Results 71 to 80 of about 54,915 (220)

Analisis Fraud Diamond terhadap Restatement

EQUITY, 2020
Penelitian ini bertujuan untuk mengetahui pengaruh fraud diamond terhadap kemungkinan terjadinya penyajian kembali laporan keuangan. Fraud diamond diukur dengan tekanan (target keuangan), kesempatan (pengawasan yang tidak efektif), rasionalisasi (perubahan KAP), dan kompetensi (perubahan dewan direksi). Sampel terdiri dari 106 perusahaan yang terdaftar
Wielungga Arjapratama, Andi Manggala Putra, Aniek Wijayanti   +2 more
openaire   +1 more source

Diamond Fraud Analysis in Detecting Financial Statement Fraud in Manufacturing Companies

International Journal of Social Science and Business, 2022
Business people must provide accurate and relevant information and be free from fraud that will mislead other parties. To provide appropriate information for users of financial statements, the preparation of these financial statements must be prepared as well as possible according to accurate data based on applicable accounting rules.
Anita Ade Rahma, Anatia Agusti, Devi Edriani, Wellia Novita, Winda Afriyenis   +4 more
openaire   +1 more source

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, IVAN LIM, FRANCESCO VALLASCAS   +2 more
wiley   +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, Purnamasari, Pupung   +1 more
core  

Multi‐Elemental Analysis for Geographical Tracing of Chickpeas Produced in Nearby Locations Around a Protected Geographical Indication

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, Raúl González‐Domínguez, Ángeles Fernández‐Recamales   +2 more
wiley   +1 more source

Discursive Power, Civilian Agency, Wartime Duress, and Resilience: Letters to the Authorities in the Blockade of Leningrad

The Russian Review, EarlyView.
Abstract How did World War II affect the nature and resilience of Soviet institutions and authority, especially in the extreme case of the Blockade of Leningrad? During the Blockade, Leningraders acted with great agency by engaging in the shadow trade of food and shadow talk for information and community in order to survive.
Jeffrey K. Hass, Nikita A. Lomagin
wiley   +1 more source

Theory Application: Why People Commit Fraud [PDF]

International Journal of Management, Accounting and Economics, 2018
Organizational setting plays an important role on the effectiveness of internal control as a mechanism to protect the organization against unwanted behavior by individuals.
Mohammed Azam
doaj  

Analisis Pengaruh Dimensi Fraud Diamond Dan Gone Theory Terhadap Academic Fraud (Studi Empiris Mahasiswa Universitas Sebelas Maret dan Universitas Muhammadiyah Surakarta Tahun Ajaran 2014-2016) [PDF]

, 2018
This study aimed to analyze the influence of Diamond Fraud and GONE Theory in academic cheating behavior done by the students. Diamond Fraud Based on the theory there are four variables that affect academic cheating is suspected, namely pressure ...
, Drs. Suyatmin Waskito Adi, M.Si, Erlangga, Muhammad Bagus   +1 more
core  

Is the Scholarly System Breaking Down?

Learned Publishing, Volume 39, Issue 3, July 2026.
ABSTRACT On the back of countless warnings that the scholarly system is seriously being threatened, indeed, upended by fraud, fakery and numerous bad practices, we set out to establish the extent to which this is true by asking the people who are, arguably, in the best position to know—early career researchers (ECRs).
David Nicholas, Eti Herman, John Akeroyd, Abdullah Abrizah, Marzena Swigon, Jorge Revez, Blanca Rodríguez‐Bravo, Tatyana Polezhaeva   +7 more
wiley   +1 more source

FinTech Lending and Cashless Payments

The Journal of Finance, Volume 81, Issue 2, Page 1053-1101, April 2026.
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