Results 81 to 90 of about 653 (181)
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
Is the Scholarly System Breaking Down?
Learned Publishing, Volume 39, Issue 3, July 2026.ABSTRACT On the back of countless warnings that the scholarly system is seriously being threatened, indeed, upended by fraud, fakery and numerous bad practices, we set out to establish the extent to which this is true by asking the people who are, arguably, in the best position to know—early career researchers (ECRs).
David Nicholas +7 more
wiley +1 more source
Plant, Cell &Environment, Volume 49, Issue 7, Page 4341-4351, July 2026.ABSTRACT The multi‐elemental profile has repeatedly been proposed as a reliable indicator of the geographical origin of plant‐derived foods, as mineral composition accurately reflects the local soil geochemistry and environmental factors. However, this approach may fail in distinguishing specimens from nearby locations, which are expected to be exposed
Ana Sayago +2 more
wiley +1 more source
TEORI FRAUD PENTAGON dan DETEKSI KECURANGAN PELAPORAN KEUANGAN
Jurnal Akuntansi Kontemporer, 2019 The purpose of this research is to investigate whether the fraud pentagon theory predictors, namely: Pressure, Opportunity, Rationalization, Capability and Arrogance able to explain the probability of financial statement of fraud occurrence in Indonesia.
Nova Novita
doaj +1 more source
The Russian Review, Volume 85, Issue 3, Page 307-324, July 2026.Abstract How did World War II affect the nature and resilience of Soviet institutions and authority, especially in the extreme case of the Blockade of Leningrad? During the Blockade, Leningraders acted with great agency by engaging in the shadow trade of food and shadow talk for information and community in order to survive.
Jeffrey K. Hass, Nikita A. Lomagin
wiley +1 more source
Business Strategy &Development, Volume 9, Issue 2, June 2026.ABSTRACT This study examines fraud hexagon theory's cultural boundary conditions in Thai listed companies, identifying which elements operate universally versus requiring reconceptualization for sustainable governance in relationship‐based Asian economies.
Chutima Uaiphon, Phanthip Yangklan
wiley +1 more source
Journal of Traumatic Stress, Volume 39, Issue 3, Page 517-528, June 2026.Abstract Sexual minority women, transgender people, and nonbinary (SMW/TNB) people experience disproportionately high rates of traumatic stressors (e.g., child abuse, sexual violence), which are associated with adverse trauma‐related mental health outcomes, such as dissociation.
Kriti Behari +3 more
wiley +1 more source
From Gatekeepers to Gateways: How Acceleration and Platform Logic Reshape Life‐Science Journals
Learned Publishing, Volume 39, Issue 3, July 2026.
Maria Teresa Colangelo +2 more
wiley +1 more source
The Influence of Fraud Diamond on Academic Fraud Intention Among Accounting Students
Jurnal AKSI (Akuntansi dan Sistem Informasi), 2023 This study was aimed to find out the influence of fraud diamond, including pressure, opportunity, rationalization, and ability on students' academic cheating intentions. Quantitative method was used to carry out this study.
David Pesudo, Vrilita Vanesa Parengkuan
doaj