Results 71 to 80 of about 615 (136)

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

Fraud Diamond Analysis in Revealing Asset Misappropriation with Fraud Risk Assessment as a Moderating Variable: a Perspective of the Fraud Diamond Theory

Keunis
Asset misappropriation is one of the most frequent and financially destructive types of occupational fraud, particularly in the public sector. Nevertheless, the behavioral and governance mechanisms contributing to this fraud have not received much ...
Zati Rizka Fadhila, Anis Chariri, Rr Sri Handayani   +2 more
doaj   +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

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  

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  

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

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

Analisis Fraud Diamond Theory dalam Mendeteksi Terjadinya Manajemen Laba pada Laporan Keuangan Perusahaan

Jurnal Manajemen, 2019
In this paper, we discuss the elements of fraud diamond theory against indications of earnings management in Indonesia's financing firms for the year 2014 to 2018. The independent variables are financial stability, institutional ownership, audit quality,
Himmatul Khairi, M. Fany Alfarisi
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