Results 191 to 200 of about 54,915 (220)

Discrimination and Posttraumatic Symptomatology Among Trauma-exposed Sexual Minority Women and Transgender and Gender-Diverse People. [PDF]

J Interpers Violence
Zaso MJ, Scheer JR, Cascalheira CJ, Jackson SD, Batchelder AW, Sullivan TP.   +5 more
europepmc   +1 more source

Non-Targeted Nuclear Magnetic Resonance Analysis for Food Authenticity: A Comparative Study on Tomato Samples. [PDF]

Molecules
Musio B, Ragone R, Todisco S, Rizzuti A, Iorio E, Chirico M, Pisanu ME, Meloni N, Mastrorilli P, Gallo V.   +9 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 study used a 2 × 2 × 2 × 2 web-based laboratory experiment.
Intiyas Utami, Sutarto Wijono, Suzy Noviyanti   +2 more
exaly   +2 more sources

Diamond detail and gem fraud status

Journal of Financial Regulation and Compliance, 2008
PurposeThe purpose of this paper is to provide an account of diamond detail and gem fraud status.Design/methodology/approachThe paper discusses diamonds and gem fraud in the context of global terrorism.FindingsIt was found that there is evidence of blatant fraud in diamonds around the globe.Originality/valueThe paper adds insight into the trade in ...
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, Michael J. Tomas, Larry Stark   +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

ACADEMIC FRAUD BEHAVIOR: DIMENSIONS OF THE FRAUD DIAMOND AND LOCUS OF CONTROL

International Journal of Research on Finance & Business
Academic Fraud Behavior: Fraud Diamond Dimensions and Locus of Control. This study aims to determine the influence of the fraud diamond and locus of control on academic fraud behavior. The population of this research consists of active students from the 2020-2022 cohort in the Accounting Department of the Faculty of Business and Economics at Brawijaya ...
Akhdan Azizi, Zaki Baridwan
openaire   +1 more source

Detecting financial statement fraud through new fraud diamond model: the case of Indonesia

Journal of Financial Crime, 2022
Mahrus Ali
exaly