Visual Exploration of Financial Data with Incremental Domain Knowledge. [PDF]
Comput Graph Forum, 2023 We present a system for the exploration and visual analysis of time‐varying financial data at multiple scales. We also describe a methodology to generate financial transaction models from real data, to explore in our system. If you want to know more, our paper is available as open access and source code can be downloaded from GitHub. Abstract Modelling
Arleo A +5 more
europepmc +2 more sources
The usage of Fraud Hexagon Model to discover fraud in the Financial Statements An Applied Study [PDF]
مجلة البحوث المالية والتجارية, 2022 The research aims to use the Fraud Hexagon Model to improve the comprehension the main elements that cause fraud to occur. Fraud Hexagon Model is the expansion of Pentagon fraud model, fraud diamond and fraud triangle.
ألاء عبده إبراهيم حسن الکتبي
exaly +2 more sources
Determinant of fraudulent behavior in the Indonesian rural bank sector using the fraud hexagon perspective [PDF]
Banks and Bank Systems, 2023 Asia Pacific is the region with the highest number of losses in the world. While Indonesia ranks fourth in the number of frauds, it has the highest increase in frauds based on the CPI index.
Dodik Ariyanto, I Ketut Yadnyana
exaly +2 more sources
Can Enhanced Street Lighting Improve Public Safety at Scale? [PDF]
Criminol Public PolicyAbstract Research Summary Street crimes are thought to be influenced by changes in ambient lighting; yet, most studies have focused on small‐scale interventions in limited areas. It remains unclear whether enhanced lighting can improve safety on a larger, jurisdiction‐wide scale.
MacDonald JM +6 more
europepmc +2 more sources
Corporate culture and managers fraud tendency perception: testing of fraud hexagon theory
Cogent Social SciencesThis study aims to examine the fraud tendency in the perception of managers triggered by six components of the fraud hexagon: pressure (P), capability (C), collusion (Co), opportunity (O), rationalization (R), and ego (E). In addition, corporate culture (
Noorlailie Soewarno, Nanang Setiawan
exaly +3 more sources
Hexagon Fraud: Detection of Fraudulent Financial Reporting in State-Owned Enterprises Indonesia
Economies, 2022 This study aims to detect fraudulent financial reporting using hexagon fraud analysis, including seven factors: financial stability, external pressures, ineffective monitoring, auditor changes, change in director, arrogance, and collusion. The subject of
Tarmizi Achmad
exaly +3 more sources
Antecedents of corruption in the perspective of local government employees: A fraud hexagon theory approach [PDF]
Public and Municipal FinanceThe purpose of this study is to analyze the factors that influence the occurrence of accounting fraud in local governments using the fraud hexagon theory.
Aini Indrijawati +2 more
exaly +2 more sources
Determinants of Fraudulent Tendencies on Public Accountancy in Indonesia [PDF]
Облік і фінанси, 2022 Accounting fraud is the intentional manipulation of accounting data to create a false appearance of corporate financial health or obtain personal benefits. If problems like this occur continuously, it will cause fraud that is detrimental to many parties.
Firda Nur Fauzia +2 more
doaj +1 more source
APAKAH TEORI KECURANGAN HEXAGON EFEKTIF MENCEGAH MANIPULASI LAPORAN KEUANGAN PERUSAHAAN BUMN?
Jurnal Akuntansi Multiparadigma, 2023 Abstrak – Apakah Teori Kecurangan Hexagon Efektif Mencegah Manipulasi Laporan Keuangan Perusahaan BUMN? Tujuan Utama – Penelitian dilakukan untuk menguji faktor yang mempengaruhi kecurangan laporan keuangan berdasarkan teori kecurangan hexagon. Metode –
Mettania Kirana +3 more
doaj +1 more source
Fraud hexagon in the motives to commit academic fraud
Jurnal Ekonomi dan Bisnis, 2023 Fraud, especially in the academic field was a challenge in every educational institution. Every fraud has the motives behind it. One of the framework that explain the motives of fraud is fraud hexagon. Therefore, this research use fraud hexagon framework
Gracella Theotama +2 more
doaj +1 more source