Results 51 to 60 of about 266,651 (226)

Indonesia’s Accounting Fraud Practices: A Literature Study

The Indonesian Accounting Review, 2023
This study aims to review a number of theoretical frameworks regarding the reasons why someone commits fraud by involving the fraud triangle theory, the fraud diamond theory, the fraud pentagon theory, and the fraud hexagon theory.
Rizka Indah Permata Sari Selian, Zalfa Shafira Qatrunnada   +1 more
doaj   +1 more source

Metabolomic insights for the authentication and traceability of antibiotic‐free pork: a pilot study

Journal of the Science of Food and Agriculture, EarlyView.
Abstract BACKGROUND Antibiotic‐free production within the meat supply chain is a source of concern since new voluntary label claims need to be authenticated to prevent fraud. Therefore, an untargeted 1H NMR‐based metabolomics approach coupled to unsupervised (principal component analysis) and supervised (orthogonal partial least squares discriminant ...
Maria Olga Varrà, Maria Pia Fabrile, Sergio Ghidini, Augusta Caligiani, Federico Scali, Veronica Lolli, Giovanni Loris Alborali, Adriana Ianieri, Emanuela Zanardi   +8 more
wiley   +1 more source

Fraud in the banking industry: a case study of Kenya [PDF]

, 2012
Fraud has become a worldwide problem that is not set to abate in the near future. It is eroding the profitability of organisations with devastating effects on firm solvency.
Akelola, S
core  

Pentagon Fraud Analysis in Detecting Fraudulent Financial Reporting

Riset Akuntansi dan Keuangan Indonesia, 2021
The purpose of this study was to analyze the influence of fraud pentagon theory in detecting the fraudulent financial reporting. Fraud pentagon theory is the development of the previous fraud theory of fraud triangle and fraud diamond. This research uses
Eny Kusumawati, Ika Putri Yuliantoro, Eskasari Putri   +2 more
doaj   +1 more source

Signs of compliance: Message framing influences outdoor recreationists' responses to conservation requests

People and Nature, EarlyView.
Abstract Natural landscapes shared by people and wildlife often rely on signage to guide people towards behaviours that protect nature, where the justification and framing of these requests may influence how people interpret and respond to them. We conducted a factorial vignette experiment with 600 frequent outdoor recreationists living in Scotland ...
Amber Cowans, Darragh Hare, Xavier Lambin, Kenny Kortland, Chris Sutherland   +4 more
wiley   +1 more source

Analysis of financial fraud cases based on Fraud Triangle Theory

Frontiers in Business, Economics and Management, 2023
In recent years, the frequent occurrence of financial fraud in listed companies has caused a huge impact on enterprises and investors.In this paper, Beijing Blue Mountain Technology Co., LTD. (hereinafter referred to as "Blue Mountain Technology") as an example, through the fraud triangle theory, from the pressure, opportunity, excuse three aspects of ...
Yuxian Zuo, He Liu, Liankun Chen
openaire   +1 more source

Industry 5.0 for Sustainable Healthcare Services: Analyzing the Prospects and Obstacles for the Indian Healthcare System

Sustainable Development, EarlyView.
ABSTRACT The fifth industrial revolution (I5.0), which is based on the utilization of interconnected data for efficient resource usage in meeting human requirements, proposes efficient solutions to resource constraint situations. However, the transition to I5.0 in the health sector is not easy and has to face several obstacles.
Ajay Jha, Dindayal Agrawal, Reena Agarwal, Anupam Saxena, Ashish Dwivedi, Sharfuddin Ahmed Khan   +5 more
wiley   +1 more source

Fraud Triangle Analysis in Detecting Potential Fraud in Financial Statements

Indonesian Journal of Innovation Studies, 2022
This studied aims to analyze fraudtriangle to potential fraudulent financial statement. Ffraudtriangle in this studied presure that proxieed by financial tarjet, finanecial need, external pressure, oportunity thats proxied by nature of industrie and inefective monitoring and rationalization thats proxied by auditor chanjes.
Anisa Jayanti, Nurasik Nurasik
openaire   +1 more source

Artificial Intelligence in Financial Security Markets: Catalyzing Sustainable Development Through Innovation, Risk Mitigation, and Adaptive Governance

Sustainable Development, EarlyView.
ABSTRACT The rapid integration of artificial intelligence (AI) into financial security markets presents both significant opportunities and emerging governance challenges for sustainable development. This study employs a comparative mixed‐methods approach to examine how AI‐driven innovation in trading, risk management, regulatory compliance, and ...
Suleman Bawa, Ibn Wahab Benin, Harika Kancham, Pedro Munoz‐Ramirez   +3 more
wiley   +1 more source

Artificial Intelligence for Blue Transformation: A Review of Predictive Modeling and Decision Support Systems in Sustainable Aquaculture

Sustainable Development, EarlyView.
ABSTRACT The FAO's “blue transformation” roadmap necessitates a fundamental shift towards precision aquaculture to meet global food security targets while minimizing environmental footprints. This review provides a comprehensive overview of how artificial intelligence (AI) and decision support systems (DSS) serve as pivotal enablers for the “better ...
Mustafa Öz, Enes Üstüner
wiley   +1 more source