Results 91 to 100 of about 767 (189)

Algorithmic Centralism in a Fragmented Welfare State: Institutional Logics and Legal Paradoxes in the Chilean Case

Social Policy &Administration, EarlyView.
ABSTRACT While scholarship on the digital welfare state has effectively critiqued the rise of ‘digital dystopias’ in consolidated welfare systems, it has paid insufficient attention to how digitalization interacts with the structural fragmentation characteristic of many states in the Global South.
Viviana Ponce de León Solís
wiley   +1 more source

Forensic audit evidence analysis with the triangle fraud theory approach

Jurnal Akademi Akuntansi
Purpose:  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, Driana Leniwati, Gusti Tika Luthfiana Anggriani   +2 more
doaj   +1 more source

The Mediating Role of Digital Market and Payment Systems in ICT‐Based Food Security Management

eFood, Volume 7, Issue 4, August 2026.
ICT enhances food security management in Bangladesh by linking production, distribution, and digital market systems. Digital Market and Payment (DMP) mediates the relationship between Food Production and Distribution (FPD) and Food Security Management (FSM), highlighting the transformative role of digital innovation in sustainable food governance ...
Mohammad Helal Hossain, Mohammad Rakibul Islam Bhuiyan, Khadija Sharmin, M. Helal Uddin Ahmed   +3 more
wiley   +1 more source

FRAUD TRIANGLE FACTORS INFLUENCING ACCOUNTING FRAUD IN INDONESIA

International Journal of Innovative Technologies in Economy
Accounting 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., null Santy Setiawan, null Juni Junaedi Andreas   +2 more
openaire   +1 more source

Moving in Cycles: Explaining the Failure of Militarization to Address Illegal Mining in Ghana

Politics &Policy, Volume 54, Issue 4, August 2026.
ABSTRACT Mining contributes to Ghana's economic growth but also imposes significant social costs—land dispossession and unemployment—which have fueled the rise of illegal mining (galamsey). Galamsey, which intensified during the commodity boom of the 2010s, provides livelihoods while simultaneously worsening environmental degradation and social ...
Sulemana Alhassan Saaka, Phil Faanu
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  

Rapid Identification of Edible Insect Species in Food Using MALDI‐TOF Mass Spectrometry

Rapid Communications in Mass Spectrometry, Volume 40, Issue 13, 15 July 2026.
ABSTRACT Rationale Edible insects are emerging as sustainable, nutritious ‘foods of the future’ and are gradually introduced to the European market as novel foods. Ensuring consumer safety and preventing fraud requires legal regulation, which in turn depends on reliable analytical methods.
David Straka, Alena Meledina, Tatiana Anatolievna Smirnova, Jana Hajslova, Lenka Kourimska, Martin Kulma, Katerina Sebelova, Ondrej Pospisil, Anezka Kopecka, Stepanka Kuckova   +9 more
wiley   +1 more source

Analysis of the Fraud Triangle in Detecting Financial Statement Fraud

Jurnal Cakrawala Akuntansi
This study aims to examine and analyze the influence of financial stability, external pressure, financial targets, nature of industry, and rationalization on financial statement fraud. The research population comprises state-owned enterprises (BUMN) listed on the Indonesia Stock Exchange (IDX) for the period 2014–2018.
Sipatuhar, Elisabhet, Wahyudi, Ilham, Wijaya, Rico   +2 more
openaire   +2 more sources

The Link Between Financial Auditors and Corporate Social Responsibility: A Review of Empirical Studies and Implications for Future Research

Corporate Social Responsibility and Environmental Management, Volume 33, Issue 4, Page 4916-4930, July 2026.
ABSTRACT Based on stakeholder agency theory, this structured literature review included 89 empirical quantitative studies published between 2013 and the present on the complex relationship between financial auditors and corporate social responsibility (CSR) outcomes. We created a research framework based on DeFond and Zhang's (2014) taxonomy and the bi‐
Patrick Velte
wiley   +1 more source

Direct Liquid Injection in Comprehensive Two‐Dimensional Gas Chromatography Hyphenated to Quadrupole Time‐of‐Flight Mass Spectrometry Quality Profiling of Commercial Whiskies

Journal of Separation Science, Volume 49, Issue 7, July 2026.
ABSTRACT Luxury food products such as olive oil, wine, and whisky are highly vulnerable to fraudulent practices. Their chemical complexity, fortunately, provides numerous potential adulteration markers, but unfortunately also necessitates the use of powerful, comprehensive profiling approaches involving detailed methods for sample cleanup and analysis.
Brian R. van 't Veer, Sander Affourtit, Hans‐Gerd Janssen   +2 more
wiley   +1 more source