Results 111 to 120 of about 600 (129)

Targeted sequencing enhances detection of pangolin trafficking hotspots and dynamics of both domestic and global trade markets. [PDF]

open access: yesPLoS Biol
Heighton SP   +19 more
europepmc   +1 more source

Academic Publishing as a Complex System

open access: yes
Varga T   +4 more
europepmc   +1 more source
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Fraud Diamond, Machiavellianism and Fraud Intention

International Journal of Ethics and Systems, 2019
Purpose This study aims to test the causality of fraud diamond factors (pressure, rationalization, opportunity and capability) and Machiavellian personality on fraud intention. Design/methodology/approach This ...
Intiyas Utami   +2 more
exaly   +2 more sources

The Effect of Fraud Diamond Capability Measures on Fraud Occurrence

Journal of Forensic Accounting Research, 2023
ABSTRACT An organization can lose up to 5 percent of its revenue to fraud (ACFE 2020) making the ability to effectively prevent and detect accounting fraud essential to many stakeholders. Auditors typically use the fraud triangle framework consisting of pressure, opportunity and rationalization to understand fraud risks factors.
Barbara Arel   +2 more
openaire   +1 more source

Fraud Diamond dan Niat Melakukan Fraud

2023
The purpose of the study was to examine the effect of pressure, opportunity, rationalization, and ability on a person's intention to commit fraud in the government sector. This research is in revealing a person's intention to commit fraud which is influenced by the existence of a fraud diamond consisting of pressure, opportunity, rationalization, and ...
openaire   +1 more source

Is the fraud diamond perspective valid in Kenya?

Journal of Financial Crime, 2020
Purpose The purpose of this study was to determine the influence of the elements of the fraud diamond theory in detecting financial statement fraud among non-financial firms in Kenya. Secondary data used to calculate ratios and figures representing the study variables was collected using a checklist for each of the targeted firms listed in the Nairobi
openaire   +1 more source

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