Results 51 to 60 of about 54,705 (227)
Accounting Perspectives, Volume 24, Issue 1, Page 189-249, March 2025.ABSTRACT CPA enabling competencies underpin the human skills and professional values that all future accountants should possess. Nevertheless, to date, the discourse is limited within the scholarship of teaching and learning on how to best inculcate these competencies in future accountants.
Sanobar Siddiqui
wiley +1 more source
Cogent Business & Management, 2022 Previous literature which examined relationship between fraud risk factors and occupational frauds occurrence is limited to the setting of a single developed country.
Dwi Ratmono, Frendy
doaj +1 more source
Pengaruh Faktor-Faktor Fraud Diamond Dalam Mendeteksi Financial Statement Fraud
Kompak :Jurnal Ilmiah Komputerisasi Akuntansi, 2022 This study aims to determine the effect of pressure, opportunity, rationalization and capability on Financial Statement Fraud. The sampling of this research is purposive sampling. The sample of this research is manufacturing companies in the basic and chemical sectors listed on the Indonesia Stock Exchange (IDX) from 2017 to 2019.
null Almira Nadia Calista +1 more
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Academic Cheating : Dimensi Fraud Diamond Theory
Jurnal Pendidikan Ekonomi (JUPE), 2022 The purpose of this study was to test academic cheating behavior among students by using elements of the fraud diamond, namely pressure, opportunity, rationalization, and ability. Using a simple random sampling technique, the research sample was obtained as many as 195 accounting students.
Nujmatul Laily, Romah Wulansuci
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PENGARUH FRAUD DIAMOND, GENDER, DAN IDEOLOGI ETIS TERHADAP PERILAKU KECURANGAN MAHASISWA PROGRAM STUDI AKUNTANSI [PDF]
, 2018 ABSTRAKTujuan penelitian ini adalah untuk menguji pengaruh fraud diamond, gender, dan ideologi etis terhadap perilaku kecurangan mahasiswa akuntansi universitas syiah kuala.
FATHIA ZAHARA
core
Market Discipline, Information Processing, and Corporate Governance [PDF]
, 2005 The paper reviews and assesses our understanding of the notion of “market discipline” in corporate governance. It questions the wholesale appeal to this notion in policy discussion, which fails to provide an account of the underlying mechanisms in terms ...
Hellwig, Martin
core +3 more sources
Jurnal ASET (Akuntansi Riset), 2017 . The purpose of this study is to determine the effect of analysis fraud pentagon toward fraudulent financial reporting using the beneish model to the companies have implemented ASEAN CG Scorecard fraud pentagon measured by arrogance, competence ...
Aprilia Aprilia
doaj +1 more source
Student Academic Fraud: Fraud Diamond Dimensions and Locus of Control
Nominal Barometer Riset Akuntansi dan Manajemen, 2022 Abstract: Student Academic Fraud: Fraud Diamond Dimensions and Locus of Control. This study aims to determine the effect of the fraud diamond and locus of control dimensions on academic fraud behavior. The population of this research is accounting students at the Faculty of Business and Economics, Islamic University of Indonesia, Academic Year 2020 ...
Marfuah Marfuah +3 more
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Analysis of factors that influence financial statement fraud in the perspective fraud diamond: Empirical study on banking companies listed on the Indonesia stock exchange year 2012 to 2014 [PDF]
, 2015 This research aimed to get empirical evidence in detecting financial statement fraud with fraud perspective diamond. Research by Sihombing (2014) explained that diamond fraud is an outlook and new concepts about the phenomenon of fraud raised by Wolfe ...
Hardika, Andhika Ligar +1 more
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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 +2 more
wiley +1 more source