1,676 research outputs found
Examining the fraud diamond theory through ethical culture variables: A study of regional development banks in Indonesia
No full textPrevious literature which examined relationship between fraud risk factors and occupational frauds occurrence is limited to the setting of a single developed country. This study aims to bridge this gap by examining the moderating role of ethical culture in affecting the relationship between fraud risks and occupational fraud using the sample of regional development banks (RDB) in one of the major developing countries, Indonesia. Our study employs Indonesian RDBs due to their economic significance and their exposure to a higher risk of occupational fraud. Primary data was collected using a survey method involving 355 employees from the 15 largest RDBs in Indonesia. The collected data was analyzed using the Partial Least Square-Structural Equation Modelling (PLS-SEM). We find that occupational fraud in RDBs is associated with opportunity and pressure. A strong ethical culture can weaken the positive relationship between these two fraud risks and occupational fraud. The findings of our paper imply that organizations that face a significant risk of fraud, such as RDBs, should invest in strengthening the organizations' ethical culture as it could mitigate two out of four fraud risk factors. This study contributes towards development of the fraud diamond theory by examining the effect of ethical culture in mitigating fraud risk in the banking industry which is growing rapidly in a developing economy. This study focuses on a context that has still only been analyzed by previous research to a limited degree, namely RDBs which are known as the "second sector" of the banking industry in Indonesia
Abstract 1122‐000190: Persistent DWI Signal for 18 Months in Ischemic Stroke Patient with Carotid Web
No full textIntroduction: Diagnostic tools for acute ischemic infarcts include the use of DWI sequence on MRI to identify acute infarcts is especially useful since lesions can become hyperintense on this sequence very rapidly (Albers 1998). Over the next 15 days, DWI hyperintensity slowly decreases back to isointense. In some patients, however, there is persistent DWI hyperintensity past 1 month. There are theories that these persistent areas exhibit delayed onset infarct, prolonged ischemia, or perhaps different repair processes (Rivers, et al 2006). To this day, all DWI signals have been known to resolve within a few months even for persistent hyperintensities (Rivers, et al 2006). Carotid webs are a rare form of fibromuscular dysplasia that protrudes from the intimal tissues of carotid arteries. They are shelf‐like projections that grow into the lumen and disrupt normal blood flow (Zhang, et al 2018). These outgrowths are theorized to lead to ischemic strokes due to flow stasis and subsequent embolization of clots that form (Zhang, et al 2018). There is no consensus on the best management of carotid webs, and secondary prevention of recurrent strokes range from medical management to carotid stenting. Methods: This is a case report, and information for the patient was gathered through review of medical records on the EMR. Results: We present a case of ischemic stroke in the right basal ganglia/corona radiata, who presented with left sided weakness. The patient was found to have prediabetes, HTN, and HLD. However, she had recurrence of her symptoms over the next 18 months (figure 1). Repeat MRIs showed persistent DWI hyperintensity that slowly decreased in size and signal intensity over this period but in the same area as the initial infarct. The rest of the work up was only significant for a carotid web in the right internal carotid artery identified on conventional angiography. Ultimately she was managed with medical therapy including aspirin, statin, and antihypertensives. Conclusions: It is unclear whether the carotid web is associated with persistent DWI for such an extended time frame. There is very little research that explores the pathophysiology of ischemic strokes from carotid webs. In addition, there is even less information about the physiology of an evolving infarct that shows persistent DWI signals for such an extended time frame. Further studies that look into carotid webs may help us understand the best long term management in such patients. Future studies that explore the physiology of ischemic strokes that show such persistent DWI signals may elucidate and perhaps expand upon current management options and possibly identify new areas for intervention
Strike Three Yer Out!? : Examining the Constitutional Limits on the Use of Prior Uncounseled DWI Convictions to Impose Mandatory Prison Sentences on Repeat DWI Offenders
Get PDFThis Comment examines the constitutional implications of using prior uncounseled DWI convictions to incarcerate repeat DWI offenders. The Comment reviews the Supreme Court decisions that established the right to court-appointed counsel for the indigent accused and examines the federal constitutional limitations on the collateral use of prior uncounseled DWI convictions. It also critically evaluates state court decisions involving the collateral use of prior uncounseled DWI convictions. The author concludes that, because an uncounseled conviction is inherently unreliable, it should not be used to mandatorily incarcerate a DWI repeat offender
Anteseden dan konsekuensi keberhasilan implementasi performance-based budgeting pada pemerintah daerah
Get PDFTHE NATURE OF ISLAMIC ACCOUNTING AND CULTURAL INFLUENCE ON PERCEIVED USEFULNESS OF THE ISLAMIC CORPORATE REPORTING:
Get PDFThe objective of this study is to examine the perception of Muslim Accounting Academicians in Java on the suitability of conventional accounting for Muslim users and Islamic organizations, as well as the objectives and characteristics of Islamic accounting. The other objective of this study is also to test the cultural influence on the perceived usefulness of Islamic corporate reporting model suggested by Baydoun and Willet (1994 and 2000). The Hofstede-Gray's framework was utilized to test the hypotheses related with cultural influences on the perceived usefulness of the Islamic corporate reporting. The questionnaires returned were 115 and 103 of this was usable. A non-parametric test of median was conducted using MINITAB 13 to test the hypotheses related with the nature of Islamic accounting. Meanwhile, to test the hypotheses related with cultural influences on the perceived usefulness of the Islamic corporate reporting, this study utilize the multiple regression analysis. The results showed that Muslim accounting academicians in Java believe that Islamic organizations should follow Shari'ah principles and promote social welfare rather than concentrate on profits. There also seems to be a favourable response to the need for Islamic accounting. Most of the participants agree with the accountability objective of Islamic accounting and support the integrative and holistic nature of Islamic accounting information. The results also showed that Power Distance has the best antecedents in explaining Gray's accounting values. However, the result of this study was similar with Sulaiman's (1997 and 1998) studies, could not explain the antecedents of perceived usefulness of Islamic Corporate reporting.
Tujuan penelitian ini adalah menguji persepsi dosen-dosen akuntansi Muslim di Jawa mengenai kesesuaian akuntansi konvensional untuk pengguna Muslim dan organisasi-organisasi Islami serta tujuan dan karakteristik akuntansi Islami. Penelitian ini juga bertujuan untuk menguji pengaruh budaya terhadap kegunaan model pelaporan keuangan Islami yang dipersepsikan seperti yang disarankan oleh Baydoun dan Willet (1994 dan 2000). Kerangka Hofstede-Gray digunakan untuk menguji hipotesis yang berkaitan dengan kegunaan model pelaporan keuangan Islami yang dipersepsikan.Kuesioner yang dikembalikan berjumlah 115 dan 103 di antaranya dapat digunakan. Pengujian non-parametrik median dilakukan dengan MINITAB 13 untuk menguji hipotesis yang berkaitan dengan akuntansi Islami. Sedangkan analisis regresi berganda digunakan untuk menguji hipotesis yang berkaitan dengan pengaruh budaya terhadap kegunaan model pelaporan keuangan Islami yang dipersepsikan. Hasil penelitian menunjukkan bahwa dosen-dosen akuntansi Muslim di Jawa meyakini bahwa organisasi-organisasi Islami seharusnya mengikuti prinsip-prinsip Syariah dan mendukung kesejahteraan sosial, dan tidak hanya berkonsentrasi pada laba saja. Sebagian besar responden menyatakan adanya kebutuhan akuntansi Islami dan juga setuju bahwa akuntabilitas dapat menjadi tujuan akuntansi Islami serta mendukung sifat yang integratif dan holistik dari informasi akuntansi Islami. Hasil penelitian juga menunjukkan bahwa Jarak Kekuasaan (Power Distance) merupakan anteseden terbaik yang dapat menjelaskan nilai-nilai akuntansi Gray. Meskipun demikian, seperti halnya penelitian Sulaiman (1997 dan 1998), hasil penelitian ini juga tidak dapat menjelaskan anteseden dari kegunaan model pelaporan keuangan Islami yang dipersepsikan
INTERAKSI INFORMASI AKUNTANSI DENGAN FAKTOR¬FAKTOR INTERPERSONAL DALAM EVALUASI KINERJA SUBORDINATE
Get PDFThe purpose of this study is to investigate the interaction effects of interpersonal factors and accounting performance information on performance evaluation. Specifically, this study investigates whether similarities in work style between a supervisor and a subordinate influence personal liking and whether there is interaction el fact of personal liking and accounting performance data on causal attributions and subsequently on performance evaluation. The study conducted in experimental setting using 40 professional students. The results of this study provide empirical evidence that, when accounting performance information is negative, interpersonal factors such as personal liking and causal attributions moderate how supervisors use accounting information when they make performance evaluation decisions.
Key words: accounting information, work style, personal liking, causal attributions, performance evaluatio
Financial Statements Quality of Central Government Entities: A Test of Institutional and Agency Theories
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Pelaporan Keuangan Pemerintah Daerah di Internet : Pengujian Teori Institusional dan Keagenan
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