Results 71 to 80 of about 54,705 (227)
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
core
Mid‐Infrared Integrated Photonics: Material Platforms and Emerging Applications
Laser &Photonics Reviews, Volume 20, Issue 6, 18 March 2026.Mid‐infrared (MIR) integrated photonics enables advanced chemical and biological sensing through the unique absorption features of molecules in the 2–20 µm range. This review highlights recent material advances such as chalcogenide glasses, silicon, and graphene and explores MIR applications in environmental monitoring, medical diagnostics ...
Muhammad Ali Butt +2 more
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
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
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
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
Progress and Poverty: Walter Rodney's Legacy
The American Journal of Economics and Sociology, Volume 85, Issue 2, Page 283-293, March 2026.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
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
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