Results 31 to 40 of about 54,634 (227)
Rule 24 Notwithstanding: Why Article III Should Not Limit Intervention of Right [PDF]
, 2017 The Supreme Court recently decided in Town of Chester v. Laroe Estates, Inc. that intervenors of right under Federal Rule of Civil Procedure 24(a)(2) must demonstrate independent Article III standing when they pursue relief different from that requested
Ferguson, Zachary N.
core +2 more sources
Comparative Analysis Of Crowe’s Fraud Pentagon Theory On Fraudulent Financial Reporting
Jurnal Akuntansi, 2023 The fraud Pentagon is expected to be able to detect fraudulent financial statements more deeply because there is a component of arrogance that was not previously found in research using the fraud triangle and fraud diamond.
Abu Nizarudin +3 more
doaj +1 more source
KAJIAN KRITIS TERHADAP FENOMENA FRAUD BUMN; TINJAUAN FRAUD DIAMOND THEORY
Islamic Economic and Business Journal, 2022 The orientation of this research is to find out what deviation model or fraud model is carried out by the BUMN from the perspective of the Fraud Diamond Theory and how the losses caused by the fraud committed by the BUMN to the State and society. To achieve this goal, the research uses a type of qualitative research with a critical paradigm that ...
Suhartono Suhartono +2 more
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FAKTOR-FAKTOR YANG MEMOTIVASI KECURANGAN LAPORAN KEUANGAN
Journal of Management and Business Review, 2020 Financial statements are an important instrument for every company. Financial statements are a window of information on the company's current financial condition.
Martdian Ratna Sari, M. Akhsanur Rofi
doaj +1 more source
Profitability, Liquidity, Leverage and Corporate Governance Impact on Financial Statement Fraud and Financial Distress as Intervening Variable [PDF]
Вісник Київського національного університету імені Тараса Шевченка. Серія Економіка, 1899 Financial statement can show the company management performance after human resource trust. Each public company is obligated to reveal the annual financial report.
A. N. Adi, Z. Baridwan, E. Mardiati
doaj +1 more source
Fraud diamond analysis in detecting financial statement fraud [PDF]
The Indonesian Accounting Review, 2019 This study aimed to analyze the factors used to detect financial statement fraud from a fraud diamond perspective. It tried to find out the effect of pressure proxied by financial targets, opportunity proxied by ineffective monitoring, rationalization proxied by change in auditors, and capability proxied by director change on financial statement fraud.
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ANALYSIS OF FRAUD DIAMOND DIMENSION IN DETECTING FINANCIAL STATEMENT FRAUD [PDF]
Jurnal Akuntansi Trisakti, 2019 This research aims to examine and prove the effectiveness of the fraud diamond in detecting financial statement fraud. The element of the fraud diamond that is used as independent variables is a pressure with proxy financial stability and external pressure, opportunity with proxy ineffective monitoring and nature of the industry, rationalization with ...
Nia Susnita Sari +2 more
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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
Minority Challenge of Majority Actions in a Close Corporation in Italy and the United States [PDF]
, 1959 This paper addresses the problem of segmenting a time-series with respect to changes in the mean value or in the variance. The first case is when the time data is modeled as a sequence of independent and normal distributed random variables with unknown ...
Annergren, Mariette +2 more
core +2 more sources
Financial Statement Detection Using Fraud Diamond
Journal Research of Social Science, Economics, and Management, 2021 This study aims to detect fraudulent financial statements using the theory fraud diamond. Financial statement fraud is measured using the Modified Jones Model. Disclosure of accrued income from credit sales and accrued receivables of the company is the reason for using the Modified Jones Model.
Menik Indrati, Nadya Claraswati
openaire +1 more source