Results 51 to 60 of about 767 (189)

Fraudulent financial reporting in public companies in Indonesia: An analysis of fraud triangle and responsibilities of auditors

Journal of Economics, Business & Accountancy Ventura, 2015
This study investigates the determinants of fraudulent financial reporting in Indonesia and the responsibility of auditor for fraudulent financial reporting.
Sri Astuti, Zuhrohtun Zuhrohtun, Kusharyanti Kusharyanti   +2 more
doaj   +1 more source

Determinants in detecting fraud triangle of financial statements on companies registered in Jakarta Islamic Index (JII) period 2012-2018

Journal of Islamic Accounting and Finance Research, 2020
Purpose - The purpose of study was to examine the effect financial statement fraud based on the fraud triangle with a number of variables such as financial stability, external pressure, financial target, personal financial needs, opportunity and ...
Iwan Budiyono, Melati Sari Dewi Arum
doaj   +1 more source

Motivation for Occupational Fraud: An Analysis of the “Fraud Triangle” Using Economic Logic [PDF]

The International Journal of Interdisciplinary Organizational Studies, 2013
The “fraud triangle” constitutes a very popular criminological model of occupational fraud that explains the dynamics underlying occupational fraud. However, given that occupational fraud is essentially an economic crime, there is little evidence in the extant literature that provides an explanation of the “fraud triangle” in purely economic terms.
Mukherjee, A., Bhattacharya, S., Boulter, T.   +2 more
openaire   +2 more sources

USAID's Locally‐Led Development Agenda: Open Government and Independent Monitoring

Public Administration and Development, EarlyView.
ABSTRACT USAID's ambitious localization agenda between 2021–2024—suspended in early 2025—aimed to provide more funding for local organizations, strengthen local systems, and co‐create with local communities. This study uses pre‐2025 open government data to identify continuity and change during USAID’s localization push.
Jeffrey Hallock, Jonathan Fox, Nicholas Chen   +2 more
wiley   +1 more source

Fraud Triangle Risk Factors Affecting Fraud Financial Statements

Relasi : Jurnal Ekonomi, 2022
This study aims to determine the influence of the fraud triangle risk factor on financial statement fraud. In the fraud triangle theory, there are three conditions that are always present in every fraud incident. The three conditions are pressure, opportunity and rationalization. Financial statement fraud in this study is proxied by earnings management.
Joni Hendra, Mutimmah Rustianawati, Aminatul Faidah   +2 more
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

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

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

Technology‐Enabled Cross‐Border Entrepreneurship: The Role of Digital Platforms in SME Expansion Through the Lens of Institutional Theory

Thunderbird International Business Review, EarlyView.
ABSTRACT Small and medium‐sized enterprises (SMEs) face significant institutional barriers when expanding across borders, including regulatory constraints, financial accessibility issues, and market entry challenges. Institutional theory provides a useful framework for understanding how external regulative, normative, and cognitive institutional forces
Sharmin Nahar, Muntasir Alam
wiley   +1 more source