Results 61 to 70 of about 631 (180)
Theory Application: Why People Commit Fraud [PDF]
International Journal of Management, Accounting and Economics, 2018 Organizational setting plays an important role on the effectiveness of internal control as a mechanism to protect the organization against unwanted behavior by individuals.
Mohammed Azam
doaj
The Mutable Original: How Chinese Counterfeits Become Nigerian Originals in African Markets
American Anthropologist, Volume 128, Issue 3, Page 581-594, September 2026.ABSTRACT Affordable Chinese copies of Western brands are ubiquitous in African markets. Despite democratizing consumer access, these goods appear to cement hegemonic value hierarchies that rank Chinese or local products as inferior to Western goods.
Jing Jing Liu
wiley +1 more source
Moving in Cycles: Explaining the Failure of Militarization to Address Illegal Mining in Ghana
Politics &Policy, Volume 54, Issue 4, August 2026.ABSTRACT Mining contributes to Ghana's economic growth but also imposes significant social costs—land dispossession and unemployment—which have fueled the rise of illegal mining (galamsey). Galamsey, which intensified during the commodity boom of the 2010s, provides livelihoods while simultaneously worsening environmental degradation and social ...
Sulemana Alhassan Saaka, Phil Faanu
wiley +1 more source
FRAUD DIAMOND DETERMINANTS OF POTENTIAL FINANCIAL REPORTING FRAUD
JRAKFinancial statement fraud is a highly risky practice in financial reporting. This research aims at investigating the effect of the fraud diamond (Pressure, Opportunity, Rationalization, and Capability) on the probability of financial statement fraud. The sample consisted of 132 cooperatives over three years (2022–2024). The data analysis technique used
Oyong Lisa +4 more
openaire +1 more source
ESG Performance and Credit Risk: Evidence From Chinese Manufacturing Companies
International Journal of Finance &Economics, Volume 31, Issue 3, Page 3720-3746, July 2026.ABSTRACT This study investigates the effect of corporate environmental, social, and governance (ESG) performance on credit risk using a sample of manufacturing firms listed on China's Shanghai and Shenzhen A‐share markets from 2009 to 2021. Employing fixed effects, the generalised method of moments, and instrumental variable models, we find that ...
Yanan Wang +4 more
wiley +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
Is the Scholarly System Breaking Down?
Learned Publishing, Volume 39, Issue 3, July 2026.ABSTRACT On the back of countless warnings that the scholarly system is seriously being threatened, indeed, upended by fraud, fakery and numerous bad practices, we set out to establish the extent to which this is true by asking the people who are, arguably, in the best position to know—early career researchers (ECRs).
David Nicholas +7 more
wiley +1 more source
Jurnal Akuntansi Aktual, 2017 This study aims to examine factors that influence students’ academic cheating behavior by using dimensions of fraud diamond which consists of pressure, opportunity, rationalization and capability.
Isnan Murdiansyah +2 more
doaj
The Influence of Diamond Fraud, Audit Committee and Leverage on Financial Report Fraud
Revista de Gestão Social e AmbientalPurpose: This research aims to explain the influence of fraud diamonds, audit committees, and leverage on fraudulent financial reports in financial companies listed on the Indonesia Stock Exchange during the 2019-2022 period. Theoretical Framework: The study is grounded in the theory of fraud diamond, which identifies pressure, opportunity ...
Tristan Guillermo Purwani +3 more
openaire +1 more source
Plant, Cell &Environment, Volume 49, Issue 7, Page 4341-4351, July 2026.ABSTRACT The multi‐elemental profile has repeatedly been proposed as a reliable indicator of the geographical origin of plant‐derived foods, as mineral composition accurately reflects the local soil geochemistry and environmental factors. However, this approach may fail in distinguishing specimens from nearby locations, which are expected to be exposed
Ana Sayago +2 more
wiley +1 more source