Results 71 to 80 of about 54,634 (227)
FinTech Lending and Cashless Payments
The Journal of Finance, EarlyView.ABSTRACT Borrowers' use of cashless payments improves their access to capital from FinTech lenders and predicts a lower probability of default. These relationships are stronger for cashless technologies providing more precise information, and for outflows. Cashless payment usage complements other signals of borrower quality.
PULAK GHOSH, BORIS VALLEE, YAO ZENG
wiley +1 more source
Fraudsters, Churches, Economy, and the Expectations Gap: Applying Trends of Occupational Fraud to an Assurance Engagement Team Plan and Fraud-Prevention Client Proposal [PDF]
, 2014 The purpose of this thesis is to present an overview of fraud, including concepts, trends, and controls to in turn, develop an effective assurance work plan as well as a fraud-prevention proposal to a potential client.
Trout, Jenny
core +1 more source
Plant, Cell &Environment, EarlyView.ABSTRACT The multi‐elemental profile has repeatedly been proposed as a reliable indicator of the geographical origin of plant‐derived foods, as mineral composition accurately reflects the local soil geochemistry and environmental factors. However, this approach may fail in distinguishing specimens from nearby locations, which are expected to be exposed
Ana Sayago +2 more
wiley +1 more source
Who Put the \u3ci\u3eQuo\u3c/i\u3e in Quid Pro Quo?: Why Courts Should Apply \u3ci\u3eMcDonnell\u3c/i\u3e ’s “Official Act” Definition Narrowly [PDF]
, 2017 Federal prosecutors have several tools at their disposal to bring criminal charges against state and local officials for their engagement in corrupt activity.
Minchew, Adam F.
core +1 more source
Potensi Kecurangan Laporan Keuangan: Diamond Fraud
Jurnal Ekonomia, 2022 Fenomena kasus kecurangan laporan keuangan yang terjadi di Indoensia mendorong peneliti untuk melakukan penelitian yang bertujuan agar memperoleh bukti empiris mengenai potensi kecurangan laporan menggunakan teori fraud diamond yang terdiri dari empat elemen kecurangan.
Agustina Riyanti, Nur Halimah Siahaan
openaire +1 more source
Can Fraud Diamond Affect Fraud Financial Statement In Sharia Commercial Banks?
Jurnal Reviu Akuntansi dan Keuangan, 2021 This research aims to obtain empirical evidence of the effect of fraud diamond (pressure as proxied by financial stability, opportunity which is proxied by effective monitoring, rationalization which is proxied by total accruals, and proxied capability by change of directors) on financial statement fraud at Islamic Commercial Banks.
Dinnul Alfian Akbar +2 more
openaire +2 more sources
Company Websites: A New Measure of Disclosure
Journal of Accounting Research, Volume 64, Issue 1, Page 81-125, March 2026.Abstract We propose a new measure of firms' disclosure based on company websites, which are widely available and contain a wealth of information. For a sample of U.S. public firms, we construct our disclosure measure using historical website data, validate it by correlating it with extant measures of disclosure and information asymmetry, and explore ...
ROMAIN BOULLAND +2 more
wiley +1 more source
Pengaruh Fraud Diamond Terhadap Indikasi Kecurangan Laporan Keuangan
Jurnal Akuntansi dan Perpajakan, 2021 Fraud in financial statements is a problem that cannot be underestimated. From year to year, cases of fraud are always found. In this case, the role of the auditor profession is needed to detect the possibility of fraud as early as possible, so ...
Dimas Bagus Prakoso, Wahyu Setiyorini
doaj +1 more source
Evolving Political Accountability in Kenya [PDF]
, 2010 published or submitted for publicationnot peer ...
Jacob Butler
core
Analisis Fraud Diamond dalam Mendeteksi Financial Statement Fraud
Akuisisi : Jurnal AkuntansiFFinancial 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 +2 more
openaire +1 more source