Results 121 to 130 of about 54,915 (220)

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

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

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

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 and Financial Markets: The 1997 Collapse of the Junior Mining Stocks [PDF]

The Vancouver Composite Index fell by over 25% in less than six weeks during spring 1997 as the junior mining sector collapsed. We argue that this market collapse was triggered by the failure of Bre-X Minerals when that company’s Indonesian claims ...
Richard C.K. Burdekin, William O. Brown, Jr.   +1 more
core  

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

Why do employees commit fraud? Theory, measurement, and validation. [PDF]

Front Psychol, 2022
Lin B, Huang J, Liao Y, Liu S, Zhou H.
europepmc   +1 more source

Motivation and Risk Behind Financial Statement Fraudulence Using Fraud Theory

Jurnal Akuntansi
Financial information is a critical resource for users of financial statements in their decision-making processes. However, errors in decision-making can arise from management's fraudulent activities within these financial statements.
Nico Alexander, Novia Wijaya, Friska Firnanti   +2 more
doaj   +1 more source

"Voto por voto, casilla por casilla?" : Democratic consolidation, political intermediation, and the Mexican election of 2006 [PDF]

, 2008
After he had only tightly lost the election in July 2006, Andrés Manuel López Obrador and his Coalición claimed fraud and asserted that unfair conditions during the campaign had diminished his chances to win the presidency.
Klinger, Ulrike
core