Results 91 to 100 of about 131,643 (161)
Deep fakes and the Artificial Intelligence Act—An important signal or a missed opportunity?
Policy &Internet, Volume 16, Issue 4, Page 783-800, December 2024.Abstract The Artificial Intelligence Act (AI Act) adopted by the European Union might serve as a global regulatory reference point. Heated negotiations over the AI Act have shown that reconciling the interests of numerous stakeholders is not an easy task.
Mateusz Łabuz
wiley +1 more source
PENGARUH FRAUD PENTAGON TERHADAP KECURANGAN PELAPORAN KEUANGAN PADA BANK UMUM SYARIAH DI INDONESIA PERIODE 2016-2019 [PDF]
, 2022 This study aims to obtain empirical evidence related to the Effect of Pentagon Fraud on Financial Reporting Fraud. Crowe Horwath proposed the Pentagon Fraud in 2011, and there are five components that are the cause of every fraud incident.
Fitriani, Wira Mai
core
Politics &Policy, Volume 52, Issue 4, Page 874-891, August 2024.Abstract The rise of generative artificial intelligence (AI) has ignited a debate about its effects on the mis‐ and disinformation landscape. The doomsday scenarios of epistemic and information apocalypse presented for many years are recently being questioned, and the previous fears are called “overblown.” These phenomena are analyzed mostly through ...
Mateusz Łabuz, Christopher Nehring
wiley +1 more source
PENGARUH FINANCIAL STABILITY, CHANGE IN AUDITORS, DCHANGE, CEO’s PICT PADA FRAUD DALAM PERSPEKTIF FRAUD PENTAGON [PDF]
, 2020 This research aims to obtain empirical evidence about effectiveness of the fraud pentagon are pressure, opportunity, rationalization, competence and arrogance in detecting financial statement fraud.
Alfian, Nurul
core +1 more source
Cybersecurity carrots and sticks
American Business Law Journal, Volume 61, Issue 1, Page 5-29, Spring 2024.Abstract In an unsustainable trend, each year is touted as the worst on record for data and system breaches. 2020's dubious top distinction was exceeded across numerous metrics in 2021, and 2022's numbers set another unwanted record. The growing epidemic of ransomware, data breaches, and cyber‐enabled attacks pushes policymakers and business leaders to
Janine Hiller +2 more
wiley +1 more source
, 2022 AbstrakPenelitian ini bertujuan untuk mengetahui pengaruh risk based internal audi dan perspektif fraud pentagon terhadap pendeteksian kecurangan laporan keuangan pada PT. Pegadaian Kanwil VI Makassar. Populasi dalam penelitian ini adalah seluruh auditor
Junaid, Asriani +2 more
core +1 more source
The Impact of Pentagon's Fraud Elements on Predicting Financial Report Fraud
Jurnal Akuntansi Bisnis Pelita BangsaThe present study aims to investigate the impact of fraudulent components within the Pentagon on its ability to predict the occurrence of financial report fraud. This research employs several independent variables, including financial targets, external pressure, liquidity, nature of the industry, audit opinion, proportion of independent commissioners ...
Dzikrie Yansyahid +1 more
openaire +1 more source
What Determinants of Academic Fraud Behavior? From Fraud Triangle to Fraud Pentagon Perspective
KnE Social Sciences, 2018 .
Muhsin ., Kardoyo ., A Nurkhin
openaire +2 more sources
Religiosity as the moderating effect of diamond fraud and personal ethics on fraud tendencies
Journal of Islamic Accounting and Finance Research, 2020 Purpose - This study aims to determine the effect of each dimension of diamond fraud (pressure, opportunity, rationalization, capability) and personal ethics on the fraud tendency (assets misappropriation) and understanding of religiosity as moderating ...
Rikyan Ulil Istifadah +1 more
doaj +1 more source
PENGARUH PENTAGON FRAUD TERHADAP INDIKASI FINANCIAL STATEMENT FRAUD [PDF]
, 2018 JULIE ANGELINA. The Influence of Pentagon Fraud On Indications Of Financial Statement Fraud. Faculty of Economics, State Jakarta University. 2018.
ANGELINA, JULIE
core