Results 11 to 20 of about 580 (137)
Artificial Intelligence and Human Psychology in Online Transaction Fraud [PDF]
Frontiers in Psychology, 2022 Banking operations have changed due to technological advancement. On one hand, modernization in technology has facilitated the daily operation of banks; on the other hand, this has also resulted in an increase in the number of cyber-attacks.
Raheela Firdaus +3 more
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The Comparison of Fraud Models in Audit Plan Adjustment [PDF]
پژوهشهای تجربی حسابداری, 2021 The design of the audit plan so that it can be used to adequately respond to fraud risk is one of the most importantDesigning an audit plan that can respond adequately to fraud risks is one of the most important verifying activities of auditors.
Masoud Taheri +2 more
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SAGE OpenThe Fraud Diamond theory (rationalization, opportunity, motivation and perceived capability) has been widely used as a framework to explain criminal behavior. However, little is known about its application in an academic context.
Eva Dias-Oliveira +2 more
exaly +2 more sources
Model Teori Fraud Diamond mempengaruhi Financial Statement Fraud dimoderasi oleh Innovation Strategy
Jurnal Ilmiah Wahana Akuntansi, 2023 Penelitian ini bertujuan untuk meneliti pengaruh fraud diamond terhadap financial statement fraud dan peran dari innovation strategy dalam memoderasi pengaruh fraud diamond terhadap financial statement fraud.
Viona Angelina, Budi Chandra
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The usage of Fraud Hexagon Model to discover fraud in the Financial Statements An Applied Study [PDF]
Maǧallaẗ Al-Buḥūṯ Al-Mālīyyaẗ wa Al-Tiğāriyyaẗ, 2022 The research aims to use the Fraud Hexagon Model to improve the comprehension the main elements that cause fraud to occur. Fraud Hexagon Model is the expansion of Pentagon fraud model, fraud diamond and fraud triangle.
ألاء عبده إبراهيم حسن الکتبي
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FRAUD DIAMOND FOR DETECTION OF FINANCIAL STATEMENT MISREPRESENTATION IN THE MANUFACTURING INDUSTRY
Research in Management and Accounting, 2022 This research was conducted to obtain empirical evidence regarding fraud, primarily due to fraud in financial reports based on the fraud diamond theory.
Rizqi Ayu Mentari, Sopian
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Jurnal Kependidikan, 2020 The purpose of this study is to find out the effect of Diamond Fraud on academic fraud with student behavior as a moderating variable. The research method used was a quantitative research method by using questionnaire as data collection technique.
Mayang Murni, Henny Pratiwi
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Jurnal Akuntansi dan Audit Syariah, 2023 Financial statement fraud is an intentional act by certain parties in manipulating financial numbers on financial statements so that the disclosure of information is not appropriate.
Rosyid Nur Anggara Putra +1 more
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Tinjauan Kecurangan Akademik dari Perspektif Fraud Diamond
Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen, 2020 This research aims to prove the existence of the Fraud Diamond Theory in academic fraud at the Accounting Department StatePolytechnic of Malang.
Shanti Rahayu Kusuma Ningrum +2 more
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Religiosity as the moderating effect of diamond fraud and personal ethics on fraud tendencies
Journal of Islamic Accounting and Finance Research, 2020 Purpose - This study aims to determine the effect of each dimension of diamond fraud (pressure, opportunity, rationalization, capability) and personal ethics on the fraud tendency (assets misappropriation) and understanding of religiosity as moderating ...
Rikyan Ulil Istifadah +1 more
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