Results 81 to 90 of about 344,617 (203)
Cyberattacks on Small Banks and the Impact on Local Banking Markets
Journal of Money, Credit and Banking, EarlyView.Abstract Cyberattacks on small banks have direct and spillover effects in local markets. Following successful cyberattacks, hacked small banks experience a decline in deposit growth rates. This effect of cyberattacks is not observed in hacked large banks.
FABIAN GOGOLIN +2 more
wiley +1 more source
The Impact of Financial Reporting Mandates on Labor Unions
Journal of Accounting Research, Volume 64, Issue 5, Page 2221-2286, December 2026.ABSTRACT Labor unions in the United States are subject to financial reporting mandates. This study examines how these mandates affect unions and their members. Using several regulation‐based empirical designs, we document that more granular reporting requirements adversely affect unions' election outcomes.
QINGKAI DONG, ANTHONY LE
wiley +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 +4 more
openaire +1 more source
KAJIAN KRITIS TERHADAP FENOMENA FRAUD BUMN; TINJAUAN FRAUD DIAMOND THEORY [PDF]
, 2022 The orientation of this research is to find out what deviation model or fraud model is carried out by the BUMN from the perspective of the Fraud Diamond Theory and how the losses caused by the fraud committed by the BUMN to the State and society.
Jannah, Raodahtul +2 more
core +1 more source
FRAUD DIAMOND DETERMINANTS OF POTENTIAL FINANCIAL REPORTING FRAUD
JRAKFinancial statement fraud is a highly risky practice in financial reporting. This research aims at investigating the effect of the fraud diamond (Pressure, Opportunity, Rationalization, and Capability) on the probability of financial statement fraud. The sample consisted of 132 cooperatives over three years (2022–2024). The data analysis technique used
Oyong Lisa +4 more
openaire +1 more source
Anthropology and Humanism, Volume 51, Issue 2, December 2026.Abstract During fieldwork, anthropologists engage in emotional, social and economic exchanges with interlocutors, through which to better understand one's own positionality and that of others. When such exchanges occur with an interlocutor who becomes a romantic lover, these exchanges are filtered through desire, amplifying their psychological ...
Suvi Rautio
wiley +1 more source
Theory Application: Why People Commit Fraud [PDF]
International Journal of Management, Accounting and Economics, 2018 Organizational setting plays an important role on the effectiveness of internal control as a mechanism to protect the organization against unwanted behavior by individuals.
Mohammed Azam
doaj
Generalized prejudice and support for democracy among People of Color
Analyses of Social Issues and Public Policy, Volume 26, Issue 3, December 2026.Abstract The last decade of U.S. American political life has been described as “unprecedented times”. For many in the U.S., watching governmental norms erode and favor a select few elites over the common people signals that we are in a time of democratic backsliding.
Gretchen Nihill +2 more
wiley +1 more source
Labor Mobility, Managerial Evaluation Risk, and Corporate Performance Disclosures
International Review of Finance, Volume 26, Issue 4, December 2026.ABSTRACT This study documents that managers of firms with greater labor mobility (LM) face higher personal evaluation risk (i.e., higher likelihood of performance‐driven forced turnover), especially among firms with more transparent performance disclosures.
Justin Hung Nguyen +2 more
wiley +1 more source
Pengaruh Elemen Fraud Diamond Theory Terhadap Financial Statement Fraud
JURNAL EKSPLORASI AKUNTANSI, 2020 The purpose of this study was to determinate the effect fraud diamond theory in financial statement fraud. The population in this study are manufacturing companies sector consumer goods industry listed on the Indonesia Stock Exchange in 2015-2018. The sampling technique used was purposive sampling method and obtained 112 samples.
Halmawati Halmawati, Ranti Tri Annisa
openaire +2 more sources