Results 11 to 20 of about 54,915 (220)

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, Yang Xue, Li Gang, Muhammad Sibt e Ali   +3 more
doaj   +2 more sources

Religiosity as the moderating effect of diamond fraud and personal ethics on fraud tendencies [PDF]

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, Yayu Putri Senjani   +1 more
doaj   +2 more sources

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   +3 more sources

Academic Fraud Behavior From The Diamond Fraud Perspective

Jurnal Akuntansi
This research aims to determine the influence of pressure, opportunity, rationalization, capability on academic fraud. Academic fraud that occurs in the university environment includes cheating, copying from the internet, taking exams together and even ...
Leriza Desitama Anggraini, Imelda Saluza, Andini Utari Putri, Sinta Habibah   +3 more
doaj   +2 more sources

Fraud Diamond Analysis in Revealing Asset Misappropriation with Fraud Risk Assessment as a Moderating Variable: a Perspective of the Fraud Diamond Theory

Keunis
Asset misappropriation is one of the most frequent and financially destructive types of occupational fraud, particularly in the public sector. Nevertheless, the behavioral and governance mechanisms contributing to this fraud have not received much ...
Zati Rizka Fadhila, Anis Chariri, Rr Sri Handayani   +2 more
doaj   +2 more sources

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, Naser Izadinia, Rozita Moayedfar   +2 more
doaj   +1 more source

“It Is No Big Deal!”: Fraud Diamond Theory as an Explanatory Model for Understanding Students’ Academic Fraudulent Behavior

SAGE Open
The 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.
Rita Pasión, Catarina Morais, 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
doaj   +1 more source

The Influence of Fraud Diamond on Academic Fraud Intention Among Accounting Students

Jurnal AKSI (Akuntansi dan Sistem Informasi), 2023
This study was aimed to find out the influence of fraud diamond, including pressure, opportunity, rationalization, and ability on students' academic cheating intentions. Quantitative method was used to carry out this study.
David Pesudo, Vrilita Vanesa Parengkuan
doaj   +1 more source

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
doaj   +1 more source