DECODING THE FRAUD TRIANGLE: UNRAVELING THE FACTORS BEHIND EARNINGS MANAGEMENT

In the world of financial security and audit, the concept of fraud is a pervasive concern. This abstract delves into the complex dynamics of fraud as explained by the Fraud Triangle, a model introduced by Donald R. Cressey in 1953. It focuses on the three primary conditions that underpin any fraudulent activity: pressure, opportunity, and rationalization.


The

Authors: Anindya Suryandari , Wayan Sudana
Pages: 25-35
REVOLUTIONIZING SCHOOL SECURITY: RFID-BASED ENHANCEMENTS

In an era marked by an alarming rise in kidnapping, missing children, and road accidents, parental concerns for the safety of their children have heightened. With parents often burdened by demanding work schedules, there is a growing need for schools to assume responsibility for their students' well-being. This paper explores the implementation of an advanced RFID-based system to address

Authors: Dr. Ahmed Ali Al-Mansoori , Dr. Fatima Abdullah Al-Kharusi
Pages: 7-14
DECODING THE MITTELSTAND: GERMANY'S ECONOMIC BACKBONE

Business models vary significantly from one country to another, encompassing diverse investment approaches, risk perceptions, management styles, and attitudes toward innovation. These differences are influenced by various factors, including local vs. global focus, family vs. non-family orientation, and company size. In Germany, a substantial portion of the country's economic success is

Authors: Dr. Juan Franch Lopez , Dr. Maria Pilar Roca Domingo
Pages: 15-24
STRATEGIC INFLUENCE: EMPOWERING MANAGERS TO SECURE STAKEHOLDER SUPPORT

True leadership, as underscored by Bacon (2012), transcends control and dominance, relying instead on the power of influence. Effective managers recognize the indispensable role of influence in achieving organizational and work unit objectives. The adept use of influencing skills is paramount for garnering the commitment and support of stakeholders, fostering collaboration, and optimizing

Authors: Dr. John Robert Anderson , Dr. Susan Elizabeth Walker
Pages: 1-6