Results 61 to 70 of about 54,634 (227)
Progress and Poverty: Walter Rodney's Legacy
The American Journal of Economics and Sociology, EarlyView.ABSTRACT The conventional view of human progress states that the more humanity makes progress, the less poverty is entrenched. But, global development is currently characterized by a persistent combination of economic progress and growing relative poverty. This endemic inequality has puzzled economists for years.
Franklin Obeng‐Odoom
wiley +1 more source
Predicting financial reports fraud by machine learning: the proxy of auditor opinions
Cogent Business & ManagementThis study examines the effectiveness of various machine learning algorithms in detecting financial report fraud among firms listed on the Ho Chi Minh City and Hanoi stock exchanges.
Cuong Nguyen Thanh, Tam Phan Huy
doaj +1 more source
RED FLAGS AND FRAUD PREVENTION ON RURAL BANKS
Buletin Ekonomi Moneter dan Perbankan, 2016 This paper identifies the effectiveness of the red flags in detecting fraudulent financial statements, as well as preventive measures appropriate to implemented in Bank Perkreditan Rakyat (BPR).
Ni Wayan Rustiarini +2 more
doaj +1 more source
Fraud Pentagon dan Kecurangan Laporan Keuangan [PDF]
, 2018 Nowadays fraudulent actions on financial statements are increasing. The impact of these actions is not only felt by investors individually but also affects global economic stability.
Faradiza, S. A. (Sekar)
core
PENGARUH DETERMINAN FRAUD (FRAUD DIAMOND) TERHADAP KECURANGAN AKADEMIK MAHASISWA AKUNTANSI
Robust: Research of Business and Economics Studies, 2023 Universities aim to produce quality professional staff, but students are still found to be results-oriented, leading to the practice of academic cheating or fraud. This phenomenon is global, including in Indonesia. This research aims to obtain empirical evidence about the influence of Fraud Diamond determinants on accounting students' academic fraud ...
openaire +2 more sources
Fraud Diamond Dalam Mendeteksi Financial Statement Fraud Pada Perusahaan Manufaktur
Jurnal Ekonomi, 2022 The purpose of this study is to analyze the detection financial statement fraud using fraud diamond perspective. The variable in this study consists of financial statement fraud as dependent variable and fraud diamond such as financial target, financial stability, monitoring effectiveness, nature of industry, auditor change, and director change as the ...
openaire +1 more source
Do Politically Connected Board Members Influence Firms' Debt Choices? Public Debt Versus Bank Debt
European Financial Management, EarlyView.ABSTRACT Using a unique hand‐collected data set on the political connections of board members of S&P 1500 companies, we find that board members with stronger government ties are positively associated with firms' preference for public debt over bank debt.
Mustapha Douch +2 more
wiley +1 more source
The Fraud Diamond and Abnormal Managerial Tone [PDF]
بررسیهای حسابداری و حسابرسیObjective 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
Influence of employee fraud on asset misappropriation analysed by fraud diamond dimension [PDF]
, 2015 This study provides a general overview of asset misappropriation fraud committed by employees of state-owned Enterprises in Bandung, Indonesia. In this case, the employees committed fraud by taking or utilizing the assets of SOE for their benefit.
Oktaroza, Magnaz Lestira +1 more
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The Effect of Diamond Fraud on Employee Fraud Behavior in Banking
Academia Open, 2022 The condition of banking companies in Indonesia and the world from year to year has experienced significant developments seen from the development of the number of customers and branch offices. But in addition to the development of banking companies today, there are several cases of fraud committed by employees by misusing company assets.
Mei Rahmawati, Imelda Dian Rahmawati
openaire +1 more source