Results 31 to 40 of about 580 (137)
al-Uqud: Journal of Islamic Economics, 2022 The purpose of this study is to investigate the impact of Islamic values on Islamic behavior, Islamic environment, Islamic character education, and academic fraud diamond factors such as pressure, opportunity, rationalization, and capability.
Ajeng Kusuma Dewi +2 more
doaj +1 more source
FINANCIAL REPORTING MANIPULATION ON MINING COMPANIES IN INDONESIA: FRAUD DIAMOND THEORY APPROACH
Jurnal Riset Akuntansi Kontemporer, 2022 Forensic accounting helps to discover fraud practices where the fraud diamond theory is one of the popular theories in this issue. It puts concerns on budget priorities, financial stability, inefficient monitoring, replacement of auditor and directors ...
Atiek Sri Purwanti +4 more
doaj +1 more source
Deteksi financial statement fraud: Pengujian dengan fraud diamond
Jurnal Akuntansi dan Auditing Indonesia, 2018 This research is an empirical research that aims to determine the effect of fraud diamond toward financial statement fraud on the public companies LQ-45 listed in Indonesia Stock Exchange (IDX) from 2010 to 2014.
Merissa Yesiariani, Isti Rahayu
doaj +1 more source
Perilaku Kecurangan Akademik Mahasiswa Akuntansi: Dimensi Fraud Diamond
Jurnal Ilmiah Akuntansi, 2020 Academic cheating behavior is the seeds of bigger cheating practices in the future because it can cause more serious problems, such as violations of professional ethics or the occurrence of crimes.
I Gusti Ayu Ratih Permata Dewi +1 more
doaj +1 more source
Subordination of related party claims in insolvency: A suggestive framework for Asian regimes
International Insolvency Review, EarlyView.Abstract Related party loans, due to their inherent nature, warrant a higher threshold for scrutiny when compared to loans extended by unrelated parties. Why were these monies advanced as loans, carrying higher priority in insolvency, rather than being invested as share capital?
Aditya Jain, Dhanya Jha, Rebecca Parry
wiley +1 more source
Fraud diamond insights: Predictors of financial statement fraud in the financial services sector
Acta CommerciiOrientation: Indonesia’s financial services sector faces significant challenges because of financial statement fraud, undermining economic stability and stakeholder confidence.
Aulia F. Rahman +2 more
doaj +1 more source
‘From the Fields Into the Bars’: The Story of Israel's First Transgender Novel, The Cut (1977)
Gender &History, EarlyView.ABSTRACT In 1977, an Israeli transgender woman, Judy Spotheim, published an autobiographical novel entitled The Cut. It describes the emergence of a trans community in the commercial‐sex areas of Tel Aviv‐Jaffa, hoping to humanise trans women (coccinelles). This article is the first to study the novel and present a biography of Spotheim.
Gil Engelstein, Iris Rachamimov
wiley +1 more source
Jurnal ASET (Akuntansi Riset), 2017 . The purpose of this study is to determine the effect of analysis fraud pentagon toward fraudulent financial reporting using the beneish model to the companies have implemented ASEAN CG Scorecard fraud pentagon measured by arrogance, competence ...
Aprilia Aprilia
doaj +1 more source
Cogent Business & Management, 2022 Previous literature which examined relationship between fraud risk factors and occupational frauds occurrence is limited to the setting of a single developed country.
Dwi Ratmono, Frendy
doaj +1 more source
The Impact of Financial Reporting Mandates on Labor Unions
Journal of Accounting Research, EarlyView.ABSTRACT Labor unions in the United States are subject to financial reporting mandates. This study examines how these mandates affect unions and their members. Using several regulation‐based empirical designs, we document that more granular reporting requirements adversely affect unions' election outcomes.
QINGKAI DONG, ANTHONY LE
wiley +1 more source