Results 201 to 210 of about 54,634 (227)

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

Why people commit public procurement fraud? The fraud diamond view

Journal of Public Procurement, 2019
PurposeThis paper aims to discuss the factors that cause individuals to commit fraud, especially in the public procurement context. All this time, an empirical review of public procurement fraud has only focused on the macro and micro level, as well as its losses on the country's economy.
Ni Wayan Rustiarini, Sutrisno T., Nurkholis Nurkholis, Wuryan Andayani   +3 more
openaire   +1 more source

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 ...
openaire   +1 more source

Fraud Diamond und M.I.C.E.-Modell

Risk, Fraud & Compliance, 2021
Jan Schmeisky, Alina Lichner
openaire   +1 more source

Fraud Diamond: Pendeteksi Kecurangan Laporan Keuangan

Prosiding Seminar Nasional Riset Terapan | SENASSET, 2017
Laporan keuangan harus dibuat secara jujur dan tidak boleh ada usaha untuk menyajikan informasi yang menguntungkan beberapa pihak namun pada sisi lain dapat merugikan pihak lain yang memiliki kepentingan berlawanan. Informasi yang disajikan atas dasar kebutuhan atau keinginan pihak tertentu dapat menimbulkan risiko kecurangan (fraud) yang besar karena ...
Akrom Faradiza, Sekar, Suyanto, Suyanto
openaire   +1 more source

Financial Fraud: A Review of Anomaly Detection Techniques and Recent Advances

Expert Systems With Applications, 2022
Waleed Hilal
exaly  

Financial fraud detection applying data mining techniques: A comprehensive review from 2009 to 2019

Computer Science Review, 2021
exaly  

Who Blows the Whistle on Corporate Fraud?

Journal of Finance, 2010
Adair Morse, Luigi Zingales
exaly  

Fraud Diamond

2018
openaire   +1 more source

Financial fraud, director reputation, and shareholder wealth

Journal of Financial Economics, 2007
Anil Shivdasani
exaly