Results 81 to 90 of about 127,394 (133)

Village Officials’ Perceptions of the Potential for Fraud in Village Fund Management with Moral Reasoning as a Moderating Variable

Indonesian Interdisciplinary Journal of Sharia Economics
This study aims to analyze the influence of collusion, ego, and fraud hexagon elements on the potential for fraud in village fund management, as well as the role of moral reasoning as a moderating variable.
Nanak Andrean Prayoga, Saring Suhendro, Liza Alvia   +2 more
doaj   +1 more source

Examining the Relationship Between the Elements of the Fraud Hexagon and Fraudulent Financial Reporting [PDF]

Pizhūhish/hā-yi ḥisābdārī-i mālī
The present study seeks to identify the relationships between fraud hexagon elements of fraud and fraudulent financial reporting. In order to achieve this goal, data related to companies listed on the Tehran Stock Exchange during the years 2014 to 2019 ...
mohammadhosein setayesh, Marzieh Yousefinejad, mina sadeghi   +2 more
doaj   +1 more source

ANALISIS FRAUD HEXAGON TERHADAP TERJADINYA TINDAKAN FRAUD DI KLINIK X [PDF]

Fraud dapat terjadi dimana saja, kapan saja, dan oleh siapa saja, demikian juga dengan tindakan fraud yang dilakukan oleh karyawan di Klinik X. Klinik perlu mengetahui faktor yang menyebabkan karyawan melakukan kecurangan, maka dari itu penelitian ini
KESUMAWARDANI, REGINA ANGGREANI
core   +1 more source

The Beneish M-Score Model in Detecting Fraudulent Financial Reporting: The Hexagon Perspective Theory

Jurnal Penelitian Ekonomi dan Bisnis
This research aims to investigate the effect of fraud on fraudulent financial reports (FFR) using the hexagon theory. The seven factors were financial stability, external pressure, ineffective monitoring, auditor changes, director changes, arrogance, and
Sherawanti Permata Kusuma, Melati Oktafiyani, Imang Dapit Pamungkas, Juli Ratnawati   +3 more
doaj   +1 more source

Tapping into non-English-language science for the conservation of global biodiversity. [PDF]

PLoS Biol, 2021
Amano T, Berdejo-Espinola V, Christie AP, Willott K, Akasaka M, Báldi A, Berthinussen A, Bertolino S, Bladon AJ, Chen M, Choi CY, Bou Dagher Kharrat M, de Oliveira LG, Farhat P, Golivets M, Hidalgo Aranzamendi N, Jantke K, Kajzer-Bonk J, Kemahlı Aytekin MÇ, Khorozyan I, Kito K, Konno K, Lin DL, Littlewood N, Liu Y, Liu Y, Loretto MC, Marconi V, Martin PA, Morgan WH, Narváez-Gómez JP, Negret PJ, Nourani E, Ochoa Quintero JM, Ockendon N, Oh RRY, Petrovan SO, Piovezan-Borges AC, Pollet IL, Ramos DL, Reboredo Segovia AL, Rivera-Villanueva AN, Rocha R, Rouyer MM, Sainsbury KA, Schuster R, Schwab D, Şekercioğlu ÇH, Seo HM, Shackelford G, Shinoda Y, Smith RK, Tao SD, Tsai MS, Tyler EHM, Vajna F, Valdebenito JO, Vozykova S, Waryszak P, Zamora-Gutierrez V, Zenni RD, Zhou W, Sutherland WJ.   +62 more
europepmc   +1 more source

The Effect of Love of Money, Individual Morality, and Information Asymmetry on Fraud with Religiosity as A Moderating Variable

Jurnal Ilmiah Akuntansi
This study examines the effects of love of money, individual morality, and information asymmetry on fraud tendencies and investigates the moderating role of religiosity in these relationships. The study focuses on Village-Owned Enterprises in Karangasem
Putu Novi Anesya Dewi A., Ni Putu Sri Harta Mimba, Ni Made Dwi Ratnadi, Ni Ketut Rasmini   +3 more
doaj   +1 more source

The Fading Gloss of Data Science: Towards an Agenda that Faces the Challenges of Big Data for Development and Humanitarian Action. [PDF]

Development (Rome), 2022
Gutierrez M, Bryant J.
europepmc   +1 more source

THE ROLE OF GENDER IN THE AUDIT COMMITTEE AS A MODERATOR ON THE DETERMINANTS OF INDICATIONS OF FINANCIAL STATEMENT FRAUD IN BANKING: A FRAUD HEXAGON PERSPECTIVE

SAR (Soedirman Accounting Review): Journal of Accounting and Business
This research aims to empirically prove the factors that lead the board of directors to commit financial statement fraud. These factors are explained and interpreted based on the elements found in the fraud hexagon theory.
I Wayan Juliarta, Anantawikrama Tungga Atmadja, Desak Nyoman Sri Werastuti   +2 more
doaj   +1 more source

The Building Blocks of Antimicrobial Resistance in Pseudomonas aeruginosa: Implications for Current Resistance-Breaking Therapies. [PDF]

Front Cell Infect Microbiol, 2021
Langendonk RF, Neill DR, Fothergill JL.
europepmc   +1 more source

Motivation and Risk Behind Financial Statement Fraudulence Using Fraud Theory

Jurnal Akuntansi
Financial information is a critical resource for users of financial statements in their decision-making processes. However, errors in decision-making can arise from management's fraudulent activities within these financial statements.
Nico Alexander, Novia Wijaya, Friska Firnanti   +2 more
doaj   +1 more source