Results 121 to 130 of about 266,651 (226)

The effect of the fraud triangle (pressure, opportunity and justification) on the occurrence of fraud

open access: yesJPPI (Jurnal Penelitian Pendidikan Indonesia)
The influence of the fraud triangle (pressure, opportunity and justification) on the occurrence of fraud in Bank Papua. This study first aims to analyze the effect of pressure on fraud partially. Second, to analyze the influence of opportunity on fraud.
Edward Zadrach Sawaki   +1 more
openaire   +1 more source

Bridging Hearts: Developing and Validating Experimental Manipulations of Closeness Motivation in Romantic Relationships

open access: yesPersonal Relationships, Volume 33, Issue 3, September 2026.
ABSTRACT This study aimed to validate experimental manipulations to increase state closeness motivation toward the romantic partner which are implemented in everyday life via smartphone. Drawing on motive disposition theory and the Zurich Model of Social Motivation, we derived three motivation‐arousing mechanisms—incentive, disincentive, and ...
T. H. Nensy Le   +2 more
wiley   +1 more source

The Failure of Internal Audit in Detecting Corporate Fraud Through Global Cases Study

open access: yes
This study investigates the reasons internal audit functions frequently fail to detect corporate fraud by examining fifteen global fraud cases through qualitative content analysis. It draws on a range of secondary materials, including academic literature,
Fitri Setiabudi
core   +1 more source

The Influence of Ethics and Fraud Triangle Components on Employee Fraud

open access: yesJurnal Manajemen Universitas Bung Hatta
This study aims to identify and review the articles systematically regarding the mediating effect of job satisfaction (JS) in the relationship between work life balance (WlB), perceived organizational support (PoS), and employee engagement (EE ...
Erik Ridha Nugraha   +2 more
doaj   +1 more source

Other title: Recognize and report Medicaid fraud

open access: yes, 2011
"Protecting Ohio's Families."; "Created: 8/25/2011 ...; Modified: 9/6/2011 ..."--Document properties screen.; Brochure; intended to be printed off on one sheet, front and back, and folded in thirds.; Harvested from the web on 10/23/13"Recognize and ...

core  

Pengaruh Pengendalian Internal Dan Fraud Triangle Terhadap Perliaku Fraud (Studi Pada Pt Gojek Kota Bandung)

open access: yes, 2022
Ahmad Alif Arrafi Ubaidillah-STIEEkuitasPenelitian ini bertujuan untuk mengetahui pengendalian internal, fraud triangle dan perilaku fraud di PT Gojek Bandung, serta mengetahui pengaruh pengendalian internal dan fraud triangle terhadap perilaku fraud di ...
Ubaidillah, Ahmad Alif Arrafi
core  

Examining the key drivers of electronic banking fraud prevalence in the South African banking sector

open access: yesCogent Business & Management
The paper examines the key drivers behind the rise of electronic banking (E-banking) fraud in South Africa, aiming to inform effective countermeasures.
Tawona Matrokisi Chindara   +2 more
doaj   +1 more source

FRAUD PENTAGON DALAM MANAJEMEN LABA DI PERUSAHAAN MANUFAKTUR LOGAM DAN KIMIA

open access: yesJurnal 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  

Evaluating the Fraud Triangle’s Predictive Power for Financial Statement Fraud

open access: yesE-Jurnal Akuntansi
Financial statement fraud is often perpetrated by management to conceal company losses. The underlying motivations for such fraudulent behavior are commonly explained through the fraud triangle framework, which comprises three elements: pressure, opportunity, and rationalization.
null Ida Ayu Intan Nichiyobi   +1 more
openaire   +1 more source

Optimal Auditing for Insurance Fraud [PDF]

open access: yes
This article aims at making a bridge between the theory of optimal auditing and current procedures applied to audit files in different markets where scoring is the instrument used to implement an audit strategy.
Florence Giuliano   +2 more
core  

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