Results 101 to 110 of about 344,617 (203)

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

ANALISIS FRAUD DIAMOND DALAM MENDETEKSI FINANCIAL STATEMENT FRAUD [PDF]

, 2019
Judul penelitian “Analisis Fraud Diamond Dalam Mendeteksi Financial Statement Fraud”. Konflik keagenan antara pemegang saham dan manajemen melatarbelakangi kecurangan laporan keuangan, dengan wewenang yang dimiliki manajemen untuk keuntungan pribadinya ...
Likhatun, Likhatun
core  

TEORI FRAUD PENTAGON dan DETEKSI KECURANGAN PELAPORAN KEUANGAN

Jurnal Akuntansi Kontemporer, 2019
The purpose of this research is to investigate whether the fraud pentagon theory predictors, namely: Pressure, Opportunity, Rationalization, Capability and Arrogance able to explain the probability of financial statement of fraud occurrence in Indonesia.
Nova Novita
doaj   +1 more source

ANALISIS PENGARUH FRAUD DIAMOND DALAM MENDETEKSI TINGKAT ACCOUNTING IRREGULARITIES

Jurnal Akuntansi Indonesia, 2017
This study aimed to analyze the factors that effect the level of accounting irregularities. Accounting Irregularities is the aggresive accounting practices, misuse of the facts that apply to the financial statements either intentionally or ...
Zulvi Nurbaiti, Rustam Hanafi
doaj   +1 more source

PENGARUH DIAMOND FRAUD DAN ETIKA PRIBADI TERHADAP TENDENSI FRAUD DENGAN PEMAHAMAN RELIGIUSITAS SEBAGAI PEMODERASI [PDF]

, 2019
Tujuan penelitian ini adalah untuk mengetahui pengaruh antara usur unsur diamond fraud (tekanan, kesempatan, rasionalisasi, kemampuan) dan etika pribadi terhadap tendensi fraud (penyalahgunaan aset) dan pemahaman religiusitas sebagai variabel moderasi ...
RIKYAN ULIL ISTIFADAH, NIM: 15840018
core   +1 more source

Deteksi Financial Statement Fraud dengan Fraud Diamond

Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis
This research is motivated by concerns about the increasing cases of manipulation of financial statements that have the potential to undermine investor confidence and disrupt the stability of the financial sector. In this case, the Fraud Diamond approach  which includes four elements, namely foresight, opportunity, rationalization, and capability is ...
openaire   +1 more source

Analisis Fraud Diamond dalam Mendeteksi Financial Statement Fraud

Akuisisi : Jurnal Akuntansi
FFinancial statement fraud and early detection of fraudulent activities are very important before they become major cases that can harm the company. This study was conducted to see how much influence fraud diamonds have on financial statement fraud.
Nurul Nadianti, Agus Bagianto, Wasifah Hanim   +2 more
openaire   +1 more source

Revisiting Fraud Theories in Indonesian Context: A Systematic and Critical Literature Analysis

The Indonesian Accounting Review
Financial fraud, ranging from corporate mismanagement to embezzlement of public funds, remains a crucial issue in Indonesia, reflecting systemic weaknesses in governance and regulation.
Ida Kristiana, Nabila Syaharani Selima, Doddy Setiawan   +2 more
doaj   +1 more source

Bret/BRAT

Critical Quarterly, Volume 68, Issue 3, Page 103-130, October 2026.
Nicholas Smart
wiley   +1 more source

Detecting Financial Statement Fraud With a New Fraud Diamond Model

Jurnal Proaksi
The severe impact of financial statement fraud (FSF), particularly in large corporations, remains a significant challenge globally, often arising due to weak internal controls and the pressure on employees to meet financial targets. This study explores the applicability of the New Fraud Diamond Model on financial statement fraud (FSF) in energy ...
Panji M Ghiffari, Fuad Fuad
openaire   +1 more source