Results 81 to 90 of about 1,474 (211)

Cyberattacks on Small Banks and the Impact on Local Banking Markets

open access: yesJournal 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   +2 more
wiley   +1 more source

Moving in Cycles: Explaining the Failure of Militarization to Address Illegal Mining in Ghana

open access: yesPolitics &Policy, Volume 54, Issue 4, August 2026.
ABSTRACT Mining contributes to Ghana's economic growth but also imposes significant social costs—land dispossession and unemployment—which have fueled the rise of illegal mining (galamsey). Galamsey, which intensified during the commodity boom of the 2010s, provides livelihoods while simultaneously worsening environmental degradation and social ...
Sulemana Alhassan Saaka, Phil Faanu
wiley   +1 more source

Diamond Fraud Determinants: An Implementation of Indonesia’s Wisdom Value

open access: yes, 2023
Purpose: This study aims to determine the impact of (diamond fraud) pressure, opportunity, rationalization, and capability on undergraduate students' academic fraud behavior, with Indonesia’s Wisdom Value (Pancasila) as moderating variable.   Theoretical
Amyulianthy, Rafrini   +5 more
core   +3 more sources

Is the Scholarly System Breaking Down?

open access: yesLearned 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   +7 more
wiley   +1 more source

Diamond Fraud Elements: Implication Of Fraud Indications On Preparation Of Financial Report

open access: yesJurnalku, 2022
This research aims to explore fraud diamond elements to detect fraud indications in financial statement. Samples were taken from 32 state owned enterprises of Indonesia which published audited financial statement from 2016 to 2018. The hypothesis in this study were tested by Benish M-score model.
Fera Tjahjani   +2 more
openaire   +1 more source

PENGARUH DIMENSI FRAUD DIAMOND TERHADAP PERILAKU KECURANGAN AKADEMIK (STUDI EMPIRIS PADA MAHASISWA MAGISTER AKUNTANSI UNIVERSITAS BRAWIJAYA)

open access: yesJurnal 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  

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

open access: yesPlant, Cell &Environment, Volume 49, Issue 7, Page 4341-4351, July 2026.
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

Motivation, Prevention, and Detection of Asset Misappropriation Fraud: A Systematic Literature Review

open access: yes
The aim of this study is to synthesize and integrate fragmented knowledge regarding the Motivation, Prevention, and Detection of Asset Misappropriation Fraud to propose a consolidated conceptual framework. The study identifies eight motivations for asset
Anton Dwi Hartanto
core   +1 more source

FRAUD DIAMOND DALAM MENDETEKSI FINANCIAL STATEMENT FRAUD [PDF]

open access: yes, 2019
Penelitian ini bertujuan melakukan pengujian fraud diamond (financial stability, financial target, external pressure, nature of industry, change in auditor, dan capability) dalam mendeteksi financial statement fraud. Dengan menggunakan 140 sampel laporan
Fitriani, Nur Indah
core  

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

open access: yesThe Russian Review, Volume 85, Issue 3, Page 307-324, July 2026.
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

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