Results 81 to 90 of about 54,634 (227)
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 +4 more
openaire +1 more source
Antipode, Volume 58, Issue 1, January 2026.Abstract Situated in the manufacturing and construction industries of Durban, South Africa, this paper presents an ethnographic investigation into non‐unionised labour activism emergent from so‐called “organised crime” linked to the patronage politics of the African National Congress. In doing so, this paper traces a twin process of post‐colonial class
Nicholas Abrams
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
Rethinking Blockchain and Power Dynamics in Supply Chains: A Critical Discourse Analysis
Journal of Business Logistics, Volume 47, Issue 1, January 2026.ABSTRACT Despite a generally positive discourse on blockchain technology in academic literature, firms have struggled to implement it in their supply chains. In this article, we are deconstructing the typically positive perception of blockchain in the literature through a provocative style of theorizing and critical discourse analysis.
Lara Schilling +2 more
wiley +1 more source
False Claims in Fight Over California's False Claims Act [PDF]
, 2021 In this article, Ventry reviews the business lobbying efforts that derailed California legislation to amend the state’s False Claims Act by permitting tax claims.
Ventry, Dennis
core +1 more source
Regulation &Governance, Volume 20, Issue 1, Page 105-118, January 2026.ABSTRACT There is a continuing debate on whether the internet serves as a public sphere for meaningful political discussion and increases political engagement. Yet, we know little about how internet users in authoritarian regimes perceive and experience online political discussion beyond the dominant frame of censorship and surveillance.
Daniela Stockmann, Ting Luo
wiley +1 more source
Insider Trading dalam Perspektif Fraud Diamond [PDF]
, 2016 Insider trading adalah perdagangan efek yang dilakukan oleh mereka yang tergolong “orang dalam”Perusahaan (dalam arti luas), dimana perdagangan efek tersebut didasarkan karena adanya suatu“informasi orang dalam” (inside information) yang penting dan ...
Wijayani, D. R. (Dianing)
core
Does earnings management matter for strategy research?
Strategic Management Journal, Volume 46, Issue 13, Page 3095-3117, December 2025.Abstract Research Summary Strategic management research often uses accounting data, despite well‐known concerns that earnings management could obscure the link between actual and measured performance. We apply methods from the econometric literature on bunching to estimate that around 15 percent of firm‐year observations in Compustat manipulate ...
R. Anthony Gibbs +2 more
wiley +1 more source
Jurnal Akuntansi Aktual, 2017 This study aims to examine factors that influence students’ academic cheating behavior by using dimensions of fraud diamond which consists of pressure, opportunity, rationalization and capability.
Isnan Murdiansyah +2 more
doaj
Open up : the mission statement of the Control of Impulsive Action (Ctrl-ImpAct) lab on Open Science [PDF]
, 2019 The present paper is the mission statement of the Control of Impulsive Action (Ctrl-ImpAct) Lab regarding Open Science. As early-career researchers (ECRs) in the lab, we first state our personal motivation to conduct research based on the principles of ...
Bundt, Carsten +5 more
core +1 more source