Results 31 to 40 of about 615 (136)

Comparative Analysis Of Crowe’s Fraud Pentagon Theory On Fraudulent Financial Reporting

Jurnal Akuntansi, 2023
The fraud Pentagon is expected to be able to detect fraudulent financial statements more deeply because there is a component of arrogance that was not previously found in research using the fraud triangle and fraud diamond.
Abu Nizarudin, Ari Agung Nugroho, Duwi Agustina, Wenni Anggita   +3 more
doaj   +1 more source

Profitability, Liquidity, Leverage and Corporate Governance Impact on Financial Statement Fraud and Financial Distress as Intervening Variable [PDF]

Вісник Київського національного університету імені Тараса Шевченка. Серія Економіка, 1899
Financial statement can show the company management performance after human resource trust. Each public company is obligated to reveal the annual financial report.
A. N. Adi, Z. Baridwan, E. Mardiati
doaj   +1 more source

Deteksi financial statement fraud: Pengujian dengan fraud diamond

Jurnal Akuntansi dan Auditing Indonesia, 2018
This research is an empirical research that aims to determine the effect of fraud diamond toward financial statement fraud on the public companies LQ-45 listed in Indonesia Stock Exchange (IDX) from 2010 to 2014.
Merissa Yesiariani, Isti Rahayu
doaj   +1 more source

The influence of Islamic value and fraud diamond factors on academic fraud: Empirical study on Islamic University

al-Uqud: Journal of Islamic Economics, 2022
The purpose of this study is to investigate the impact of Islamic values on Islamic behavior, Islamic environment, Islamic character education, and academic fraud diamond factors such as pressure, opportunity, rationalization, and capability.
Ajeng Kusuma Dewi, Abriyani Puspaningsih, Ataina Hudayati   +2 more
doaj   +1 more source

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

Fraud diamond analysis in detecting financial statement fraud

The Indonesian Accounting Review, 2019
This study aimed to analyze the factors used to detect financial statement fraud from a fraud diamond perspective. It tried to find out the effect of pressure proxied by financial targets, opportunity proxied by ineffective monitoring, rationalization ...
Muara Rizqulloh Noble
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

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