAN MENGGUNAKAN BENEISH MODEL PADA PERUSAHAAN YANG MENERAPKAN ASEAN CORPORATE GOVERNANCE SCORECARD

Jurnal ASET (Akuntansi Riset), 2017
. The purpose of this study is to determine the effect of analysis fraud pentagon toward fraudulent financial reporting using the beneish model to the companies have implemented ASEAN CG Scorecard fraud pentagon measured by arrogance, competence ...
Aprilia Aprilia
doaj   +1 more source

A Structured Review of Research‐Informed Instructional Strategies to Support CPA Enabling Competencies in Future Accountants*

Accounting Perspectives, Volume 24, Issue 1, Page 189-249, March 2025.
ABSTRACT CPA enabling competencies underpin the human skills and professional values that all future accountants should possess. Nevertheless, to date, the discourse is limited within the scholarship of teaching and learning on how to best inculcate these competencies in future accountants.
Sanobar Siddiqui
wiley   +1 more source