Results 111 to 120 of about 344,617 (203)

Motivation, Prevention, and Detection of Asset Misappropriation Fraud: A Systematic Literature Review [PDF]

The aim of this study is to synthesize and integrate fragmented knowledge regarding the Motivation, Prevention, and Detection of Asset Misappropriation Fraud to propose a consolidated conceptual framework. The study identifies eight motivations for asset
Anton Dwi Hartanto
core   +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

Analisis Fraud Diamond Untuk Mendeteksi Terjadinya Financial Statement Fraud [PDF]

, 2019
This study aimed to analyze the influence of the four elements in fraud diamond to detect possible financial statement fraud. Fraud diamond consists of pressure element, opportunity, rationalization and capability.
Nabilah, Indah Rachma
core  

Report on health care fraud

Vol. for 2006-2007 distributed, by e-mail, with "Application for certification as state Medicaid fraud control unit for the State of Ohio.
Ohio. Medicaid Fraud Control Unit.
core   +2 more sources

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

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

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

Online Loan Fraud Cases in Indonesia: Diamond Fraud Dimensions

Dinasti International Journal of Economics, Finance & Accounting
The purpose of this paper is to show fraud under the guise of online loans that harm the community and provide solutions so that people avoid these scams. In the Online Loan program, many people have complained about the dissemination of personal data to the authorities that have been carried out by the Online Loan organizer without prior notification ...
Junaidi Junaidi, Endraria Endraria
openaire   +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

Ohio Medicaid Fraud Control Unit ... annual report

Began in 2006.; Vol. for 2006-2007 distributed, by e-mail, with "Application for certification as state Medicaid fraud control unit for the State of Ohio.
Ohio. Medicaid Fraud Control Unit.
core   +1 more source