Results 51 to 60 of about 600 (129)
The Influence of Diamond Fraud, Audit Committee and Leverage on Financial Report Fraud
Revista de Gestão Social e AmbientalPurpose: This research aims to explain the influence of fraud diamonds, audit committees, and leverage on fraudulent financial reports in financial companies listed on the Indonesia Stock Exchange during the 2019-2022 period. Theoretical Framework: The study is grounded in the theory of fraud diamond, which identifies pressure, opportunity ...
Tristan Guillermo Purwani +3 more
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PENGARUH FRAUD DIAMOND DALAM MENDETEKSI FINANCIAL STATEMENT FRAUD
Jurnal Akuntansi, 2018 This study aimed to examine the effect of fraud diamond which is consists of four elements to the financial statement fraud proxied with earnings management. This study examines the pressure variables by the proxy financial target (ROA), opportunity variables by proxy ineffective monitoring (KOIN), rationalization variables by proxy total asset ...
Partogian Sormin, Esterine Puspitadewi
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Pengaruh Elemen Fraud Diamond Theory Terhadap Financial Statement Fraud
JURNAL EKSPLORASI AKUNTANSI, 2020 The purpose of this study was to determinate the effect fraud diamond theory in financial statement fraud. The population in this study are manufacturing companies sector consumer goods industry listed on the Indonesia Stock Exchange in 2015-2018. The sampling technique used was purposive sampling method and obtained 112 samples.
Halmawati Halmawati, Ranti Tri Annisa
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Digital Financial Development, Institutional Efficiency, and Bank Stability in Sub‐Saharan Africa
Business Strategy &Development, Volume 9, Issue 3, September 2026.ABSTRACT This study examines the relationship between digital financial inclusion (DFI) and bank performance in Sub‐Saharan Africa using a balanced panel of 28 economies over 2004–2021. The empirical strategy employs two‐way fixed effects with Driscoll–Kraay standard errors to address cross‐sectional dependence.
Eric Kofi Boadi +4 more
wiley +1 more source
Food Biomacromolecules, Volume 3, Issue 3, Page 678-705, September 2026.Abstract This review evaluates the integrated applications of the Internet of Things (IoT) and blockchain technologies in enhancing food audit systems, authenticity verification, and supply chain traceability, transparency, and data reliability. Following Preferred Reporting Items for Systematic Reviews and Meta‐Analyses guidelines, a systematic review
S. Sriranjani +1 more
wiley +1 more source
Contemporary Accounting Research, Volume 43, Issue 3, Page 1253-1282, Fall 2026.ABSTRACT This paper examines the association between CEOs' prosocial tendency and their firms' likelihood of accounting manipulation. We measure CEOs' prosocial tendency based on their involvement with charitable organizations. We find that prosocial CEOs are less likely to engage in accounting manipulation, as proxied by material non‐reliance ...
Mei Feng +3 more
wiley +1 more source
The Mutable Original: How Chinese Counterfeits Become Nigerian Originals in African Markets
American Anthropologist, Volume 128, Issue 3, Page 581-594, September 2026.ABSTRACT Affordable Chinese copies of Western brands are ubiquitous in African markets. Despite democratizing consumer access, these goods appear to cement hegemonic value hierarchies that rank Chinese or local products as inferior to Western goods.
Jing Jing Liu
wiley +1 more source
Detecting Financial Statement Fraud With a New Fraud Diamond Model
Jurnal ProaksiThe severe impact of financial statement fraud (FSF), particularly in large corporations, remains a significant challenge globally, often arising due to weak internal controls and the pressure on employees to meet financial targets. This study explores the applicability of the New Fraud Diamond Model on financial statement fraud (FSF) in energy ...
Panji M Ghiffari, Fuad Fuad
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Deteksi Financial Statement Fraud dengan Fraud Diamond
Jurnal Akuntansi, Ekonomi dan Manajemen BisnisThis research is motivated by concerns about the increasing cases of manipulation of financial statements that have the potential to undermine investor confidence and disrupt the stability of the financial sector. In this case, the Fraud Diamond approach which includes four elements, namely foresight, opportunity, rationalization, and capability is ...
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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
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