Results 131 to 140 of about 54,705 (227)
Stuck in a time warp: security interests in chattel mortgages and the bills of sale legislation in Nigeria [PDF]
, 2015 Examines the law in Nigeria on the use of the bill of sale as a security device in the form of a chattel mortgage. Considers issues including the definition of "personal chattels," the formal requirements of a bill of sale, the remedies for its breach ...
Otabor-Olubor, I
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 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
, 2011 Introduction and background Elections are the keystone of democracy as we know it, but the spectre of corruption and manipulation hangs over all electoral processes.
Birch, Sarah
core
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
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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.
europepmc +1 more source
A Model of Income Insurance and Social Norms [PDF]
A large literature on ex ante moral hazard in income insurance emphasizes that the individual can affect the probability of an income loss by choice of lifestyle and hence, the degree of risk-taking.
Assar Lindbeck, Mats Persson
core
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
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