A scientometric analysis of the structure and trends in corporate fraud research: a 66-year review

GMY Owusu, TAA Koomson… - Journal of Financial Crime, 2024 - emerald.com
Purpose This paper aims to review corporate fraud, as a concept, and the emerging
research trends in corporate fraud research from 1957 to 2022 using bibliometric analysis …

Hexagon Fraud in Fraudulent Financial Statements: the Moderating Role of Audit Committee

DS Nugroho, V Diyanty - Jurnal Akuntansi Dan Keuangan …, 2022 - scholarhub.ui.ac.id
This paper aims to examine the effect of the fraud hexagon on fraudulent financial
statements (FFS), and the audit committee (AC)'s role in moderating this relation. The …

Diamond Fraud Determinants: An Implementation of Indonesia's Wisdom Value

R Amyulianthy, T Astuti, A Wahyudi… - … Business Review: Int …, 2023 - dialnet.unirioja.es
Purpose: This study aims to determine the impact of (diamond fraud) pressure, opportunity,
rationalization, and capability on undergraduate students' academic fraud behavior, with …

Can spiritual power reduce online cheating behavior among university students? The fraud triangle theory perspective

Z Sholikhah, WR Adawiyah, BA Pramuka… - Journal of International …, 2024 - emerald.com
Purpose Although the academic literature provides extensive insight into the motivations for
the unethical use of information technology in online classes, little is known about how …

Socially relevant factors of organizational mortality of enterprises: context of corporate sustainability in European countries

T Dotsenko, M Dvořák, S Lyeonov… - Economics & …, 2023 - search.proquest.com
The business-demographic problem of organizational mortality of enterprises is considered
an essential area of social welfare in a society. It affects the lives and activities of many …

Map** future research employee fraud with bibliometric analysis

F Wahyulistyo, N Cahyonowati - Jurnal ASET (Akuntansi Riset), 2022 - ejournal.upi.edu
This study aims to present and explain employee fraud by reviewing bibliometric analysis
gathered from the Scopus database from 2011 until 2020. The analysis method uses the …

Probing the predictors of fraud using the fraud diamond theory: An empirical evidence from local governments in Ghana

VE Arkorful, BK Lugu, VA Arkorful… - Forum for Development …, 2022 - Taylor & Francis
Fraud remains a challenge for corporate and local governments in Ghana. Therefore, this
study probes behavior predictors using the fraud diamond theory. The study used …

Systematic Literature Review: Penyebab Kecurangan

MS Febriandani, DC Utomo - Diponegoro Journal of …, 2022 - ejournal3.undip.ac.id
This study aims to identify patterns from previous study that have been published and
considered to have the highest impact and references that are considered the most …

[PDF][PDF] Effectiveness of internal controls mechanisms in preventing and detecting fraud

JEK Ziorklui, FO Ampofo, N Nyonyoh… - Finance & Accounting …, 2024 - researchgate.net
` Effectiveness of internal controls mechanisms in preventing and detecting fraud Page 1
Finance & Accounting Research Journal, Volume 6, Issue 7, July 2024 Ziorklui, Ampofo …

Tax Fraud Intentions with an Integrative Model Approach

Y Mangoting, CA Pangestu, FM Tjan, JG Evangelina - 2021 - repository.petra.ac.id
This study tests whether attitude, social influences, and rationalization act as the factors that
influence the intention to commit tax fraud. Furthermore, this study also evaluates the …