Results 11 to 20 of about 8,285 (292)
Forensic accounting and fraudulent practices in the Nigerian public sector
AFRREV IJAH: An International Journal of Arts and Humanities, 2017 The broad objective of this study was to examine forensic accounting and fraudulent practices in the Nigerian public sector. The specific objective was to find out if there exists a significant relationship between forensic accounting and fraudulent practices in Nigerian public sector. The study employed the survey descriptive research design.
Akani, Fyneface N. +1 more
openaire +4 more sources
The analysis of the factor that causes fraudulent financial reporting with fraud diamond
Jurnal Akuntansi dan Auditing Indonesia, 2019 The purpose of this study is to obtain empirical evidence of the influence of the elements of fraud diamond namely: pressure, opportunity, rationalization, and capability on fraudulent financial reporting.
Ni Komang Astri Yulistyawati +2 more
doaj +3 more sources
Fraud and Fraudulent Practices in Nigeria Banking Industry
African Research Review, 2010 The paper reviews the various forms of fraudulent practice their impact and inducement for various reforms in banking industry. It also mentions various legislations targeted at reducing fraud and introducing some forms of control and reporting systems.
SA Owolabi, Owolabi, SA
openaire +4 more sources
Fraudulent Reporting Practices: The Inside Story of India's Enron [PDF]
, 2016 Fraudulent reporting practices can have significant consequences for organizations and all stakeholders, as well as, for public confidence in the capital and security markets. In fact, comprehensive, accurate and reliable financial reporting is the bedrock upon which our markets are based.
Bhasin, Madan Lal
openaire +3 more sources
Perception of student and alumni of accounting department toward fraudulent practices
The Indonesian Accounting Review, 2013 Fraudulent practices are increasingly prevalent in our community, including amongstudents. These practices happen because of the pressure from their surrounding environment.When these practices are done by students without any adequate sanction,these may be perceived by them as normal and will eventually being a habit. The purposeof this research is to
Astari Ayuningtyas, Ajeng
openaire +4 more sources
Due Process Mechanism and Fraudulent Practices in Nigerian Public Sector
Acta Universitatis Danubius: Administratio, 2015 This study empirically examined whether due process mechanism serve as an antidote for fraudulent practices in the Nigerian public sector. Using 875 subjects in the public sector, the Pearson Product-Moment Correlation statistical tool was employed in order to establish whether due process mechanism is an antidote for fraudulent practices and also to ...
Emmanuel ATAGBORO
openaire +2 more sources
Fighting fraudulent and deceptive practices in the agri-food chain [PDF]
, 2023 This Technical Report presents challenges, opportunities and good practice examples in relation to the implementation of Article 9(2) of Regulation (EU) 2017/625.
WINKLER Bernd +8 more
core +1 more source
Psychological shadows: The Dark Tetrad and fraudulent shopping practices
Personality and Individual DifferencesAaron Cohen
exaly +2 more sources
TIJAB (The International Journal of Applied Business), 2021 Fraud is an ever-growing problem for financial institutions in Nigeria, with criminals using a wide variety of methods. Unfortunately, employees were fingered in most of these fraudulent activities.
Ajibola Abdulrahamon Ishola +2 more
doaj +1 more source
Fraud Hexagon: Detection of Fraud of Financial Report in State-owned Enterprises in Indonesia
Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara, 2023 This study aims to identify the potential for fraudulent financial reporting using the Fraud Hexagon approach with pressure, capability, collusion, opportunity, rationalization, and ego indicators.
Sudrajat Sudrajat +2 more
doaj +1 more source