Results 121 to 130 of about 266,651 (226)
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
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
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
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
"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 ...
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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
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Examining the key drivers of electronic banking fraud prevalence in the South African banking sector
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
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
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]
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
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