ANALISIS FRAUD DIAMOND THEORY DALAM MENDETEKSI FINANCIAL STATEMENT FRAUD (STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2013-2017) [PDF]
, 2019 Penelitian ini bertujuan untuk menguji kemampuan Fraud Diamond Theory yang dikemukakan oleh Wolfe dan Hermanson (2004) dalam mendeteksi financial statement fraud.
FADILAH, KURNIA NUR
core
Conflict Minerals Legislation: The SEC’s New Role as Diplomatic and Humanitarian Watchdog [PDF]
, 2012 Buried in the voluminous Dodd-Frank Wall Street Reform and Consumer Protection Act is an oft-overlooked provision requiring corporate disclosure of the use of “conflict minerals” in products manufactured by issuing corporations. This Article scrutinizes
Woody, Karen E.
core +2 more sources
ESG Performance and Credit Risk: Evidence From Chinese Manufacturing Companies
International Journal of Finance &Economics, EarlyView.ABSTRACT This study investigates the effect of corporate environmental, social, and governance (ESG) performance on credit risk using a sample of manufacturing firms listed on China's Shanghai and Shenzhen A‐share markets from 2009 to 2021. Employing fixed effects, the generalised method of moments, and instrumental variable models, we find that ...
Yanan Wang +4 more
wiley +1 more source
Fraud diamond insights: Predictors of financial statement fraud in the financial services sector
Acta CommerciiOrientation: Indonesia’s financial services sector faces significant challenges because of financial statement fraud, undermining economic stability and stakeholder confidence.
Aulia F. Rahman +2 more
doaj +1 more source
Journal of Traumatic Stress, EarlyView.Abstract Sexual minority women, transgender people, and nonbinary (SMW/TNB) people experience disproportionately high rates of traumatic stressors (e.g., child abuse, sexual violence), which are associated with adverse trauma‐related mental health outcomes, such as dissociation.
Kriti Behari +3 more
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 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
‘From the Fields Into the Bars’: The Story of Israel's First Transgender Novel, The Cut (1977)
Gender &History, EarlyView.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
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
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
core