Results 11 to 20 of about 327,002 (203)

Religiosity as the moderating effect of diamond fraud and personal ethics on fraud tendencies [PDF]

Journal of Islamic Accounting and Finance Research, 2020
Purpose - This study aims to determine the effect of each dimension of diamond fraud (pressure, opportunity, rationalization, capability) and personal ethics on the fraud tendency (assets misappropriation) and understanding of religiosity as moderating ...
Rikyan Ulil Istifadah, Yayu Putri Senjani   +1 more
doaj   +2 more sources

Artificial Intelligence and Human Psychology in Online Transaction Fraud [PDF]

Frontiers in Psychology, 2022
Banking operations have changed due to technological advancement. On one hand, modernization in technology has facilitated the daily operation of banks; on the other hand, this has also resulted in an increase in the number of cyber-attacks.
Raheela Firdaus, Yang Xue, Li Gang, Muhammad Sibt e Ali   +3 more
doaj   +2 more sources

Fraud diamond analysis in detecting financial statement fraud [PDF]

The Indonesian Accounting Review, 2019
This study aimed to analyze the factors used to detect financial statement fraud from a fraud diamond perspective. It tried to find out the effect of pressure proxied by financial targets, opportunity proxied by ineffective monitoring, rationalization ...
Muara Rizqulloh Noble
doaj   +2 more sources

PENGARUH FRAUD DIAMOND DALAM MENDETEKSI FINANCIAL STATEMENT FRAUD

Balance Vocation Accounting Journal, 2023
The purpose of this study is to determine the influence of diamond fraud elements consisting of pressure elements (which are proxied with financial stability, external pressure, and financial targets), oppoturnity elements (which are proxied by the nature of industry and ineffective monitoring), rationalization elements proxied by audit opinions, and ...
Adam Maulana Prastyo, Aris Eddy Sarwono, Dewi Saptantinah Puji Astuti   +2 more
openaire   +2 more sources

Deteksi financial statement fraud: Pengujian dengan fraud diamond

Jurnal Akuntansi dan Auditing Indonesia, 2018
This research is an empirical research that aims to determine the effect of fraud diamond toward financial statement fraud on the public companies LQ-45 listed in Indonesia Stock Exchange (IDX) from 2010 to 2014.
Merissa Yesiariani, Isti Rahayu
doaj   +3 more sources

Academic Fraud Behavior From The Diamond Fraud Perspective

Jurnal Akuntansi
This research aims to determine the influence of pressure, opportunity, rationalization, capability on academic fraud. Academic fraud that occurs in the university environment includes cheating, copying from the internet, taking exams together and even ...
Leriza Desitama Anggraini, Imelda Saluza, Andini Utari Putri, Sinta Habibah   +3 more
doaj   +2 more sources

Fraud Diamond Analysis in Revealing Asset Misappropriation with Fraud Risk Assessment as a Moderating Variable: a Perspective of the Fraud Diamond Theory

Keunis
Asset misappropriation is one of the most frequent and financially destructive types of occupational fraud, particularly in the public sector. Nevertheless, the behavioral and governance mechanisms contributing to this fraud have not received much ...
Zati Rizka Fadhila, Anis Chariri, Rr Sri Handayani   +2 more
doaj   +2 more sources

The Comparison of Fraud Models in Audit Plan Adjustment [PDF]

پژوهش‌های تجربی حسابداری, 2021
The design of the audit plan so that it can be used to adequately respond to fraud risk is one of the most importantDesigning an audit plan that can respond adequately to fraud risks is one of the most important verifying activities of auditors.
Masoud Taheri, Naser Izadinia, Rozita Moayedfar   +2 more
doaj   +1 more source

Financial Fraud Victimization Among Young Adults in Taiwan: Roles of Executive Functioning, Personality Traits, and the Self-Reported Attention-Deficit/Hyperactivity Disorder Diagnosis. [PDF]

Brain Behav
ABSTRACT Background Financial fraud victimization can lead to financial devastation and is associated with mental health problems. The current study examined differences in executive function, personality traits, and the rate of a self‐reported attention‐deficit/hyperactivity disorder (ADHD) diagnosis across varying experiences of financial fraud ...
Yeh YC, Lin PC, Lin CY, Chang YP, Wang PW, Yen CF.   +5 more
europepmc   +2 more sources

“It Is No Big Deal!”: Fraud Diamond Theory as an Explanatory Model for Understanding Students’ Academic Fraudulent Behavior

SAGE Open
The Fraud Diamond theory (rationalization, opportunity, motivation and perceived capability) has been widely used as a framework to explain criminal behavior. However, little is known about its application in an academic context.
Eva Dias-Oliveira, Rita Pasion, Catarina Morais   +2 more
exaly   +2 more sources