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
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
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
PENGUJIAN FRAUD DIAMOND TERHADAP KECURANGAN LAPORAN KEUANGAN
, 2017 Penelitian ini bertujuan untuk menguji fraud diamond yaitu pengaruh tekanan, kesempatan, rasionalisasi dan kemampuan dalam kecurangan laporan keuangan Jenis penelitian ini deskriptif verifikatif yang bersifat kausalitas.
DEA ARME TIARA HARAHAP
core
A feasibility study on integrating Generative AI and video conferencing into Indonesian recruitment processes. [PDF]
Front Artif IntellRamaditya M +3 more
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
Reformation of science publishing: the Stockholm Declaration. [PDF]
R Soc Open SciSabel B, Larhammar D.
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FTIR Spectroscopy Coupled with Principal Component Analysis for Rapid Screening of Melamine Adulteration in Brown Rice Flour. [PDF]
MoleculesPintilii C +3 more
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Numerical analysis of MHD Jeffrey hybrid nanofluid flow over a solar curved sheet using ANN model. [PDF]
Discov NanoReddisekhar Reddy SR +5 more
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