In this paper, we discuss the elements of fraud diamond theory against indications of earnings management in Indonesia's financing firms for the year 2014 to 2018. The independent variables are financial stability, institutional ownership, audit quality,
Himmatul Khairi, M. Fany Alfarisi
doaj
Analisis Fraud Diamond dalam Mendeteksi Financial Statement Fraud [PDF]
This research aims to analyze factors that used to detect financial statement fraud in fraud diamond perspective. This research analyze the influence of pressure which proxied by financial target, opportunity which proxied by ineffective monitoring ...
Noble, Muara Rizqulloh
core
How do moral hazard behaviors lead to the waste of medical insurance funds? An empirical study from China. [PDF]
Qin Y +7 more
europepmc +1 more source
Why do employees commit fraud? Theory, measurement, and validation. [PDF]
Lin B, Huang J, Liao Y, Liu S, Zhou H.
europepmc +1 more source
Why do people with similar levels of internal control differ in their likelihood to commit fraud? Analysis of the moderating effect of perceived opportunity to commit fraud. [PDF]
Sun X, Chen Y.
europepmc +1 more source
Fraud Diamond Model To Detecting Financial Reporting Fraud: Effectiveness Social Media Transparency as A Moderating [PDF]
Purpose: The purpose of this study is to test and analyze pressure factors, opportunities, rationalization and capability in detecting financial statement fraud. Also, testing and analyzing the effectiveness of social media transparency in moderating the
Setyawan, Setu +2 more
core
Predictors of loss due to pharmaceutical fraud: evidence from the U.S. [PDF]
Timofeyev Y, Hayes SA, Jakovljevic MB.
europepmc +1 more source
Quantum computing in finance: a literature review and future directions for trustworthy financial AI. [PDF]
Muzzioli S +4 more
europepmc +1 more source
Reformation of science publishing: the Stockholm Declaration. [PDF]
Sabel B, Larhammar D.
europepmc +1 more source
A feasibility study on integrating Generative AI and video conferencing into Indonesian recruitment processes. [PDF]
Ramaditya M +3 more
europepmc +1 more source

