Results 31 to 40 of about 5,496,213 (107)
FRAUD HEXAGON THEORY DALAM MENDETEKSI FRAUDULENT FINANCIAL STATEMENT [PDF]
Kecurangan laporan keuangan masih menjadi isu penting dalam dunia bisnis. Sehingga teori-teori yang berkaitan dengan fraud juga selalu diteliti dan mengalami perkembangan.
Sugiarti, Rita; Universitas Indraprasta PGRI
core +1 more source
Indonesian Interdisciplinary Journal of Sharia EconomicsThis research sets out to have a proper look at how the Fraud Hexagon elements shape dodgy practices in village fund management. A quantitative, explanatory approach is used, with first-hand data gathered through questionnaires handed out to selected ...
Nur Azkia +2 more
doaj +1 more source
The Effect of Hexagon Fraud Theory on Financial Statement Fraud with Audit Committee As a Moderating Variable [PDF]
Increased competition forces companies to prepare accurate financial statements. However, this situation also encourages unethical practices, such as financial reporting fraud or manipulation.
Hasna, Dinda Aulia, Novianti, Nurlita
core +1 more source
Recent Advances of Nanomaterials in Electrochemical Enzyme‐Free Glucose Sensors
Food Bioengineering, Volume 4, Issue 4, Page 511-545, December 2025.This review systematically surveys electrochemical nonenzymatic glucose sensors published between 2020 and 2024. They are classified into transition metal‐derived nanomaterials, carbon‐based nanocomposites and polymeric materials. Their sensor design, analytical parameters and fabrication technologies are detailedly summarized, along with the ...
Yanli Yu, Meihui Sang, Yueling Liu
wiley +1 more source
Jurnal Ilmiah AkuntansiThis study examines the factors that influence academic fraud behavior among accounting students in Indonesia using the Fraud Hexagon theory, while also testing the moderating role of Dark Triad personality traits.
Arum Prastiwi +2 more
doaj +1 more source
Explaining Public Sector Corruption: The Hexagon Model
Governance, Volume 38, Issue 2, April 2025.ABSTRACT Different disciplines ask why public sector corruption occurs, addressing diverse phenomena. However, how different approaches and factors at micro, meso, or macro levels relate to each other in causally complex, context‐dependent ways is seldom theorized. This article develops an integrated “Corruption Hexagon” model with six dimensions.
Eva Thomann +3 more
wiley +1 more source
Apakah indikasi kecurangan laporan keuangan perbankan dipengaruhi oleh keenam elemen fraud hexagon?
Akuntansi dan Teknologi InformasiPurpose – This study aims to examine whether the indications of financial statement fraud in the banking sector are influenced by the six elements of the fraud hexagon.
Komang Dandy Andriadi
doaj +1 more source
The hidden strength of small business: Social networks and wet market vendors in China
Economic Anthropology, Volume 12, Issue 1, January 2025.Abstract Throughout contemporary China, consumers have the option of purchasing food products from “traditional” Chinese wet markets or “modern” supermarket chains. Wet market vendors are economically disadvantaged as the operators of small‐scale businesses with limited investment and high labor costs.
Shuru Zhong, Cynthia Werner
wiley +1 more source
Indonesian Interdisciplinary Journal of Sharia EconomicsThis study examines academic behavior from the perspective of the Fraud Hexagon Theory, which includes pressure, opportunity, rationalization, capability, arrogance, and collusion.
Audri Helmina Putri +2 more
doaj +1 more source
An Analysis of Fraudulent Financial Reporting Based on Fraud Hexagon Theory in Companies Listed on the Tehran Stock Exchange [PDF]
Iranian Journal of FinanceThis study aims to analyze fraudulent financial reporting based on the Fraud Hexagon theory in companies listed on the Tehran Stock Exchange. The population in this research included all the companies listed on the Tehran Stock Exchange.
Samira Movaffagh +1 more
doaj +1 more source