Results 1 to 10 of about 79 (74)

Can Enhanced Street Lighting Improve Public Safety at Scale? [PDF]

Criminol Public Policy
Abstract 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, Chalfin A, Mortiz M, Wade B, Mendlein AK, Braga AA, South E.   +6 more
europepmc   +2 more sources

The audit committee as moderating the effect of hexagon’s fraud on fraudulent financial statements in mining companies listed on the Indonesia stock exchange

Cogent Business & Management, 2022
The six components of the hexagonal fraud theory are represented in this study by external pressure variables, change in auditors, the nature of the industry, the CEO’s dual role, change in directors, and political connections.
Maylia Pramono Sari, Era Mahardika, Dhini Suryandari, Surya Raharja   +3 more
doaj   +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, Imam Ghozali, Imang Dapit Pamungkas   +2 more
doaj   +3 more sources

Corporate culture and managers fraud tendency perception: testing of fraud hexagon theory

Cogent Social Sciences
This 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 (
Nanang Setiawan, Noorlailie Soewarno
doaj   +3 more sources

Antecedents of corruption in the perspective of local government employees: A fraud hexagon theory approach [PDF]

Public and Municipal Finance
The 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, Yulia Fitri, Nurdiana Ningsih   +2 more
doaj   +3 more sources

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, Nagian Toni, Adam Afiezan, Enda Noviyanti Simorangkir   +3 more
doaj   +1 more source

BAGAIMANA PAKET PENGENDALIAN INTERNAL MENCEGAH KECURANGAN LAPORAN KEUANGAN?

Jurnal Akuntansi Multiparadigma, 2023
Abstrak – Bagaimana Paket Pengendalian Internal Mencegah Kecurangan Laporan Keuangan? Tujuan Utama – Penelitian ini bertujuan membangun paket pengendalian internal dengan pendekatan teori kecurangan hexagon dan spiritualitas manajer untuk mencegah ...
Arybowo Soedarsono, Sonhaji Sonhaji
doaj   +1 more source

Efek Mediasi Kesulitan Keuangan dalam Mendeteksi Corporate Fraud di Indonesia

Jurnal Kajian Akuntansi, 2022
This study analyzed the mediating effect of financial distress on the research model of the fraud hexagon effect on corporate fraud. The research model in this study was tested using the multiple regression analysis method using 210 companies data ...
Natalis Christian
doaj   +1 more source

Advances in nonlinear metasurfaces for imaging, quantum, and sensing applications

Nanophotonics, Volume 12, Issue 23, Page 4255-4281, November 2023., 2023
Abstract Metasurfaces, composed of artificial meta‐atoms of subwavelength size, can support strong light–matter interaction based on multipolar resonances and plasmonics, hence offering the great capability of empowering nonlinear generation. Recently, owing to their ability to manipulate the amplitude and phase of the nonlinear emission in the ...
Ze Zheng, Davide Rocco, Hang Ren, Olga Sergaeva, Yipei Zhang, K. Birgitta Whaley, Cuifeng Ying, Domenico de Ceglia, Constantino De‐Angelis, Mohsen Rahmani, Lei Xu   +10 more
wiley   +1 more source

Visual Exploration of Financial Data with Incremental Domain Knowledge

Computer Graphics Forum, Volume 42, Issue 1, Page 101-116, February 2023., 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
Alessio Arleo, Christos Tsigkanos, Roger A. Leite, Schahram Dustdar, Silvia Miksch, Johannes Sorger   +5 more
wiley   +1 more source