Results 41 to 50 of about 54,705 (227)

The influence of Islamic value and fraud diamond factors on academic fraud: Empirical study on Islamic University

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, Abriyani Puspaningsih, Ataina Hudayati   +2 more
doaj   +1 more source

Diamond fraud analysis in detecting financial statement fraud

Journal of Business and Information Systems (e-ISSN: 2685-2543), 2019
This study aims to analyze the influence of variable pressure proxied by financial stability, personal financial need, financial targets, external pressure, the opportunity proxied by nature of the industry, ineffective monitoring, rationalization, and capability of the financial statement fraud. The sample used 72 manufactured company listing on the
Arum Tri Wijaya, Rani Eka Diansari
openaire   +2 more sources

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, Rojas, Cristian R., Wahlberg, Bo   +2 more
core   +2 more sources

Potential Fraud Detection Analysis of Finansial Statements: Diamond Fraud Approach

Telaah Bisnis, 2022
The motivation of this research is the existence of fraud that occurs in the financial reporting of entities both abroad and in Indonesia. This investigation aims to explain the detection of financial statements that have the potential to contain fraud using the Fraud Diamond approach.
Nodeski Yogi Fadli, Junaidi Junaidi
openaire   +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, I Gde Agung Wira Pertama   +1 more
doaj   +1 more source

PENGARUH FRAUD DIAMOND DALAM MENDETEKSI FINANCIAL STATEMENT FRAUD

Jurnal Akuntansi, 2018
This study aimed to examine the effect of fraud diamond which is consists of four elements to the financial statement fraud proxied with earnings management. This study examines the pressure variables by the proxy financial target (ROA), opportunity variables by proxy ineffective monitoring (KOIN), rationalization variables by proxy total asset ...
Partogian Sormin, Esterine Puspitadewi
openaire   +2 more sources

Pengaruh Elemen Fraud Diamond Theory Terhadap Financial Statement Fraud

JURNAL EKSPLORASI AKUNTANSI, 2020
The purpose of this study was to determinate the effect fraud diamond theory in financial statement fraud. The population in this study are manufacturing companies sector consumer goods industry listed on the Indonesia Stock Exchange in 2015-2018. The sampling technique used was purposive sampling method and obtained 112 samples.
Halmawati Halmawati, Ranti Tri Annisa
openaire   +2 more sources

‘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

Fraud diamond insights: Predictors of financial statement fraud in the financial services sector

Acta Commercii
Orientation: Indonesia’s financial services sector faces significant challenges because of financial statement fraud, undermining economic stability and stakeholder confidence.
Aulia F. Rahman, Syaiful Iqbal, Jessica Carolina   +2 more
doaj   +1 more source

ANALISIS FRAUD DIAMOND THEORY DALAM MENDETEKSI FINANCIAL STATEMENT FRAUD (STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2013-2017) [PDF]

, 2019
Penelitian ini bertujuan untuk menguji kemampuan Fraud Diamond Theory yang dikemukakan oleh Wolfe dan Hermanson (2004) dalam mendeteksi financial statement fraud.
FADILAH, KURNIA NUR
core