Results 121 to 130 of about 54,705 (227)

The Blaming Function of Entity Criminal Liability [PDF]

, 2006
Application of the doctrine of entity criminal liability, which had only a thin tort-like rationale at inception, now sometimes instantiates a social practice of blaming institutions.
Buell, Samuel W.
core   +2 more sources

Piercing the Corporate Veil by Tort Creditors [PDF]

, 2017
This Article reviews the corporate veil-piercing tests courts are increasingly using to grant leniency to tort creditors and the justifications that are most likely to predict veil piercing success by such creditors.
Peterson, Christopher W
core   +1 more source

Fraud Diamond Theory Perspective on Academic Fraud

International Journal Management Science and Business
This study aims to reveal the perspective of fraud diamond theory on academic fraud behavior. The research method applied in this research is systematic literature review. The data consists of various literature in the form of scientific articles sourced from SINTA-accredited journals published in the range of 2017 to 2023.
Lazuardian, Muhamad Farhan, Widyaningsih, Aristanti, Arief, Meta   +2 more
openaire   +1 more source

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

Spartan Daily, February 16, 2000 [PDF]

, 2000
Volume 114, Issue 14https://scholarworks.sjsu.edu/spartandaily/9511/thumbnail ...
San Jose State University, School of Journalism and Mass Communications
core   +2 more sources

Applicability audit committee on detecting financial statement fraud using diamond theory

Jurnal Akademi Akuntansi
Purpose: This study investigates the application of fraud diamond theory in the detection of financial statement fraud, utilizing financial targets, industry characteristics, auditor changes, and director changes as independent variables.
Zea Riza Sinensis, Fuad
doaj   +1 more source

“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, Catarina Morais, Rita Pasion, Julia Hodgson   +3 more
doaj   +1 more source

PENGARUH FRAUD DIAMOND TERHADAP FRAUDULENT FINANCIAL REPORTING

Keunis
The objective of this study is to determine the influence of pressure (financial targets, financial stability, and external pressure), opportunities (industry characteristics and ineffective monitoring), opportunities (auditor turnover and ...
Agus Dwianto, Erma Setiawati, Diana Puspitasari, Nurlita Arum S   +3 more
doaj   +1 more source

Fraud Diamond Perspective in Detecting and Understanding Financial Reporting Irregularities in Publicly Listed Companies

Indonesian Interdisciplinary Journal of Sharia Economics
This study examines the impact of pressure, opportunity, rationalization, and capability as defined by the Fraud Diamond Theory Wolfe & Hermanson, 2004 on fraudulent financial reporting indicators in energy sector companies listed on the Indonesia Stock
Rina Deviani, Ferdiansyah Ferdiansyah
doaj  

How do moral hazard behaviors lead to the waste of medical insurance funds? An empirical study from China. [PDF]

Front Public Health, 2022
Qin Y, Liu J, Li J, Wang R, Guo P, Liu H, Kang Z, Wu Q.   +7 more
europepmc   +1 more source