Results 111 to 120 of about 3,273,203 (243)

False kings and imagined protestants: why schismogenesis does not explain variation in inequality among Indigenous societies of the Pacific Coast Faux rois et protestants imaginaires: pourquoi la schismogenèse n'explique pas les variations des inégalités parmi les sociétés autochtones de la côte pacifique nord‐américaine

Journal of the Royal Anthropological Institute, EarlyView.
Indigenous societies along the temperate Pacific coast of North America embody diverse cultural institutions. This variation is conventionally classified into two distinct cultural areas: the Northwest Coast (NWC) and California (CAL). Discussion of the environmental, material, social, and ideological variation in these societies has a long and ...
Eric Alden Smith, Brian F. Codding
wiley   +1 more source

“Women of the Happy Life”: Prostitution, Public Morality, and Venereal Disease in US‐Occupied Nicaragua, 1912–33

Gender &History, EarlyView.
ABSTRACT During the years of the US occupation (1912–33), Nicaragua's government legally regulated prostitution. Convinced of their objectives to protect society's moral and public health, politicians embarked on a long struggle to apprehend, quarantine, and segregate female prostitutes nationwide.
Eimeel Castillo
wiley   +1 more source

Mendeteksi fraudulent financial reporting dengan analisis fraud triangle [PDF]

, 2017
Laporan keuangan perusahaan adalah media utama yang digunakan oleh manajemen untuk berkomunikasi dengan pihak eksternal. Sangatlah penting manajemen untuk memberikan informasi yang cukup, relevan serta kredibel.
Buhari, Lukius Prabowo
core  

Consideration Without Economic Duress: Reframing the Analysis of Contractual Modifications

The Modern Law Review, EarlyView.
Prevailing approaches to the contractual enforceability of modifications revise or dispense with the requirement of consideration and invoke economic duress to rule out unfair, inequitable, or bad faith modifications. Enforceability turns effectively on the absence of economic duress. But economic duress is a doctrine of avoidance.
Peter Benson
wiley   +1 more source

Producing Fraud at the Welfare‐Migration Nexus: Migrant Families and Children's Social Care

The British Journal of Sociology, EarlyView.
ABSTRACT This article interrogates the production of ‘fraud’ at the interface between welfare and migration regimes. Taking the welfare micropublic of children's social care in the UK as a case study, we focus on encounters between migrant families subject to the ‘no recourse to public funds’ immigration condition and London local authorities.
Eve Dickson, Rachel Rosen
wiley   +1 more source

New fraud diamond theory: Why people commit fraudulent financial statements?

Jurnal Akuntansi dan Auditing Indonesia
This study examines the determinants of fraudulent financial statements in Indonesia’s non-bank financial industry by integrating the New Fraud Diamond Theory with Agency Theory.
Arief Rahman, Jenneka Ika Sarundayang
doaj   +1 more source

Faktor-Faktor Yang Mempengaruhi Fraudulent Financial Reporting

This study aims to empirically prove the influence of financial stability, external pressure, and ineffective monitoring on fraudulent financial reporting. Financial stability was measured using a comparison of total assets.
Wulanda Maya Sari
core  

Monitoring Quality of Mafia‐Connected Accountants

Journal of Accounting Research, EarlyView.
ABSTRACT We investigate the monitoring quality of accountants with ties to the Mafia in their role as auditors for “clean” firms—those with no known ties to organized crime. Using a proprietary government database, we identify Italian firms with alleged ties to the Mafia through their executives, directors, or shareholders.
Pietro A. Bianchi, Jere R. Francis, Antonio Marra, Nicola Pecchiari   +3 more
wiley   +1 more source

Human‐supervised LLM triage of pig butchering complaints: A validation study of multi‐model identifier extraction

Journal of Forensic Sciences, EarlyView.
Abstract Digital forensic investigations increasingly process unstructured cryptocurrency‐fraud complaints at intake while preserving analyst oversight before evidentiary or downstream investigative use. This validation study evaluates whether human‐supervised multi‐model LLM extraction can recover triage‐relevant identifiers from California DFPI pig ...
Sanghyeob Ko, Jumi Kim, Jin Young Jang, Gibum Kim   +3 more
wiley   +1 more source

Validity of the comprehensive assessment of psychopathic personality–self‐report Korean version (CAPP‐SR) in a sample of Korean prison inmates

Journal of Forensic Sciences, EarlyView.
Abstract Given the theoretical and clinical importance of psychopathy, numerous assessment instruments have been developed, including the Comprehensive Assessment of Psychopathic Personality (CAPP). Although the CAPP has received increasing empirical support across cultures, research examining the validity of the Korean self‐report version remains ...
Hyeokjun Kwon, Martin Sellbom, Jonghan Sea   +2 more
wiley   +1 more source