Results 51 to 60 of about 615 (136)

The Fraud Diamond and Abnormal Managerial Tone [PDF]

بررسی‌های حسابداری و حسابرسی
Objective This study examines the impact of the fraud diamond dimensions, including fraud motivation, fraud opportunity, fraud rationalization, and managers' capability to commit fraud, on abnormal managerial tone in the annual board of directors ...
Azam Pouryousof, Mahdi Saghafi
doaj   +1 more source

A Horse Race of Machine‐Learning Methods to Predict Banking Crises

International Finance, EarlyView.
ABSTRACT To examine if one machine‐learning model can consistently elucidate financial vulnerabilities, both over time and across levels of development, this paper applies 13 machine‐learning algorithms to evaluate comparative forecasting performance across several banking crises.
Emile du Plessis
wiley   +1 more source

Cyberattacks on Small Banks and the Impact on Local Banking Markets

Journal of Money, Credit and Banking, EarlyView.
Abstract Cyberattacks on small banks have direct and spillover effects in local markets. Following successful cyberattacks, hacked small banks experience a decline in deposit growth rates. This effect of cyberattacks is not observed in hacked large banks.
FABIAN GOGOLIN, IVAN LIM, FRANCESCO VALLASCAS   +2 more
wiley   +1 more source

“I'm not in love, so don't forget it; it's just a silly phase I'm going through”: On (not) falling in love during fieldwork in Southwest China

Anthropology and Humanism, Volume 51, Issue 2, December 2026.
Abstract During fieldwork, anthropologists engage in emotional, social and economic exchanges with interlocutors, through which to better understand one's own positionality and that of others. When such exchanges occur with an interlocutor who becomes a romantic lover, these exchanges are filtered through desire, amplifying their psychological ...
Suvi Rautio
wiley   +1 more source

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  

Generalized prejudice and support for democracy among People of Color

Analyses of Social Issues and Public Policy, Volume 26, Issue 3, December 2026.
Abstract The last decade of U.S. American political life has been described as “unprecedented times”. For many in the U.S., watching governmental norms erode and favor a select few elites over the common people signals that we are in a time of democratic backsliding.
Gretchen Nihill, Isabella Crame, Chanel Meyers   +2 more
wiley   +1 more source

Labor Mobility, Managerial Evaluation Risk, and Corporate Performance Disclosures

International Review of Finance, Volume 26, Issue 4, December 2026.
ABSTRACT This study documents that managers of firms with greater labor mobility (LM) face higher personal evaluation risk (i.e., higher likelihood of performance‐driven forced turnover), especially among firms with more transparent performance disclosures.
Justin Hung Nguyen, Buhui Qiu, Cameron Truong   +2 more
wiley   +1 more source

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   +1 more source

‘From the Fields Into the Bars’: The Story of Israel's First Transgender Novel, The Cut (1977)

Gender &History, Volume 38, Issue 3, Page 958-969, October 2026.
ABSTRACT In 1977, an Israeli transgender woman, Judy Spotheim, published an autobiographical novel entitled The Cut. It describes the emergence of a trans community in the commercial‐sex areas of Tel Aviv‐Jaffa, hoping to humanise trans women (coccinelles). This article is the first to study the novel and present a biography of Spotheim.
Gil Engelstein, Iris Rachamimov
wiley   +1 more source

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