Results 81 to 90 of about 326,993 (206)

PENGARUH DIMENSI FRAUD DIAMOND TERHADAP PERILAKU KECURANGAN AKADEMIK (STUDI EMPIRIS PADA MAHASISWA MAGISTER AKUNTANSI UNIVERSITAS BRAWIJAYA)

Jurnal Akuntansi Aktual, 2017
This study aims to examine factors that influence students’ academic cheating behavior by using dimensions of fraud diamond which consists of pressure, opportunity, rationalization and capability.
Isnan Murdiansyah, Made Sudarma, Nurkholis -   +2 more
doaj  

The Influence of Diamond Fraud, Audit Committee and Leverage on Financial Report Fraud

Revista de Gestão Social e Ambiental
Purpose: This research aims to explain the influence of fraud diamonds, audit committees, and leverage on fraudulent financial reports in financial companies listed on the Indonesia Stock Exchange during the 2019-2022 period.   Theoretical Framework: The study is grounded in the theory of fraud diamond, which identifies pressure, opportunity ...
Tristan Guillermo Purwani, Harto Listijo, Ika Listyawati, Rahmat Budi Santoso   +3 more
openaire   +1 more source

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

The Mutable Original: How Chinese Counterfeits Become Nigerian Originals in African Markets

American Anthropologist, Volume 128, Issue 3, Page 581-594, September 2026.
ABSTRACT Affordable Chinese copies of Western brands are ubiquitous in African markets. Despite democratizing consumer access, these goods appear to cement hegemonic value hierarchies that rank Chinese or local products as inferior to Western goods.
Jing Jing Liu
wiley   +1 more source

Moving in Cycles: Explaining the Failure of Militarization to Address Illegal Mining in Ghana

Politics &Policy, Volume 54, Issue 4, August 2026.
ABSTRACT Mining contributes to Ghana's economic growth but also imposes significant social costs—land dispossession and unemployment—which have fueled the rise of illegal mining (galamsey). Galamsey, which intensified during the commodity boom of the 2010s, provides livelihoods while simultaneously worsening environmental degradation and social ...
Sulemana Alhassan Saaka, Phil Faanu
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

ESG Performance and Credit Risk: Evidence From Chinese Manufacturing Companies

International Journal of Finance &Economics, Volume 31, Issue 3, Page 3720-3746, July 2026.
ABSTRACT This study investigates the effect of corporate environmental, social, and governance (ESG) performance on credit risk using a sample of manufacturing firms listed on China's Shanghai and Shenzhen A‐share markets from 2009 to 2021. Employing fixed effects, the generalised method of moments, and instrumental variable models, we find that ...
Yanan Wang, Xiao Zhang, Michal Wojewodzki, Yuxin Jian, Fadey AbiDaoud   +4 more
wiley   +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

Medicaid fraud

, 2003
Title from cover of PDF document (viewed Aug.
Ohio. Health Care Fraud Section.
core  

ANALISIS POTENSI FINANCIAL STATEMENT FRAUD MENGGUNAKAN PENDEKATAN FRAUD DIAMOND [PDF]

, 2023
Fraud dilakukan untuk memanipulasi laporan keuangan. Tindakan penyimpangan ini yang diupayakan oleh manajemen terhadap laporan keuangan guna agar laporan keuangan suatu perusahaan tampak baik yang biasa disebut Financial Statement Fraud.
Hartono, Elizabeth
core