Results 81 to 90 of about 266,651 (226)

Theory Application: Why People Commit Fraud [PDF]

International Journal of Management, Accounting and Economics, 2018
Organizational setting plays an important role on the effectiveness of internal control as a mechanism to protect the organization against unwanted behavior by individuals.
Mohammed Azam
doaj  

Fraud triangle and earnings management based on the modified M-score: A study on manufacturing company in Indonesia. [PDF]

Heliyon, 2023
Narsa NPDRH, Afifa LME, Wardhaningrum OA.   +2 more
europepmc   +1 more source

Bibliometric insights into the intellectual dynamics of forensic accounting research

Cogent Business & Management
This study comprehensively evaluates 268 articles on forensic accounting using a meta-literature approach. By integrating quantitative and qualitative analysis, the research identifies prominent authors, publications, and themes.
Rana Mustafa Airout, Sadam Abu Azam, Mohammad Airout   +2 more
doaj   +1 more source

Analysis of the effect of fraud triangle dimensions, selfefficacy, and religiosity on academic fraud in accounting students

The Indonesian Accounting Review, 2018
Academic fraud is a bad habit done by students, particularly the college students. This bad habit includes cheating, opening the answer key during the test, or involving teamwork on individual homework.
Irene Nia Melati, R Wilopo, Indah Hapsari   +2 more
doaj   +1 more source

Dataset of Factors affecting online cheating by accounting students: The relevance of social factors and the fraud triangle model factors. [PDF]

Data Brief, 2022
Shbail MOA, Alshurafat H, Ananzeh H, Al-Msiedeen JM.   +3 more
europepmc   +1 more source

The Fraud Triangle and Tax Evasion

SSRN Electronic Journal, 2019
The “fraud triangle”—a theory of why people commit fraud—is the preeminent framework for analyzing fraud in the accounting literature. It developed out of studies of fraudsters, including inmates convicted of embezzlement. The three components of the fraud triangle are (1) an incentive or pressure (usually financial), (2) opportunity, and (3 ...
openaire   +2 more sources

Government Formation in the European Union: Parliamentary Confirmation Hearings

JCMS: Journal of Common Market Studies, EarlyView.
Abstract The confirmation hearings of Commissioner‐designates in the European Parliament provide a unique opportunity to study the balance of power between the Council, the Commission and the European Parliament, as well as the role of party politics and overlapping loyalties in the European Union's multilevel system of governance.
Daniel Finke
wiley   +1 more source

Analysis of the Risk of Market Competition in the Month of Ramadan in Improving the Economy of Takjil Traders in the Jati Utomo Village, North Binjai

Indonesian Interdisciplinary Journal of Sharia Economics
This study aims to evaluate the effectiveness of internal control and the Diagnostic Control System (DCS) at PT ABC, a multinational personal care company that experienced sales fraud in the form of channel stuffing during the fiscal year (FY) 2024 ...
Evanggelia Anugerah Tri Putri, Evony Silvino Violita   +1 more
doaj   +1 more source

The determinants of accounting fraud tendency

The Indonesian Accounting Review, 2017
This study aims to retest the effect of internal control effectiveness, compensation system suitability, and information asymmetry, adherence to accounting rules, and management morality on accounting fraud tendency.
Predita Arie Ayu Putri, Soni Agus Irwandi   +1 more
doaj   +1 more source

AI Public Value Creation: Data Encoding, Aggregation, and Algorithmic Computation

Public Administration, EarlyView.
ABSTRACT AI systems in public administration challenge the premise that value creation arises from managers' strategic mediation among the vertices of Moore's strategic triangle: Public value, legitimacy, and operational capacity. AI imposes new logics that reshape vertices and their interaction dynamics.
Antonio Cordella, Francesco Gualdi
wiley   +1 more source