Results 111 to 120 of about 767 (189)

Detection and Prevention of Financial Crimes: An Application of Fraud Triangle Theory in KP Pakistan

JISR Management and Social Sciences & Economics
Detection and prevention of fraudulent practices is a challenging assignment in developed as well as in developing countries. The efforts become more crucial in government sector, as public trust on institutions, government officials and resources ...
Muhammad Asif, Syed Qasim Shah, Waseem Liaqat   +2 more
doaj   +1 more source

Predicting financial reports fraud by machine learning: the proxy of auditor opinions

Cogent Business & Management
This study examines the effectiveness of various machine learning algorithms in detecting financial report fraud among firms listed on the Ho Chi Minh City and Hanoi stock exchanges.
Cuong Nguyen Thanh, Tam Phan Huy
doaj   +1 more source

FRAUD PENTAGON DALAM MANAJEMEN LABA DI PERUSAHAAN MANUFAKTUR LOGAM DAN KIMIA

Jurnal Ilmiah Wahana Akuntansi, 2019
Penelitian ini dilakukan untuk menganalisis apakah adanya fraud dari mendeteksi laporan keuangan dengan mencari manejmen laba. Penggunaan pentagon fraud dalam penelitian ini karena pentagon fraud merupakan sebuah pengembangan dari teori-teori sebelumnya ...
Theresa Ventyana Yulia Putri
doaj  

The impact of work pressure and work completion justification on intentional nonmalicious information security policy violation intention. [PDF]

Comput Secur, 2023
Jiang R, Zhang J.
europepmc   +1 more source

The Fraud Triangle - University of Cambridge

, 2012
The Fraud Triangle (hereafter, FT), consisting of opportunity, motivation and rationalization, is commonly used as a heuristic framework for explaining white-collar crimes. Its analytical value is acknowledged by international auditing standards.
openaire   +1 more source

Personality and situational predictors of insider threat: a vignette study. [PDF]

Aust J Psychol
Forsyth L, Ewens T, Anglim J.
europepmc   +1 more source

Optimizing board structure for ESG integrity: Nonlinear size effects and diversity moderation on greenwashing. [PDF]

PLoS One
Yu J, Hwang YS.
europepmc   +1 more source

Cheating 2.0: A reprofiling of the 10 most wanted test cheaters in the digital age. [PDF]

Med Educ
Sturrock AM, Myers G, Rees EL.
europepmc   +1 more source

Does gambling preference level affect occupational fraud behavior?-Evidence from a survey study in China. [PDF]

Front Psychol
Huang S, Chen Y, Li B.
europepmc   +1 more source

Impact of fraud in Europe: Causes and effects. [PDF]

Heliyon
Ramos S, Perez-Lopez JA, Abreu R, Nunes S.   +3 more
europepmc   +1 more source