Results 101 to 110 of about 631 (179)

Why do employees commit fraud? Theory, measurement, and validation. [PDF]

Front Psychol, 2022
Lin B, Huang J, Liao Y, Liu S, Zhou H.
europepmc   +1 more source

Analisis Fraud Diamond Theory dalam Mendeteksi Terjadinya Manajemen Laba pada Laporan Keuangan Perusahaan

Jurnal Manajemen, 2019
In this paper, we discuss the elements of fraud diamond theory against indications of earnings management in Indonesia's financing firms for the year 2014 to 2018. The independent variables are financial stability, institutional ownership, audit quality,
Himmatul Khairi, M. Fany Alfarisi
doaj  

Utilizing the diamond fraud theory perspective to analyze financial statement fraud

Journal of Applied Sciences in Accounting, Finance, and Tax
This study aims to test the influence of elements of the fraud diamond theory, including pressure, opportunity, rationalization, and capability, on financial statement fraud. The population in this study were companies in the banking sub-sector listed on the Indonesia Stock Exchange for the period 2020-2022.
Ida Anom Yasa, Moch. Mirza Yahya Thalib, Luh Mei Wahyuni   +2 more
openaire   +1 more source

Why do people with similar levels of internal control differ in their likelihood to commit fraud? Analysis of the moderating effect of perceived opportunity to commit fraud. [PDF]

Front Psychol, 2022
Sun X, Chen Y.
europepmc   +1 more source

Predictors of loss due to pharmaceutical fraud: evidence from the U.S. [PDF]

Cost Eff Resour Alloc, 2022
Timofeyev Y, Hayes SA, Jakovljevic MB.
europepmc   +1 more source

A Paper-Based Biomimetic Sensing Device for the Discrimination of Original and Fraudulent Cigarette Brands Using Mixtures of MoS₂ Quantum Dots and Organic Dyes. [PDF]

Biosensors (Basel), 2023
Gharaghani FM, Mostafapour S, Hemmateenejad B.   +2 more
europepmc   +1 more source

A feasibility study on integrating Generative AI and video conferencing into Indonesian recruitment processes. [PDF]

Front Artif Intell
Ramaditya M, Ikhsan M, Lubis MFS, Riantoputra CD.   +3 more
europepmc   +1 more source

Reformation of science publishing: the Stockholm Declaration. [PDF]

R Soc Open Sci
Sabel B, Larhammar D.
europepmc   +1 more source

Considering Fraud Vulnerability Associated with Credence-Based Products Such as Organic Food. [PDF]

Foods, 2021
Manning L, Manning L, Kowalska A.
europepmc   +1 more source

FTIR Spectroscopy Coupled with Principal Component Analysis for Rapid Screening of Melamine Adulteration in Brown Rice Flour. [PDF]

Molecules
Pintilii C, Cozmuta LM, Szakacs Z, Mihaly Cozmuta A.   +3 more
europepmc   +1 more source