Results 31 to 40 of about 767 (189)

Effectiveness of the fraud triangle model in the detection of financial statement fraud in South African municipalities [PDF]

Public and Municipal Finance
There is a high prevalence of financial statement fraud and wasteful expenditure in South African municipalities. According to the fraud triangle model, pressure, opportunity, and rationalization are the underlying causes of financial statement fraud ...
Ambani Tshikovhi, Emmanuel K. Oseifuah, Arthur Reynolds   +2 more
doaj   +1 more source

The impact of fraud-themed course on students’ attitude to fraud. Does previous studies and background matter? [PDF]

Contabilitate şi Informatică de Gestiune, 2020
Research Question: The main research question is “Has the fraud examination had any impact on accounting and audit students’ attitudes to fraud?” Motivation: The problem of financial statement fraud is still actual.
Maria Vassiljev
doaj   +1 more source

Analysis of Jin Tongling’s Financial Fraud Case from the Perspective of the Fraud Triangle Theory [PDF]

SHS Web of Conferences
Financial fraud has been more common in China’s capital market in recent years, severely harming investor interests and market confidence. From 2017 to 2022, Jintongling, a listed company primarily involved in high-end fluid machinery, used fake ...
Zhang Yi
doaj   +1 more source

THE INFLUENCE OF FRAUD TRIANGLE UPON THE EXISTENCE OF FINANCIAL STATEMENT FRAUD [PDF]

Indonesian Management and Accounting Research, 2021
This research is designed to find empirical evidence on the influence of fraud triangle factors upon the existence financial  statement fraud in Indonesian Listed companies. The research samples are 105 public companies consisting 42 fraud firms and 63 non fraud firms. Classification between fraud firm and non fraud firm uses the Eckel index.The result
Lutfiana Hermawati, Murtanto Murtanto
openaire   +1 more source

The Study of Fraud in Financial Institutions (Analysis of the Theory of Fraud Triangle in Perspective of Islamic Sharia)

Iqtishadia, 2018
This research aims to (1) reveal the fraud practices and the factors that caused it, (2) understand and analyze the practices of fraud in the perspective of the theory of triangle of fraud and fraud in the Islamic perspective (3) find the pattern ...
N. Nadhirin, H. Husnurrosyidah
doaj   +1 more source

Model Deteksi Kecurangan Berbasis Fraud Triangle

Jurnal Akuntansi dan Auditing, 2013
The case of issuers violation in stock market is one of the most frequent case that should be solved by the stock market’s Regulator Board. In Indonesia, the authority to do the surveillance in stock exchanges is handled by the Capital Market Supervisory
Sukirman Sukirman, Maylia Pramono Sari
doaj   +1 more source

Fraud Evasion Triangle: Why Can Fraud Not Be Detected

journal of accounting finance and auditing studies (JAFAS), 2019
peer ...
Ergin, Emre, Erturan, Ilkay Ejder
openaire   +2 more sources

Deteksi financial statement fraud dengan analisis fraud triangle pada perusahaan manufaktur yang terdaftar di bursa efek Indonesia

Jurnal Akuntansi dan Auditing Indonesia, 2016
Tujuan penelitian ini adalah untuk menguji pengaruh fraud triangle dalam menjelaskan fenomena kecurangan laporan keuangan. Penelitian ini terdiri dari tujuh variabel independen yang diadopsi dari penelitian (Skousen, Smith, dan Wright 2009).
Laila Tiffani, Marfuah Marfuah
doaj   +1 more source

Determinan Kecurangan (Fraud) Berdasarkan Teori Triangle Fraud

Reslaj : Religion Education Social Laa Roiba Journal, 2023
Tujuan dilakukannya penelitian ini yaitu untuk mengidentifikasi pengaruh dari variabel X yaitu kesempatan, tekanan, dan rasionalisasi terhadap variabel Y yaitu kecurangan atau fraud. Penelitian ini dilakukan di PT. XYZ dimana perusahaan ini merupakan salah satu perusahaan waralaba terbesar di Indonesia.
Syaiful Syaiful, Sari Salsabilla Rahayu
openaire   +1 more source

Pengaruh Whistleblowing Triangle terhadap Intensi dalam Melakukan Whistleblowing

Jurnal Kajian Akuntansi, 2022
The urgency to implement whistleblowing to identify and reveal the fraud is acknowledged by regulators all over the world. This research aims to determine of whistleblowing effect triangle, moral, or social incentives toward intention to do ...
Ilham Maulana Saud, Putri Febriana
doaj   +1 more source