Results 91 to 100 of about 344,617 (203)

‘From the Fields Into the Bars’: The Story of Israel's First Transgender Novel, The Cut (1977)

Gender &History, Volume 38, Issue 3, Page 958-969, October 2026.
ABSTRACT In 1977, an Israeli transgender woman, Judy Spotheim, published an autobiographical novel entitled The Cut. It describes the emergence of a trans community in the commercial‐sex areas of Tel Aviv‐Jaffa, hoping to humanise trans women (coccinelles). This article is the first to study the novel and present a biography of Spotheim.
Gil Engelstein, Iris Rachamimov
wiley   +1 more source

Analisis Faktor Pendorong Kecurangan Berbasis Teori Diamond Fraud pada Pemerintah Desa [PDF]

, 2020
The purpose of this study is to describe the perceptions of village government officials regarding the factors driving diamond fraud based fraud. Diamond fraud theory explains the factors of someone committing fraud.
Oktavia, Trisna Ayu, Kumalawati, Lely
core   +1 more source

PENGARUH DIMENSI FRAUD DIAMOND TERHADAP PERILAKU KECURANGAN AKADEMIK (STUDI EMPIRIS PADA MAHASISWA MAGISTER AKUNTANSI UNIVERSITAS BRAWIJAYA)

Jurnal Akuntansi Aktual, 2017
This study aims to examine factors that influence students’ academic cheating behavior by using dimensions of fraud diamond which consists of pressure, opportunity, rationalization and capability.
Isnan Murdiansyah, Made Sudarma, Nurkholis -   +2 more
doaj  

The Influence of Diamond Fraud, Audit Committee and Leverage on Financial Report Fraud

Revista de Gestão Social e Ambiental
Purpose: This research aims to explain the influence of fraud diamonds, audit committees, and leverage on fraudulent financial reports in financial companies listed on the Indonesia Stock Exchange during the 2019-2022 period.   Theoretical Framework: The study is grounded in the theory of fraud diamond, which identifies pressure, opportunity ...
Tristan Guillermo Purwani, Harto Listijo, Ika Listyawati, Rahmat Budi Santoso   +3 more
openaire   +1 more source

PENGARUH FRAUD DIAMOND DALAM MENDETEKSI FINANCIAL STATEMENT FRAUD

Jurnal Akuntansi, 2018
This study aimed to examine the effect of fraud diamond which is consists of four elements to the financial statement fraud proxied with earnings management. This study examines the pressure variables by the proxy financial target (ROA), opportunity variables by proxy ineffective monitoring (KOIN), rationalization variables by proxy total asset ...
Partogian Sormin, Esterine Puspitadewi
openaire   +2 more sources

Digital Financial Development, Institutional Efficiency, and Bank Stability in Sub‐Saharan Africa

Business Strategy &Development, Volume 9, Issue 3, September 2026.
ABSTRACT This study examines the relationship between digital financial inclusion (DFI) and bank performance in Sub‐Saharan Africa using a balanced panel of 28 economies over 2004–2021. The empirical strategy employs two‐way fixed effects with Driscoll–Kraay standard errors to address cross‐sectional dependence.
Eric Kofi Boadi, Simplice A. Asongu, Victor Curtis Lartey, Victoria Atuobuah Boadi, Sampson Amoafo   +4 more
wiley   +1 more source

Fraud detection of financial statement by using fraud diamond perspective [PDF]

, 2018
The proof to detect fraud of financial statements by using fraud diamond that had been done on manufacturing companies listed on the Indonesia Stock Exchange in 2012-2015 as many as 12 companies. Sampling technique used purposive sampling method based on
Amin, M. Nuryatno, sunardi, sunardi
core  

Analysis of Diamond Fraud and Individual Morality on Village Fund Fraud

Economics, Business, Accounting & Society Review
This study investigates the key drivers of village fund fraud, expanding on the established fraud diamond model. Conducted in the Patallasang sub-district of Gowa Regency, the research surveyed 51 village government officials to analyze the influence of pressure, opportunity, rationalization, capabilities, and individual morality on fraudulent ...
Sufiati Sufiati, Eva Marin Sambo, Rahman Pura   +2 more
openaire   +1 more source

Internet of Things and blockchain applications in food audit, authenticity, and traceability: A systematic review

Food Biomacromolecules, Volume 3, Issue 3, Page 678-705, September 2026.
Abstract This review evaluates the integrated applications of the Internet of Things (IoT) and blockchain technologies in enhancing food audit systems, authenticity verification, and supply chain traceability, transparency, and data reliability. Following Preferred Reporting Items for Systematic Reviews and Meta‐Analyses guidelines, a systematic review
S. Sriranjani, Samuel Ayofemi Olalekan Adeyeye   +1 more
wiley   +1 more source

Prosocial CEOs and Accounting Manipulation Le comportement prosocial des PDG et la manipulation comptable

Contemporary Accounting Research, Volume 43, Issue 3, Page 1253-1282, Fall 2026.
ABSTRACT This paper examines the association between CEOs' prosocial tendency and their firms' likelihood of accounting manipulation. We measure CEOs' prosocial tendency based on their involvement with charitable organizations. We find that prosocial CEOs are less likely to engage in accounting manipulation, as proxied by material non‐reliance ...
Mei Feng, Weili Ge, Zhejia Ling, Wei Ting Loh   +3 more
wiley   +1 more source