Results 71 to 80 of about 131,643 (161)
The Tariff Trap: Why Funding Health Programs Through Tariffs Harms Both Health and Democracy
World Medical &Health Policy, Volume 18, Issue 2, June 2026.ABSTRACT In 2025, the Trump Administration imposed significant tariffs on imports to the US as part of aggressive trade negotiations with other countries. Tariffs have important impacts on health that include increases in the prices that consumers and businesses pay for goods and potential damage to global supply chains.
Holly Jarman, Miranda Yaver
wiley +1 more source
Pengaruh Fraud Pentagon Terhadap Financial Statement Fraud pada Sektor Pertambangan di Indonesia [PDF]
, 2019 Financial statement fraud is a deliberate error in financial statement that can deceive the financial statement user. The purpose of this research is to determine the effect of fraud pentagon toward financial statement fraud using f-score model to mining
Saleh, Ratna Ayu Annisa
core
Pentagon fraud perspective analysis in detecting indications of financial statement fraud
International research journal of management, IT and social sciences, 2021 This study aims to obtain empirical evidence regarding the elements of fraud pentagon theory on indications of financial statement fraud. This research was conducted on banking companies listed on the Indonesia Stock Exchange (IDX) for the 2017-2020 period.
Ni Putu Winda Ayuningtyas +3 more
openaire +2 more sources
A strike for democracy? Migration, the bigot's veto, and the electoral use of force
American Journal of Political Science, Volume 70, Issue 2, Page 491-502, April 2026.Abstract Politicians and philosophers alike have warned that the spread of anti‐migrant bigotry in the Western world requires a tragic trade‐off regarding immigration policy: Although millions of asylum‐seekers might be owed admission to Western democracies, there are many cases where they nonetheless ought to be denied entry, because their admission ...
Shmuel Nili
wiley +1 more source
SEBERAPA JAUH BELANJA PEGAWAI BERPERAN DALAM KORUPSI?
Jurnal Akuntansi MultiparadigmaAbstrak – Seberapa Jauh Belanja Pegawai Berperan dalam Korupsi? Tujuan Utama – Tujuan penelitian ini adalah untuk menguji secara empiris peran belanja pegawai dalam memoderasi faktor teori fraud pentagon pada korupsi di pemerintah daerah.
Isna Putri Rahmawati +1 more
doaj +1 more source
Pengujian Fraud Pentagon Dalam Mendeteksi Kecurangan Laporan Keuangan
AFRE (Accounting and Financial Review), 2021 A good financial report produced by the company is a reflection of the actual condition of the company and there are no errors. However, management performance is sometimes not as good as expected, so that financial statement fraud can occur for the sake
Adhika Raharja Putra +1 more
doaj +1 more source
Business Strategy &Development, Volume 8, Issue 3, September 2025.ABSTRACT This study investigates bidirectional relationships between fraud risk management and environmental stewardship as well as fraud risk management and environmental disclosures through an integrated theoretical framework combining Meta‐model fraud theory with stakeholder, agency, and legitimacy theories.
Israel Akinbode Owolabi +2 more
wiley +1 more source
PENGARUH FRAUD PENTAGON TERHADAP PERILAKU KECURANGAN AKADEMIK [PDF]
, 2021 The purpose of this study was to determine the effect of the fraud pentagon on academic fraud behavior. Collecting data in this study was carried out with a quantitative type of research by distributing questionnaires to 100 (one hundred) students.
Rahayu, Runik Puji, Alfian, Nurull
core +1 more source
Riset Akuntansi dan Keuangan Indonesia, 2018 This study aimed to analyze and obtain empirical evidence about the effect of pentagon fraud elements (pressure, opportunity, rationalization, competence, and arrogance) on detected fraudulent financial reporting.
Erma Setiawati, Ratih Mar Baningrum
doaj +1 more source
Evaluating Sustainability Through Business Processes Indicators: A Case Study
Journal of Software: Evolution and Process, Volume 37, Issue 8, August 2025.This paper presents a case study where a process to measure the sustainability of business processes is validated in the context of a higher education organization, although the proposal can be applied to organizations in any sector of activity. The so‐called Gaia method intents to enhance the Green BPM proposal by providing a systematic way to derive ...
Raimel Sobrino‐Duque +6 more
wiley +1 more source