Results 21 to 30 of about 344,617 (203)

The Fraud Diamond of Public Service in Indonesia [PDF]

KnE Social Sciences, 2023
Fraud Diamond is a fraud model that can lead to acts of corruption. Corruption is a dynamic crime that has occurred at almost all levels of government, both central and regional. This condition becomes a serious problem in the public service process. Various causes of corruption problems in the public service process are related to the Fraud Diamond ...
Ida Hayu Dwimawanti, Nabila Ramadani
openaire   +2 more sources

Fraud Diamond Analysis in Revealing Asset Misappropriation with Fraud Risk Assessment as a Moderating Variable: a Perspective of the Fraud Diamond Theory

Keunis
Asset 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, Anis Chariri, Rr Sri Handayani   +2 more
doaj   +2 more sources

Analisis Fraud Diamond terhadap Restatement [PDF]

EQUITY, 2020
Penelitian ini bertujuan untuk mengetahui pengaruh fraud diamond terhadap kemungkinan terjadinya penyajian kembali laporan keuangan. Fraud diamond diukur dengan tekanan (target keuangan), kesempatan (pengawasan yang tidak efektif), rasionalisasi (perubahan KAP), dan kompetensi (perubahan dewan direksi). Sampel terdiri dari 106 perusahaan yang terdaftar
Wielungga Arjapratama, Andi Manggala Putra, Aniek Wijayanti   +2 more
openaire   +2 more sources

The Comparison of Fraud Models in Audit Plan Adjustment [PDF]

پژوهش‌های تجربی حسابداری, 2021
The design of the audit plan so that it can be used to adequately respond to fraud risk is one of the most importantDesigning an audit plan that can respond adequately to fraud risks is one of the most important verifying activities of auditors.
Masoud Taheri, Naser Izadinia, Rozita Moayedfar   +2 more
doaj   +1 more source

Financial Fraud Victimization Among Young Adults in Taiwan: Roles of Executive Functioning, Personality Traits, and the Self-Reported Attention-Deficit/Hyperactivity Disorder Diagnosis. [PDF]

Brain Behav
ABSTRACT Background Financial fraud victimization can lead to financial devastation and is associated with mental health problems. The current study examined differences in executive function, personality traits, and the rate of a self‐reported attention‐deficit/hyperactivity disorder (ADHD) diagnosis across varying experiences of financial fraud ...
Yeh YC, Lin PC, Lin CY, Chang YP, Wang PW, Yen CF.   +5 more
europepmc   +2 more sources

“It Is No Big Deal!”: Fraud Diamond Theory as an Explanatory Model for Understanding Students’ Academic Fraudulent Behavior

SAGE Open
The Fraud Diamond theory (rationalization, opportunity, motivation and perceived capability) has been widely used as a framework to explain criminal behavior. However, little is known about its application in an academic context.
Eva Dias-Oliveira, Rita Pasion, Catarina Morais   +2 more
exaly   +2 more sources

The usage of Fraud Hexagon Model to discover fraud in the Financial Statements An Applied Study [PDF]

Maǧallaẗ Al-Buḥūṯ Al-Mālīyyaẗ wa Al-Tiğāriyyaẗ, 2022
The research aims to use the Fraud Hexagon Model to improve the comprehension the main elements that cause fraud to occur. Fraud Hexagon Model is the expansion of Pentagon fraud model, fraud diamond and fraud triangle.
ألاء عبده إبراهيم حسن الکتبي
doaj   +1 more source

Analysis of the Root Causes of Fraud Using Risk Causal and Fraud Diamond Matrix: A Case Study on Retail Financing Company [PDF]

, 2021
Fraud risk management strategies can be carried out in three stages: prevention, detection, and response, but the most efficient stage is prevention.
Triyadi, Triyadi, Yusti, Malinda, Ramadhan, Dona, Malinda Yusti, Triyadi Triyadi, Dona Ramadhan   +5 more
core   +1 more source

The Effect of Diamond Fraud on Employee Fraud Behavior in Banking

Academia Open, 2022
The condition of banking companies in Indonesia and the world from year to year has experienced significant developments seen from the development of the number of customers and branch offices. But in addition to the development of banking companies today, there are several cases of fraud committed by employees by misusing company assets.
Mei Rahmawati, Imelda Dian Rahmawati
openaire   +1 more source

FRAUD DIAMOND FOR DETECTION OF FINANCIAL STATEMENT MISREPRESENTATION IN THE MANUFACTURING INDUSTRY

Research in Management and Accounting, 2022
This research was conducted to obtain empirical evidence regarding fraud, primarily due to fraud in financial reports based on the fraud diamond theory.
Rizqi Ayu Mentari, Sopian
doaj   +1 more source