Results 31 to 40 of about 600 (129)

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

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

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

Academic Fraud Behavior From The Diamond Fraud Perspective

Jurnal Akuntansi
This research aims to determine the influence of pressure, opportunity, rationalization, capability on academic fraud. Academic fraud that occurs in the university environment includes cheating, copying from the internet, taking exams together and even using assistant for final assignments and theses.
Leriza Desitama Anggraini, Imelda Saluza, Andini Utari Putri, Sinta Habibah   +3 more
openaire   +2 more sources

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

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

Diamond Fraud Analysis in Detecting Financial Statement Fraud in Manufacturing Companies

International Journal of Social Science and Business, 2022
Business people must provide accurate and relevant information and be free from fraud that will mislead other parties. To provide appropriate information for users of financial statements, the preparation of these financial statements must be prepared as well as possible according to accurate data based on applicable accounting rules.
Anita Ade Rahma, Anatia Agusti, Devi Edriani, Wellia Novita, Winda Afriyenis   +4 more
openaire   +1 more source

The law of AI knowledge distillation

American Business Law Journal, EarlyView.
Abstract Knowledge distillation—the practice of training a compact student model on the outputs of a larger teacher model—has emerged as the fastest‐growing technique for replicating and disseminating frontier artificial intelligence (AI) capabilities.
Taorui Guan
wiley   +1 more source

The first bear raid and squeeze: Isaac Le Maire and the Dutch East India Company

The Economic History Review, EarlyView.
Abstract In 1609, the Dutch East India Company (VOC) faced a bear raid by a syndicate of short sellers led by Isaac Le Maire, a former director. We reconstruct the forward trade between 1607 and 1611, the actions taken by the syndicate members, and the responses to these actions by the company.
Oscar Gelderblom, Abe de Jong, Joost Jonker   +2 more
wiley   +1 more source

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