Results 71 to 80 of about 326,993 (206)
Pengaruh Fraud Diamond Terhadap Indikasi Kecurangan Laporan Keuangan
Jurnal Akuntansi dan Perpajakan, 2021 Fraud in financial statements is a problem that cannot be underestimated. From year to year, cases of fraud are always found. In this case, the role of the auditor profession is needed to detect the possibility of fraud as early as possible, so ...
Dimas Bagus Prakoso, Wahyu Setiyorini
doaj +1 more source
FRAUD DIAMOND DETERMINANTS OF POTENTIAL FINANCIAL REPORTING FRAUD
JRAKFinancial statement fraud is a highly risky practice in financial reporting. This research aims at investigating the effect of the fraud diamond (Pressure, Opportunity, Rationalization, and Capability) on the probability of financial statement fraud. The sample consisted of 132 cooperatives over three years (2022–2024). The data analysis technique used
Oyong Lisa +4 more
openaire +1 more source
The first bear raid and squeeze: Isaac Le Maire and the Dutch East India Company
The Economic History Review, EarlyView.Abstract In 1609, the Dutch East India Company (VOC) faced a bear raid by a syndicate of short sellers led by Isaac Le Maire, a former director. We reconstruct the forward trade between 1607 and 1611, the actions taken by the syndicate members, and the responses to these actions by the company.
Oscar Gelderblom +2 more
wiley +1 more source
Analysis of factors that influence financial statement fraud in the perspective fraud diamond: Empirical study on banking companies listed on the Indonesia stock exchange year 2012 to 2014 [PDF]
, 2015 This research aimed to get empirical evidence in detecting financial statement fraud with fraud perspective diamond. Research by Sihombing (2014) explained that diamond fraud is an outlook and new concepts about the phenomenon of fraud raised by Wolfe ...
Manurung, Daniel T. H. +1 more
core +1 more source
A Horse Race of Machine‐Learning Methods to Predict Banking Crises
International Finance, EarlyView.ABSTRACT To examine if one machine‐learning model can consistently elucidate financial vulnerabilities, both over time and across levels of development, this paper applies 13 machine‐learning algorithms to evaluate comparative forecasting performance across several banking crises.
Emile du Plessis
wiley +1 more source
Pengaruh Elemen Fraud Diamond Theory Terhadap Financial Statement Fraud
JURNAL EKSPLORASI AKUNTANSI, 2020 The purpose of this study was to determinate the effect fraud diamond theory in financial statement fraud. The population in this study are manufacturing companies sector consumer goods industry listed on the Indonesia Stock Exchange in 2015-2018. The sampling technique used was purposive sampling method and obtained 112 samples.
Halmawati Halmawati, Ranti Tri Annisa
openaire +2 more sources
Cyberattacks on Small Banks and the Impact on Local Banking Markets
Journal of Money, Credit and Banking, EarlyView.Abstract Cyberattacks on small banks have direct and spillover effects in local markets. Following successful cyberattacks, hacked small banks experience a decline in deposit growth rates. This effect of cyberattacks is not observed in hacked large banks.
FABIAN GOGOLIN +2 more
wiley +1 more source
The Fraud Diamond: Considering the Four Elements of Fraud [PDF]
, 2004 Focuses on the use of the elements of the fraud diamond to prevent and detect accounting fraud. Essential traits for committing fraud; Steps in assessing fraud risk through the use of the fourth element of the diamond; Ways for auditors to prevent ...
Hermanson, Dana R., Wolfe, David T.
core +2 more sources
How the detection of insurance fraud succeeds and fails. [PDF]
, 2006 Insurance fraud is a serious and growing problem, and there is widespread recognition that traditional approaches to tackling fraud are inadequate. Studies of insurance fraud have typically focused upon identifying characteristics of fraudulent claims ...
Ball, L.J., Morley, N.J., Ormerod, T.C.
core +4 more sources
Generalized prejudice and support for democracy among People of Color
Analyses of Social Issues and Public Policy, Volume 26, Issue 3, December 2026.Abstract The last decade of U.S. American political life has been described as “unprecedented times”. For many in the U.S., watching governmental norms erode and favor a select few elites over the common people signals that we are in a time of democratic backsliding.
Gretchen Nihill +2 more
wiley +1 more source