Indonesian Interdisciplinary Journal of Sharia EconomicsThis 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
Why do employees commit fraud? Theory, measurement, and validation. [PDF]
Front Psychol, 2022 Lin B, Huang J, Liao Y, Liu S, Zhou H.
europepmc +1 more source
A Continuous Theory of Income Insurance [PDF]
In this paper we treat an individual’s health as a continuous variable, in contrast to the traditional literature on income insurance, where it is regularly treated as a binary variable.
Lindbeck, Assar, Persson, Mats
core
Motivation and Risk Behind Financial Statement Fraudulence Using Fraud Theory
Jurnal AkuntansiFinancial 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 +2 more
doaj +1 more source
Why do people with similar levels of internal control differ in their likelihood to commit fraud? Analysis of the moderating effect of perceived opportunity to commit fraud. [PDF]
Front Psychol, 2022 Sun X, Chen Y.
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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
Predictors of loss due to pharmaceutical fraud: evidence from the U.S. [PDF]
Cost Eff Resour Alloc, 2022 Timofeyev Y, Hayes SA, Jakovljevic MB.
europepmc +1 more source
A Paper-Based Biomimetic Sensing Device for the Discrimination of Original and Fraudulent Cigarette Brands Using Mixtures of MoS2 Quantum Dots and Organic Dyes. [PDF]
Biosensors (Basel), 2023 Gharaghani FM +2 more
europepmc +1 more source
Utilizing the diamond fraud theory perspective to analyze financial statement fraud
Journal of Applied Sciences in Accounting, Finance, and TaxThis study aims to test the influence of elements of the fraud diamond theory, including pressure, opportunity, rationalization, and capability, on financial statement fraud. The population in this study were companies in the banking sub-sector listed on the Indonesia Stock Exchange for the period 2020-2022.
Ida Anom Yasa +2 more
openaire +1 more source
Considering Fraud Vulnerability Associated with Credence-Based Products Such as Organic Food. [PDF]
Foods, 2021 Manning L, Manning L, Kowalska A.
europepmc +1 more source