Results 41 to 50 of about 125,483 (197)

Fraudulent financial reporting through the lens of the fraud pentagon theory

open access: yesJurnal Akuntansi Aktual, 2021
Fraud causes trillions of rupiah in losses in the business world. With the fraud pentagon lens, this study aims to examine whether pressure, opportunity, rationalization, capability and arrogance affect fraudulent financial reporting.
Wiwit Rica Anggraini   +1 more
doaj   +1 more source

1081. Parthenium integrifolium L.: Compositae

open access: yesCurtis's Botanical Magazine, Volume 40, Issue 4, Page 475-486, December 2023., 2023
Summary The North American Prairie plant, Parthenium integrifolium L. (Compositae: Heliantheae: Ambrosiinae) is described and illustrated. Related genera in the subtribe are commented on, as well as the better‐known species, P. argentatum A.
Nicholas Hind, Christabel King
wiley   +1 more source

Power and the Aerial Sublime in Victor Pelevin

open access: yesThe Russian Review, Volume 82, Issue 4, Page 582-598, October 2023., 2023
Abstract This essay distinguishes flight as a salient trope throughout multiple Pelevin texts: Omon Ra (1992), Chapaev and the Void (1996), Generation P (1999), Empire V (2006), and Love for Three Zuckerbrins (2014). It examines flight through the aesthetics of the sublime—classical, (post)‐Soviet, and postmodern.
Sofya Khagi
wiley   +1 more source

Who Controls the Code, Controls the System: Algorithmically Amplified Bullshit, Social Inequality, and the Ubiquitous Surveillance of Everyday Life

open access: yesSociological Forum, Volume 38, Issue S1, Page 1082-1105, September 2023., 2023
In an era of digital surveillance, data profiteering companies have created a surveillance‐based economy that uses algorithms to target messages and content that increase social divisions and inequality. This economic model poses an existential threat to democracy and social stability not only because of the amplification but because these algorithms ...
Jessica Dawson
wiley   +1 more source

Analysis of Pentagon Fraud Model To detect Financial Statement Fraud (Study on the Industrial ClassificationFinance on the Indonesia Stock Exchange)

open access: yesMajalah Ilmiah Bijak, 2021
Fraudulent Practices A is a problem that must be detected at the Earliest time, as an Effort to Protect Company'S assets and maintain the trust of stakeholders.
Shinta Gem Sari, Alif Akbar Subkhi
doaj   +1 more source

President Trump and the Shallow State: Disloyalty at the Highest Levels

open access: yesPresidential Studies Quarterly, Volume 52, Issue 3, Page 573-595, September 2022., 2022
President Donald Trump often complained about the “deep state” of career civil servants who, he asserted, were determined to undermine his presidency. But it was his own presidential appointees who most visibly resisted his directives. Political appointees are expected to be the most loyal advocates of a president's policy agenda, riding herd on the ...
James P. Pfiffner
wiley   +1 more source

[Retracted] False Financial Statement Identification Based on Fuzzy C‐Means Algorithm

open access: yesComplexity, Volume 2021, Issue 1, 2021., 2021
Financial accountants falsify financial statements by means of financial techniques such as financial practices and financial standards, and when compared with conventional financial data, it is found that the falsified financial data often lack correlation or even contradict each other in terms of financial data indicators. At the same time, there are
Jixiao Li, Zhihan Lv
wiley   +1 more source

Pengaruh Fraud Pentagon terhadap Financial Statement Fraud [PDF]

open access: yes, 2023
This study aims to determine the effect of pentagon fraud on financial statement fraud, empirical studies on LQ-45 companies listed on the Indonesia Stock Exchange (IDX) for the period 2017-2021.
Dara, Nursimah   +2 more
core   +1 more source

AnalisisPengaruh FraudPentagonUntukMendeteksi Manipulasi Laporan Keuangan

open access: yesJurnal Akuntansi dan Perpajakan, 2020
This research is to find out the influence of fraud pentagon for detection fraudulent financial reporting. Fraud Pentagon as independent variable which has five elements, namely: (1) Pressure, which proxied by financial stability, external pressure, and ...
Garin Puspitasari, Hastuti Woro Hastuti
doaj   +1 more source

APAKAH TEORI FRAUD PENTAGON RELEVAN DALAM MENDETEKSI PENGGELAPAN PAJAK?

open access: yesJurnal Akuntansi Multiparadigma, 2021
Abstrak – Apakah Teori Fraud Pentagon Relevan dalam Mendeteksi Penggelapan Pajak? Tujuan Utama – Penelitian ini memiliki tujuan menguji adanya dampak efek variabel berdasarkan teori fraud pentagon sebagai deteksi indikasi penggelapan pajak.
Ayu Fury Puspita   +2 more
doaj   +1 more source

Home - About - Disclaimer - Privacy