Results 91 to 100 of about 327,002 (203)

PENGARUH DIMENSI FRAUD DIAMOND TERHADAP PERILAKU KECURANGAN AKADEMIK (STUDI EMPIRIS PADA MAHASISWA MAGISTER AKUNTANSI UNIVERSITAS BRAWIJAYA)

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, Made Sudarma, Nurkholis -   +2 more
doaj  

The Influence of Diamond Fraud, Audit Committee and Leverage on Financial Report Fraud

Revista de Gestão Social e Ambiental
Purpose: 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, Harto Listijo, Ika Listyawati, Rahmat Budi Santoso   +3 more
openaire   +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

Prosocial CEOs and Accounting Manipulation Le comportement prosocial des PDG et la manipulation comptable

Contemporary Accounting Research, Volume 43, Issue 3, Page 1253-1282, Fall 2026.
ABSTRACT This paper examines the association between CEOs' prosocial tendency and their firms' likelihood of accounting manipulation. We measure CEOs' prosocial tendency based on their involvement with charitable organizations. We find that prosocial CEOs are less likely to engage in accounting manipulation, as proxied by material non‐reliance ...
Mei Feng, Weili Ge, Zhejia Ling, Wei Ting Loh   +3 more
wiley   +1 more source

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

Bret/BRAT

Critical Quarterly, EarlyView.
Nicholas Smart
wiley   +1 more source

Subordination of related party claims in insolvency: A suggestive framework for Asian regimes

International Insolvency Review, Volume 35, Issue 2, Page 471-496, Summer 2026.
Abstract Related party loans, due to their inherent nature, warrant a higher threshold for scrutiny when compared to loans extended by unrelated parties. Why were these monies advanced as loans, carrying higher priority in insolvency, rather than being invested as share capital?
Aditya Jain, Dhanya Jha, Rebecca Parry
wiley   +1 more source

Analysis of Diamond Fraud and Individual Morality on Village Fund Fraud

Economics, Business, Accounting & Society Review
This study investigates the key drivers of village fund fraud, expanding on the established fraud diamond model. Conducted in the Patallasang sub-district of Gowa Regency, the research surveyed 51 village government officials to analyze the influence of pressure, opportunity, rationalization, capabilities, and individual morality on fraudulent ...
Sufiati Sufiati, Eva Marin Sambo, Rahman Pura   +2 more
openaire   +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

Medicaid fraud

, 2003
Title from cover of PDF document (viewed Aug.
Ohio. Health Care Fraud Section.
core