Results 81 to 90 of about 327,002 (203)
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
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
Theory Application: Why People Commit Fraud [PDF]
International Journal of Management, Accounting and Economics, 2018 Organizational setting plays an important role on the effectiveness of internal control as a mechanism to protect the organization against unwanted behavior by individuals.
Mohammed Azam
doaj
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
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
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
Digital Financial Development, Institutional Efficiency, and Bank Stability in Sub‐Saharan Africa
Business Strategy &Development, Volume 9, Issue 3, September 2026.ABSTRACT This study examines the relationship between digital financial inclusion (DFI) and bank performance in Sub‐Saharan Africa using a balanced panel of 28 economies over 2004–2021. The empirical strategy employs two‐way fixed effects with Driscoll–Kraay standard errors to address cross‐sectional dependence.
Eric Kofi Boadi +4 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
Food Biomacromolecules, Volume 3, Issue 3, Page 678-705, September 2026.Abstract This review evaluates the integrated applications of the Internet of Things (IoT) and blockchain technologies in enhancing food audit systems, authenticity verification, and supply chain traceability, transparency, and data reliability. Following Preferred Reporting Items for Systematic Reviews and Meta‐Analyses guidelines, a systematic review
S. Sriranjani +1 more
wiley +1 more source