Results 41 to 50 of about 54,634 (227)
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 +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
Conflict Minerals Legislation: The SEC’s New Role as Diplomatic and Humanitarian Watchdog [PDF]
, 2012 Buried in the voluminous Dodd-Frank Wall Street Reform and Consumer Protection Act is an oft-overlooked provision requiring corporate disclosure of the use of “conflict minerals” in products manufactured by issuing corporations. This Article scrutinizes
Woody, Karen E.
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 +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
Market Discipline, Information Processing, and Corporate Governance [PDF]
, 2005 The paper reviews and assesses our understanding of the notion of “market discipline” in corporate governance. It questions the wholesale appeal to this notion in policy discussion, which fails to provide an account of the underlying mechanisms in terms ...
Hellwig, Martin
core +3 more sources
Mid‐Infrared Integrated Photonics: Material Platforms and Emerging Applications
Laser &Photonics Reviews, EarlyView.Mid‐infrared (MIR) integrated photonics enables advanced chemical and biological sensing through the unique absorption features of molecules in the 2–20 µm range. This review highlights recent material advances such as chalcogenide glasses, silicon, and graphene and explores MIR applications in environmental monitoring, medical diagnostics ...
Muhammad Ali Butt +2 more
wiley +1 more source
Fraud diamond insights: Predictors of financial statement fraud in the financial services sector
Acta CommerciiOrientation: Indonesia’s financial services sector faces significant challenges because of financial statement fraud, undermining economic stability and stakeholder confidence.
Aulia F. Rahman +2 more
doaj +1 more source