Results 91 to 100 of about 266,651 (226)
A Public Values Framework for AI Governance: Evidence From US Federal AI Policymaking
Public Administration, EarlyView.ABSTRACT Governments at all levels are grappling with AI's implications for public administration. Because federal actions often establish the principles guiding wider governance efforts, this study asks how US federal AI policies reflect—or fail to reflect—core public values.
Ogadinma Enwereazu +4 more
wiley +1 more source
Credit card fraud and detection techniques: a review [PDF]
, 2009 Fraud is one of the major ethical issues in the credit card industry. The main aims are, firstly, to identify the different types of credit card fraud, and, secondly, to review alternative techniques that have been used in fraud detection.
Abdou, Hussein +8 more
core +3 more sources
Forensic audit evidence analysis with the triangle fraud theory approach
Jurnal Akademi AkuntansiPurpose: This study aims to analyze whether Vendor Masterlist, Account Payable Register, and Employee Masterlist are strong evidence in forensic audits using the fraud triangle theory approach.
Endang Dwi Wahyuni +2 more
doaj +1 more source
Public Administration Review, EarlyView.ABSTRACT This paper examines how a propaganda frame alleging the existence of a “Censorship Industrial Complex” was institutionalized and then helped justify the dismantling of US election information resilience infrastructure across multiple federal agencies.
Renée DiResta, Dean Jackson
wiley +1 more source
Prediksi Financial Statement Fraud melalui Fraud Triangle Theory
Jurnal Keuangan dan Perbankan, 2019 This study aims to predict the opportunity for companies to commit fraud in financial reporting by using fraud triangle theory. The sample used in this study was 263 non-financial companies. The potential for fraudulent financial reporting is measured using the Beneish M-Score.
Nyimas Siti Sarah Ahmadiana, Nova Novita
openaire +1 more source
“The Excuses We Make”: Defining Eight Corruption Rationalization Categories
Regulation &Governance, EarlyView.ABSTRACT The rationalization of corruption allows individuals to detach from moral imperatives, enabling them to perceive unethical or unlawful actions as acceptable or justifiable. Closely linked to the concept of moral disengagement, rationalization involves cognitive distortions that frame inhumane or immoral behavior as neither wrong nor ...
Caio César Coelho Rodrigues
wiley +1 more source
Perilaku Kecurangan Akademik Mahasiswa Akuntansi: Dimensi Fraud Triangle
Jurnal Akuntansi Multiparadigma, 2012 This study examine the dimensions of Fraud Triangle to explain this effect on the student’s cheating. This study uses a model of research The Academic Dishonesty Scale modifi cation.
Annisa Fitriana, Zaki Baridwan
doaj
FRAUD TRIANGLE FACTORS INFLUENCING ACCOUNTING FRAUD IN INDONESIA
International Journal of Innovative Technologies in EconomyAccounting fraud in Indonesia remains a recurring issue faced by many companies. The fraud triangle theory explains that fraud may occur due to pressure, opportunity, and rationalization. This study aims to examine the factors that contribute to accounting fraud from the perspective of the fraud triangle.
null Barnabas Tridig S. +2 more
openaire +1 more source
Integrity for English Eyes Only? Evidence of Means‐Ends Decoupling in Brazilian Corporate Compliance
Regulation &Governance, EarlyView.ABSTRACT This study investigates whether the consolidation of corporate compliance in Brazil after Law No. 12.846/2013 resulted in substantial gains in effectiveness or reinforced predominantly symbolic compliance patterns. The research uses administrative data from the National Registry of Substantiated Complaints between 2009 and 2024 and applies a ...
Marco Antonio Portugal
wiley +1 more source