Results 61 to 70 of about 767 (189)
Potential Employee Fraud Scape in Islamic Banks: The Fraud Triangle Perspective [PDF]
Global Journal Al-Thaqafah, 2017 Fraud committed by employees has become a serious issue as it impacts the reputation of an organisation as well as ruining employees’ morality. Many of the fraud cases previously reported were from the conventional banks and little attention has ...
Wan Nor Iffah Wan Mohd Fathi +3 more
doaj +1 more source
CAAI Transactions on Intelligence Technology, EarlyView.ABSTRACT As an attestation engagement, auditing is required to provide reasonable assurance for its conclusions. Traditional auditing has limited capacity to handle unstructured data and is usually based on audit sampling techniques, which can lead to the neglect of important audit evidence during the auditing process and result in a higher audit risk,
Xiaojia Wang, Ziqing Luo, Chaoxu Mu
wiley +1 more source
Studies in Business and Economics, 2022 This study empirically investigates the relationship between perceived pressure, perceived opportunity, perceived rationalization, and fraud tendency in people’s trust at the individual level in Malaysia.
Awalluddin Muhammad Aiman +2 more
doaj +1 more source
The Dark Pyramid: Unpacking the Multidimensional Nature of the Dark Side of Leadership
British Journal of Management, EarlyView.Abstract The dark side of leadership has been employed as an umbrella term to cover an array of concepts typically concerned with the dysfunctionality and/or toxicity of individual leaders. As the field of leadership studies moves towards ‘post‐heroic’ perspectives, we apply the same ontological positioning, adopting a ‘post‐villainous’ perspective in ...
Peter Stephenson +2 more
wiley +1 more source
Jurnal Manajemen, 2018 Penelitian ini bertujuan untuk menguji perbedaan antara auditor independen di Kantor Akuntan Publik yang melakukan fraud dan tidak melakukan fraud terkait teori fraud triangle yaitu tekanan (pressure), kesempatan (opportunity), dan rasionalisasi atau ...
Nadya Megakarina +3 more
doaj +1 more source
Global Policy, EarlyView.ABSTRACT Growing awareness of social and environmental risks in global supply chains has driven a shift from voluntary corporate responsibility toward mandatory due diligence legislation. These emerging regulatory frameworks require businesses to identify, prevent, and mitigate adverse human rights and environmental impacts, thereby redefining the ...
Axel Marx, Kari Otteburn
wiley +1 more source
Accounting Perspectives, Volume 24, Issue 1, Page 189-249, March 2025.ABSTRACT CPA enabling competencies underpin the human skills and professional values that all future accountants should possess. Nevertheless, to date, the discourse is limited within the scholarship of teaching and learning on how to best inculcate these competencies in future accountants.
Sanobar Siddiqui
wiley +1 more source
Journal of Economic CriminologyCorporate fraud in technology-driven sectors is increasingly recognized as a systemic phenomenon shaped by structural ecosystem conditions rather than solely by individual misconduct.
Omaya Kuran +2 more
doaj +1 more source
Revista Contabilidade & Finanças, 2017 This article fills a technical-scientific gap that currently exists in the Brazilian literature on corporative fraud, by combining the theoretical framework of agency theory, of criminology, and of the economics of crime.
Michele Rílany Rodrigues Machado +1 more
doaj +1 more source
FRAUD LAPORAN KEUANGAN DALAM PERSPEKTIF FRAUD TRIANGLE
Jurnal Riset Akuntansi dan Keuangan, 2018 This research aims to obtain empirical evidence of the effectiveness of the fraud triangle in detecting fraudulent financial statement. The variables of the fraud triangle are used a proxy external pressure with LEV, financial stability pressure by ACHANGE, nature of industry by RECEIVABLE effective monitoring by BDOUT proxy and change in auditor by ...
Rowland Bismark Fernando Pasaribu +1 more
openaire +1 more source