Results 81 to 90 of about 631 (179)

Detecting Financial Statement Fraud With a New Fraud Diamond Model

Jurnal Proaksi
The severe impact of financial statement fraud (FSF), particularly in large corporations, remains a significant challenge globally, often arising due to weak internal controls and the pressure on employees to meet financial targets. This study explores the applicability of the New Fraud Diamond Model on financial statement fraud (FSF) in energy ...
Panji M Ghiffari, Fuad Fuad
openaire   +1 more source

Deteksi Financial Statement Fraud dengan Fraud Diamond

Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis
This research is motivated by concerns about the increasing cases of manipulation of financial statements that have the potential to undermine investor confidence and disrupt the stability of the financial sector. In this case, the Fraud Diamond approach  which includes four elements, namely foresight, opportunity, rationalization, and capability is ...
openaire   +1 more source

Analisis Fraud Diamond dalam Mendeteksi Financial Statement Fraud

Akuisisi : Jurnal Akuntansi
FFinancial statement fraud and early detection of fraudulent activities are very important before they become major cases that can harm the company. This study was conducted to see how much influence fraud diamonds have on financial statement fraud.
Nurul Nadianti, Agus Bagianto, Wasifah Hanim   +2 more
openaire   +1 more source

From Gatekeepers to Gateways: How Acceleration and Platform Logic Reshape Life‐Science Journals

Learned Publishing, Volume 39, Issue 3, July 2026.
Maria Teresa Colangelo, Marco Meleti, Carlo Galli   +2 more
wiley   +1 more source

Determinants of Fraud Tendency With Internal Control System (SPI) as a Moderating Variable (Study of Savings and Loan Cooperatives in Sikka District)

Indonesian Interdisciplinary Journal of Sharia Economics
This 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, Lilis Ardini, Kurnia Kurnia   +2 more
doaj   +1 more source

An empirical analysis of asset misappropriation fraud during the COVID-19 crisis [PDF]

Problems and Perspectives in Management
The 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, Dwi Ratmono, Erlinda Ramadhani Permata Putri, Nur Cahyonowati, Sunseok Lee   +4 more
doaj   +1 more source

A digitally transformed system of internal control for effective financial statement fraud prevention and detection: A literature review [PDF]

Zeszyty Teoretyczne Rachunkowości
Purpose: The paper aims to provide an overview of the current state-of-the-art research regarding the impact of system of internal control on fraud deterrence, primarily analyzing whether and how digital technologies can enhance components of this system,
Petra Halar, Julia Schwaiberger
doaj   +1 more source

Determination of Fraud Diamond Theory in Detecting Fraud in Financial Reporting

Research Horizon
Financial statement fraud undermines transparency and accountability in state-owned enterprises, posing significant risks to stakeholders. This study aims to examine the effectiveness of the Fraud Diamond Theory, encompassing pressure, opportunity, rationalization, and capability, in detecting such fraud in Indonesian state-owned enterprises.
Muhammad Rizki Wiraputra, Fera Damayanti, null Haryono   +2 more
openaire   +1 more source

DETEKSI FRAUDULENT FINANCIAL REPORTING MENGGUNAKAN ANALISIS FRAUD PENTAGON : STUDI KASUS PADA PERUSAHAAN MANUFAKTUR YANG LISTED DI BEI TAHUN 2014-2016

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

New fraud diamond theory: Why people commit fraudulent financial statements?

Jurnal Akuntansi dan Auditing Indonesia
This study examines the determinants of fraudulent financial statements in Indonesia’s non-bank financial industry by integrating the New Fraud Diamond Theory with Agency Theory.
Arief Rahman, Jenneka Ika Sarundayang
doaj   +1 more source