Results 51 to 60 of about 160 (123)

What Now? Military Peace Activism in the Wake of the Vietnam War

Peace &Change, EarlyView.
ABSTRACT This article defines military peace activism as peace activism related to military manpower policy and military personnel, including active, reserve, potential, and former servicemembers. It argues that when the US war in Vietnam and the draft that supported it ended, antiwar activists who worked with GIs had to reframe their work, as the ...
Amy J. Rutenberg
wiley   +1 more source

Analysis of Factors Influencing Fraudulent Financial Statements: Pentagon Fraud Perspective and Managerial Ownership [PDF]

SHS Web of Conferences
Financial statement fraud poses a significant threat to the integrity of financial reporting and investor confidence so will become a threat to sustainability and business continuity.
Putra Wahyu Manuhara, Utami Budi Barata Kusuma, Islami Dian   +2 more
doaj   +1 more source

Creating a Masterpiece. The Road to (and Beyond) Woodward and Hoffmann's 1969 Angewandte Chemie Treatise

The Chemical Record, Volume 26, Issue 8, August 2026.
This publication describes how R. B. Woodward and Roald Hoffmann crafted their masterpiece publications. Illustrations include Woodward's first draft of the famous “Violations There are none. Nor can violations be expected of so fundamental a principle of maximum bonding.” Original but discarded text shows the stepwise paths toward the W‐H masterpieces.
Jeffrey I. Seeman
wiley   +1 more source

Fraudulent Financial Statements at Sharia Banks

Accounting Analysis Journal, 2020
This study aims to analyze the determinants of fraudulent financial statements in the perspective of crowe’s fraud pentagon theory at Sharia Commercial Banks in Indonesia.
Neni Uciati, Hasan Mukhibad
doaj   +1 more source

Analysis of Fraud Triangle, Fraud Diamond and Fraud Pentagon Theory to Detecting Corporate Fraud in Indonesia

, 2023
{"references": ["Abdullahi, R., Mansor, N., & Nuhu, M. S. (2015). Fraud triangle theory and fraud diamond theory: Understanding the convergent and divergent for future research. European Journal of Business and Management, 7(28). Retrieved from www.iiste.org", "ACPAI. (2019). Statement on Auditing Standards No. 99.
Christian, N, 1 , Basri, Y. Z, and Arafah, W   +2 more
openaire   +2 more sources

PENGARUH FRAUD PENTAGON TERHADAP TAX AVOIDANCE

Jurnal Ilmiah Raflesia Akuntansi, 2022
This study aims to determine the effect of Pentagon Fraud on Tax Avoidance. The type of research conducted is descriptive quantitative research with secondary data sources in the form of annual reports and the population of the Food and Beverages sub-sector manufacturing companies listed on the IDX for the 2016-2020 period.
Siti Mundiroh, Fitria Eka Ningsih
openaire   +1 more source

Fraud Hexagon Theory in Thai Contexts: Examining Cultural Boundary Conditions of Financial Statement Fraud Determinants, Firm Value, and Sustainable Governance

Business Strategy &Development, Volume 9, Issue 2, June 2026.
ABSTRACT This study examines fraud hexagon theory's cultural boundary conditions in Thai listed companies, identifying which elements operate universally versus requiring reconceptualization for sustainable governance in relationship‐based Asian economies.
Chutima Uaiphon, Phanthip Yangklan
wiley   +1 more source

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

Analysis Factor Triggers Fraud And Corporate Governance On Indications of Fraudulent Financial Reporting Using the Pentagon Fraud Theory Approach

Eksis: Jurnal Riset Ekonomi dan Bisnis, 2019
This study examines the correlation between fraud triggering factors using the Pentagon fraud theory approach and the role of corporate governance on the indication that companies conduct financial statement fraud.
Sri Astuti, Marita Marita, Sucahyo Heriningsih   +2 more
doaj   +1 more source

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