Results 81 to 90 of about 13,949 (221)
FRAUD PENTAGON DAN KECURANGAN LAPORAN KEUANGAN
EkBis: Jurnal Ekonomi dan Bisnis, 2019 Nowadays fraudulent actions on financial statements are increasing. The impact of these actions is not only felt by investors individually but also affects global economic stability. There has been a lot of research related to fraud using fraud triangle model consists of pressure, opportunity and rationalization.
openaire +2 more sources
Deep fakes and the Artificial Intelligence Act—An important signal or a missed opportunity?
Policy &Internet, Volume 16, Issue 4, Page 783-800, December 2024.Abstract The Artificial Intelligence Act (AI Act) adopted by the European Union might serve as a global regulatory reference point. Heated negotiations over the AI Act have shown that reconciling the interests of numerous stakeholders is not an easy task.
Mateusz Łabuz
wiley +1 more source
Riset Akuntansi dan Keuangan Indonesia, 2018 This study aimed to analyze and obtain empirical evidence about the effect of pentagon fraud elements (pressure, opportunity, rationalization, competence, and arrogance) on detected fraudulent financial reporting.
Erma Setiawati, Ratih Mar Baningrum
doaj +1 more source
Letter from a New Jersey Supporter to Geraldine Ferraro [PDF]
, 1984 Letter from a New Jersey supporter to Geraldine Ferraro. Includes a 12-page report on campaign strategy. Includes data entry sheet.https://ir.lawnet.fordham.edu/vice_presidential_campaign_correspondence_1984_new_jersey/1027/thumbnail ...
Ferraro, Geraldine
core +1 more source
Efektifitas peran akuntan forensik dalam mengatasi fraud: analisis fraud pentagon theory
INOVASI: Jurnal Ekonomi, Keuangan, dan Manajemen, 2023 Fenomena terjadinya fraud di Indonesia di berbagai sektor menjadi suatu hal yang berdampak signifikan terhadap perekonomian negara dan kesejahteraan umum. Tindakan fraud yang terbesar di Indonesia adalah korupsi di berbagai sektor. Sulitnya mencegah dan mengungkapkan tindakan korupsi memicu timbulnya berbagai cara dalam memberantas hal tersebut.
Diah Febriyanti, Devyanthi Syarif
openaire +1 more source
Politics &Policy, Volume 52, Issue 4, Page 874-891, August 2024.Abstract The rise of generative artificial intelligence (AI) has ignited a debate about its effects on the mis‐ and disinformation landscape. The doomsday scenarios of epistemic and information apocalypse presented for many years are recently being questioned, and the previous fears are called “overblown.” These phenomena are analyzed mostly through ...
Mateusz Łabuz, Christopher Nehring
wiley +1 more source
Cybersecurity carrots and sticks
American Business Law Journal, Volume 61, Issue 1, Page 5-29, Spring 2024.Abstract In an unsustainable trend, each year is touted as the worst on record for data and system breaches. 2020's dubious top distinction was exceeded across numerous metrics in 2021, and 2022's numbers set another unwanted record. The growing epidemic of ransomware, data breaches, and cyber‐enabled attacks pushes policymakers and business leaders to
Janine Hiller +2 more
wiley +1 more source
Spartan Daily, November 6, 1987 [PDF]
, 1987 Volume 89, Issue 48https://scholarworks.sjsu.edu/spartandaily/7640/thumbnail ...
San Jose State University, School of Journalism and Mass Communications
core +1 more source
FRAUDULENT FINANCIAL REPORTING: A PENTAGON FRAUD ANALYSIS
Jurnal Ilmiah Ekonomi Dan Bisnis, 2019 Financial statements describe the company's financial condition. There are many gaps in the financial reports that enable management to commit fraudulent financial reporting. This study purpose to analyze the pentagon fraud, namely the pressure that is proxied by the financial target, the opportunity that is proxied by the effectiveness of monitoring ...
Satria tri Nanda +2 more
openaire +2 more sources
Religiosity as the moderating effect of diamond fraud and personal ethics on fraud tendencies
Journal of Islamic Accounting and Finance Research, 2020 Purpose - This study aims to determine the effect of each dimension of diamond fraud (pressure, opportunity, rationalization, capability) and personal ethics on the fraud tendency (assets misappropriation) and understanding of religiosity as moderating ...
Rikyan Ulil Istifadah +1 more
doaj +1 more source