Results 111 to 120 of about 54,634 (227)
An empirical analysis of asset misappropriation fraud during the COVID-19 crisis [PDF]
Problems and Perspectives in ManagementThe objective of this paper is to examine asset misappropriation fraud during the COVID-19 pandemic. The study examines the impact of four elements of fraud risk factors and Islamic religiosity on the propensity for fraud among employees who manage ...
Darsono Darsono +4 more
doaj +1 more source
The Effect of Diamond Fraud on Academic Fraud Behavior
Jurnal Ilmiah Akuntansi KesatuanThe 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 +2 more
openaire +1 more source
Indonesian Interdisciplinary Journal of Sharia EconomicsThis study aims to test the effect of fraud diamond theory on fraud tendencies with internal control systems as moderating variables. This study uses 135 sample data taken using a purposive method based on criteria.
Fransiska Trisyami Irmayati Subu +2 more
doaj +1 more source
Riset Akuntansi dan Keuangan Indonesia, 2018 This study aimed to analyze and obtain empirical evidence about the effect of pentagon fraud elements (pressure, opportunity, rationalization, competence, and arrogance) on detected fraudulent financial reporting.
Erma Setiawati, Ratih Mar Baningrum
doaj +1 more source
The Influence of Fraud Diamond on Academic Fraud Intention Among Accounting Students
Jurnal AKSI (Akuntansi dan Sistem Informasi), 2023 This study was aimed to find out the influence of fraud diamond, including pressure, opportunity, rationalization, and ability on students' academic cheating intentions. Quantitative method was used to carry out this study.
David Pesudo, Vrilita Vanesa Parengkuan
doaj
DETECTION ANALYSIS ON FRAUDULENT FINANCIAL REPORTING USING FRAUD SCORE MODEL
SAR (Soedirman Accounting Review): Journal of Accounting and Business, 2019 This study aims to examine the elements of fraud in the fraud diamond theory. Fraud is proxied by seven variables consisting of three pressure elements namely financial target, financial stability, external pressure, two variables of opportunity element,
Puput Ade Irawan +2 more
doaj +1 more source
The Blaming Function of Entity Criminal Liability [PDF]
, 2006 Application of the doctrine of entity criminal liability, which had only a thin tort-like rationale at inception, now sometimes instantiates a social practice of blaming institutions.
Buell, Samuel W.
core +2 more sources
KeunisAsset misappropriation is one of the most frequent and financially destructive types of occupational fraud, particularly in the public sector. Nevertheless, the behavioral and governance mechanisms contributing to this fraud have not received much ...
Zati Rizka Fadhila +2 more
doaj +1 more source
Fraud Diamond Analysis in Detecting Fraudulent Financial Statement
Jurnal Manajemen Indonesia, 2019 Fraudulent financial statement is the least common fraud but has the greatest loss of impact compared to other types of fraud. This certainly can make mistakes in terms of decision making.
Annisa Nurbaiti, Nuraini Suatkab
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The Analysis of Fraudulent Financial Reporting Determinant through Fraud Pentagon Approach
Jurnal Dinamika Akuntansi, 2017 The purpose of this study was to analyze the prediction of fraudulent financial reporting with the perspective of pentagon fraud. Pentagon fraud theory is the development of the theories of fraud triangle and fraud diamond. The Pentagon fraud theory adds
Siska Apriliana, Linda Agustina
doaj +1 more source