Results 61 to 70 of about 5,496,213 (107)

An iterative topic model filtering framework for short and noisy user-generated data: analyzing conspiracy theories on twitter. [PDF]

Int J Data Sci Anal, 2022
Kant G, Wiebelt L, Weisser C, Kis-Katos K, Luber M, Säfken B.   +5 more
europepmc   +1 more source

The Influence of Tax Aggressiveness, Audit Quality, And Earning Management on Financial Statement Fraud

Indonesian Interdisciplinary Journal of Sharia Economics
This research examines the influence of tax aggressiveness, audit quality, and earnings management on financial statement fraud. This research uses financial report data from the financing and banking sector, where this sector has access to sensitive ...
Debby Setya Merdekawati, Rina Yuliastuty Asmara   +1 more
doaj   +1 more source

A Framework for Analyzing Fraud Risk Warning and Interference Effects by Fusing Multivariate Heterogeneous Data: A Bayesian Belief Network. [PDF]

Entropy (Basel), 2023
Hu M, Li X, Li M, Zhu R, Si B.
europepmc   +1 more source

Pengaruh Fraud Hexagon Theory Terhadap Internal Fraud - Studi Pada Perusahaan Perbankan di Indonesia [PDF]

Kecurangan merupakan salah satu risiko bisnis yang rawan terjadi di lingkungan perusahaan terutama dilingkungan perbankan yang merupakan bisnis di bidang keuangan. Kecurangan  memberikan dampak merugikan bagi korban kecurangan.
Athori, Agus, Rohmatin, Binti Lailatur, Arini, Arini   +2 more
core   +1 more source

Parent entity and creditor pressure on corporate earnings management: Evidence from listed companies in Southeast Asia

Journal of Accounting and Investment
Research aims: This study investigates the moderating effect of non-controlling interests in subsidiaries (NCIS) on the influence of pressure from parent entity shareholders (PES) and creditors on corporate earnings management (CEM).
Ahmad Budiman, Eti Putranti, Marhaendra Kusuma   +2 more
doaj   +1 more source

The Effect of Hexagon Fraud Elements on Village Fund Fraud with Religiosity as a Moderating Variable [PDF]

This research is motivated by the many cases of fraud that occur, especially related to village funds which can harm the community and hinder village progress. There is a possibility of village fund fraud in Way Suluh Krui Village.
Eliza, Any, Sari, Yetri Martika, Gunanti, Revinda   +2 more
core   +1 more source

Do Fraud Hexagon Components Promote Fraud in Indonesia?

, 2022
This study provides information about the likelihood of the natureof fraud companies so that investors and stakeholders can makebetter decisions. The Beneish model and the fraud theory aretwo well-developed ideas for understanding fraud motivationsand ...
Mabrur, Azas, Alfarago, Dio
core   +1 more source

The moderating role of uncertainty avoidance in the Fraud Hexagon framework: Evidence from Indonesia, Malaysia and Singapore

South African Journal of Economic and Management Sciences
Background: Financial statement fraud, asset misappropriation and corruption remain persistent challenges in Indonesia, Malaysia and Singapore.
Yusnaini Yusnaini, Deya Winanda, Arista Hakiki   +2 more
doaj   +1 more source

Financial Statement Fraud: Dengan Pendekatan Teori Fraud Hexagon. [PDF]

Penelitian ini secara umum bertujuan untuk menganalisis pengaruh teori fraud hexagon terhadap pendeteksian kecurangan laporan keuangan. Teori fraud hexagon merupakan pengembangan dari teori fraud sebelumnya yaitu fraud triangle (Cressey, 1953) dan fraud ...
Ikhwanudin, Ikhwanudin
core   +3 more sources

Ohio Medicaid Fraud Control Unit ... annual report

Began in 2006.; Vol. for 2006-2007 distributed, by e-mail, with "Application for certification as state Medicaid fraud control unit for the State of Ohio.
Ohio. Medicaid Fraud Control Unit.
core   +1 more source