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This study aims to examine the effect of diamond fraud on financial statement fraud: an empirical study in the west kalimantan province, both partially and simultaneously. Fraud can occur in every country with different types and frequencies, because there are still potential risks of corruption in the political system that hasn't changee. In addition, there are indications of suspicious relation between politicians and business people who explain that bribery and corruption are still present in the indonesian political system. Fraud Diamond's research results on the financial statement fraud: empirical study in west kalimantan, shows that partially external presure and opportunity affect the financial statement farud, while rationalization and capability doesn't affect the financial statement fraud. In addition, simultaneously external presure, rationalization, opportunity, and capability affect the financial statement fraud of 86,4%, while the remaining 13,6% is influence by other variables not examine in this study

This book provides comprehensive coverage of the main issues involved in fraud, its definition, costs, the nature of the offenders involved in committing fraud, and the issues involved in fraud investigation. The fulsome coverage encompasses everything from benefit fraud to tax evasion, credit card fraud, and internet fraud, and a wide range of case studies are used to illustrate the topics covered.

Fraud: A Practitioner's Handbook is a practical and essential guide to fraud and the relevant investigatory bodies. This new title in the Criminal Practice Series enhances the reader's practical understanding of fraud; how it is committed, detected, prosecuted and defended.

This study provides information about the likelihood of the natureof fraud companies so that investors and stakeholders can makebetter decisions. The Beneish model and the fraud theory aretwo well-developed ideas for understanding fraud motivationsand detecting earnings manipulation in a corporation. Unlikeprevious studies using the fraud triangle, this study uses the latesttheory (the fraud hexagon) perspective to detect fraud actions.Thus, this study aims to examine the applicability of the fraudhexagon components in combination with the M-score fromthe Beneish model. Seventy-six manufacturing firms listed onIndonesia Stock Exchange from 2015 to 2019 were chosen assamples. The findings confirmed that enterprises with fraud tendto: be more financially stable, be more leveraged, have higherprofitability, have cooperation projects with the government, havemore related-party transactions, have more auditor changes, beless liquid, less changing directors, be less supervised, and lessdisplay CEO.'s picture.JEL Classification: K40, K42

The numerous cases of fraud in science that have been reported in scientific & general publications generate suspicion that the institution of science is not self-policing. According to the functionalists, particularly R. K. Merton, the scientific community regulates itself through observance of the norms of universalism, communism, organized skepticism, & disinterestedness. However, the growing specialization of science, competition for research grants, interpenetration of science, government & business, rewards for original research rather than replications, acceptance of authority, & unquestioning commitment to paradigms & ideologies, present few barriers to its perpetration & many temptations for it. The results of fraud in science are not only loss of truth, but, where science is relevant to technology & policy, loss of economic resources & even of life. AA.

Korruption und Korruptionsbekämpfung in der Europäischen Union.

A financial statement is a result of financial reporting that describes the results of an entity's financial performance for a specified period. Financial statements can also cause managers in an entity to commit financial reporting fraud because they want to describe an excellent financial performance. This study aims to test fraud pentagon theory in detecting fraudulent financial reporting. More specifically, this study attempts to test the financial target, financial stability, external pressure, ineffective monitoring, nature of the industry, change in auditor, change in director, CEOs photo frequency, political connection, and company existence against fraudulence in the companies' financial reporting. These companies are classified in the LQ45 index on the Indonesian Stock Exchange (IDX) during the period 2015-2017. It used 78 annual report data taken by a proportional random sampling based on the number of proportions in each sector of the company. The data were analyzed using multiple regression analysis. The results indicate that financial stability and CEO photo frequency can be used to detect fraudulence in financial reporting. However, financial targets, external pressure, ineffective monitoring, nature of the industry, changes in auditor, changes in director, political connection, and company existence cannot be used to detect fraudulence in financial reporting.

"A professional guide to developing training for fraud risk and detection. This book provides a simple but effective method of developing a fraud risk awareness strategy that focuses on training employees using a six-stage approach to this task that involves understanding the threat, appreciating respective responsibilities, embracing a sound moral compass, recognizing red flags, mastering suitable internal controls, and managing the risk of fraud. Using this step-by-step approach, all senior executives, managers, employees, and associates can develop an important new skill set that will help them understand and deal with the risk of fraud in the workplace"--