{"id":"https://openalex.org/W7218158705","doi":null,"title":"Academic fraud investigation using fraud diamond: Evidence from accounting students","display_name":"Academic fraud investigation using fraud diamond: Evidence from accounting students","publication_year":2025,"publication_date":"2025-09-30","ids":{"openalex":"https://openalex.org/W7218158705"},"language":"en","primary_location":{"id":"pmh:oai:journals.iarn.or.id:article/500","doi":null,"is_oa":true,"landing_page_url":"https://journals.iarn.or.id/index.php/Accounting/article/view/500","pdf_url":"https://journals.iarn.or.id/index.php/Accounting/article/download/500/377","source":{"id":"https://openalex.org/S4393920168","display_name":"Indonesia Accounting Research Journal","issn_l":"2303-2235","issn":["2303-2235","2476-8820","2985-9255"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":"cc-by-nc","license_id":"https://openalex.org/licenses/cc-by-nc","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"2303-2235","raw_type":"info:eu-repo/semantics/article"},"volume":null,"type":"article","is_traditional":true,"indexed_in":[],"open_access":{"is_oa":true,"oa_status":"diamond","oa_url":"https://journals.iarn.or.id/index.php/Accounting/article/download/500/377","any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5055353509","display_name":"Moh Riskiyadi","orcid":"https://orcid.org/0000-0001-8608-5372","observed_orcids":["https://orcid.org/0000-0001-8608-5372"]},"institutions":[{"id":"https://openalex.org/I4405255122","display_name":"Universitas Bahaudin Mudhary Madura","ror":"https://ror.org/02n2b6780","country_code":"ID","type":"education","lineage":["https://openalex.org/I4405255122"]}],"countries":["ID"],"is_corresponding":true,"raw_author_name":"Riskiyadi, Moh.","raw_affiliation_strings":["Universitas Bahaudin Mudhary Madura, Indonesia"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Universitas Bahaudin Mudhary Madura, Indonesia","institution_ids":["https://openalex.org/I4405255122"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":["https://openalex.org/A5055353509"],"corresponding_institution_ids":["https://openalex.org/I4405255122"],"apc_list":null,"apc_paid":null,"fwci":0.0,"has_fulltext":true,"cited_by_count":0,"citation_normalized_percentile":{"value":0.0,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":null,"biblio":{"volume":null,"issue":null,"first_page":null,"last_page":null},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T11492","display_name":"Academic integrity and plagiarism","score":0.9980000257492065,"subfield":{"id":"https://openalex.org/subfields/3304","display_name":"Education"},"field":{"id":"https://openalex.org/fields/33","display_name":"Social Sciences"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T11492","display_name":"Academic integrity and plagiarism","score":0.9980000257492065,"subfield":{"id":"https://openalex.org/subfields/3304","display_name":"Education"},"field":{"id":"https://openalex.org/fields/33","display_name":"Social Sciences"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13720","display_name":"Benford\u2019s Law and Fraud Detection","score":0.0006000000284984708,"subfield":{"id":"https://openalex.org/subfields/2613","display_name":"Statistics and Probability"},"field":{"id":"https://openalex.org/fields/26","display_name":"Mathematics"},"domain":{"id":"https://openalex.org/domains/3","display_name":"Physical Sciences"}},{"id":"https://openalex.org/T11058","display_name":"Ethics in Business and Education","score":0.00039999998989515007,"subfield":{"id":"https://openalex.org/subfields/1407","display_name":"Organizational Behavior and Human Resource Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/academic-fraud","display_name":"academic fraud","score":0.9990000128746033},{"id":"https://openalex.org/keywords/fraud-diamond","display_name":"fraud diamond","score":0.972000002861023},{"id":"https://openalex.org/keywords/accounting-students","display_name":"accounting students","score":0.7960000038146973},{"id":"https://openalex.org/keywords/fraud-pressure","display_name":"fraud pressure","score":0.7929999828338623},{"id":"https://openalex.org/keywords/fraud-opportunity","display_name":"fraud opportunity","score":0.875},{"id":"https://openalex.org/keywords/rationalization","display_name":"rationalization","score":0.8379999995231628},{"id":"https://openalex.org/keywords/fraud-capability","display_name":"fraud capability","score":0.8949999809265137},{"id":"https://openalex.org/keywords/fraud-prevention","display_name":"fraud prevention","score":0.5249999761581421}],"concepts":[{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.692799985408783},{"id":"https://openalex.org/C100363876","wikidata":"https://www.wikidata.org/wiki/Q690661","display_name":"Nonprobability sampling","level":3,"score":0.5885000228881836},{"id":"https://openalex.org/C200288055","wikidata":"https://www.wikidata.org/wiki/Q2621792","display_name":"Element (criminal law)","level":2,"score":0.5299000144004822},{"id":"https://openalex.org/C2779390046","wikidata":"https://www.wikidata.org/wiki/Q4671278","display_name":"Academic integrity","level":2,"score":0.4837999939918518},{"id":"https://openalex.org/C2985140798","wikidata":"https://www.wikidata.org/wiki/Q28813","display_name":"Financial fraud","level":2,"score":0.4142000079154968},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.41350001096725464},{"id":"https://openalex.org/C15744967","wikidata":"https://www.wikidata.org/wiki/Q9418","display_name":"Psychology","level":0,"score":0.3707999885082245},{"id":"https://openalex.org/C39549134","wikidata":"https://www.wikidata.org/wiki/Q133080","display_name":"Public relations","level":1,"score":0.33629998564720154},{"id":"https://openalex.org/C199521495","wikidata":"https://www.wikidata.org/wiki/Q181487","display_name":"Audit","level":2,"score":0.33070001006126404},{"id":"https://openalex.org/C2780073145","wikidata":"https://www.wikidata.org/wiki/Q2663158","display_name":"Forensic accounting","level":3,"score":0.3190000057220459},{"id":"https://openalex.org/C140779682","wikidata":"https://www.wikidata.org/wiki/Q210868","display_name":"Sampling (signal processing)","level":3,"score":0.2989000082015991},{"id":"https://openalex.org/C198531522","wikidata":"https://www.wikidata.org/wiki/Q485146","display_name":"Sample (material)","level":2,"score":0.2980000078678131},{"id":"https://openalex.org/C2777639076","wikidata":"https://www.wikidata.org/wiki/Q4215744","display_name":"Accounting scandals","level":3,"score":0.26190000772476196}],"mesh":[],"locations_count":1,"locations":[{"id":"pmh:oai:journals.iarn.or.id:article/500","doi":null,"is_oa":true,"landing_page_url":"https://journals.iarn.or.id/index.php/Accounting/article/view/500","pdf_url":"https://journals.iarn.or.id/index.php/Accounting/article/download/500/377","source":{"id":"https://openalex.org/S4393920168","display_name":"Indonesia Accounting Research Journal","issn_l":"2303-2235","issn":["2303-2235","2476-8820","2985-9255"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":"cc-by-nc","license_id":"https://openalex.org/licenses/cc-by-nc","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"2303-2235","raw_type":"info:eu-repo/semantics/article"}],"best_oa_location":{"id":"pmh:oai:journals.iarn.or.id:article/500","doi":null,"is_oa":true,"landing_page_url":"https://journals.iarn.or.id/index.php/Accounting/article/view/500","pdf_url":"https://journals.iarn.or.id/index.php/Accounting/article/download/500/377","source":{"id":"https://openalex.org/S4393920168","display_name":"Indonesia Accounting Research Journal","issn_l":"2303-2235","issn":["2303-2235","2476-8820","2985-9255"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":"cc-by-nc","license_id":"https://openalex.org/licenses/cc-by-nc","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"2303-2235","raw_type":"info:eu-repo/semantics/article"},"sustainable_development_goals":[{"score":0.6164000034332275,"id":"https://metadata.un.org/sdg/4","display_name":"Quality education"},{"score":0.5473999977111816,"id":"https://metadata.un.org/sdg/16","display_name":"Peace, justice, and strong institutions"}],"study_designs":[{"id":"https://openalex.org/study-designs/observational-study","display_name":"Observational Study"}],"awards":[],"funders":[],"has_content":{"grobid_xml":true,"pdf":true},"content_urls":{"pdf":"https://content.openalex.org/works/W7218158705.pdf","grobid_xml":"https://content.openalex.org/works/W7218158705.grobid-xml"},"referenced_works_count":28,"referenced_works":["https://openalex.org/W3106838153","https://openalex.org/W3117335007","https://openalex.org/W4214764663","https://openalex.org/W4280603602","https://openalex.org/W4283577127","https://openalex.org/W4285184402","https://openalex.org/W4289531327","https://openalex.org/W4318332922","https://openalex.org/W4321513995","https://openalex.org/W4380369974","https://openalex.org/W4382895437","https://openalex.org/W4385280778","https://openalex.org/W4385787033","https://openalex.org/W4387233955","https://openalex.org/W4389804926","https://openalex.org/W4390989637","https://openalex.org/W4391006080","https://openalex.org/W4391057331","https://openalex.org/W4391236110","https://openalex.org/W4393165151","https://openalex.org/W4395092715","https://openalex.org/W4400890172","https://openalex.org/W4404761290","https://openalex.org/W4406180799","https://openalex.org/W4409272667","https://openalex.org/W4409648531","https://openalex.org/W4409785636","https://openalex.org/W4410057520"],"related_works":["https://openalex.org/W3091377870","https://openalex.org/W2918100400","https://openalex.org/W7092293770","https://openalex.org/W4388661146","https://openalex.org/W1784553937","https://openalex.org/W4385209824","https://openalex.org/W2927439763","https://openalex.org/W4320075604","https://openalex.org/W3158266891","https://openalex.org/W3188179343"],"abstract_inverted_index":{"This":[0,36,96],"study":[1,37,97],"aims":[2],"to":[3,28,100,112],"investigate":[4],"academic":[5,30,79,94,114],"fraud":[6,12,18,31,63,86],"committed":[7],"by":[8,33],"students":[9,50],"using":[10],"the":[11,17,62,85],"diamond.":[13],"The":[14,55],"elements":[15],"of":[16,47,61,84],"diamond,":[19],"comprising":[20],"pressure,":[21,67],"opportunity,":[22,68],"rationalization,":[23,69],"and":[24,70,106],"capability,":[25],"are":[26],"utilized":[27],"examine":[29],"perpetrated":[32],"accounting":[34,49],"students.":[35],"employed":[38],"a":[39,43,74,89],"quantitative":[40],"method":[41],"with":[42],"purposive":[44],"sampling":[45],"technique":[46],"200":[48],"attending":[51],"universities":[52],"in":[53],"Madura.":[54],"results":[56],"show":[57],"that":[58],"each":[59],"element":[60],"diamond":[64,87],"\u2014":[65,72],"namely,":[66],"capability":[71],"has":[73],"significant":[75,90],"positive":[76,91],"influence":[77,92],"on":[78,93],"fraud.":[80,95,115],"Simultaneously,":[81],"all":[82],"aspects":[83],"have":[88],"is":[98],"expected":[99],"provide":[101],"references":[102],"for":[103,108],"further":[104],"research":[105],"suggestions":[107],"university":[109],"academics,":[110],"aiming":[111],"mitigate":[113]},"counts_by_year":[],"updated_date":"2026-11-07T11:25:07.637180","created_date":"2026-10-03T00:00:00"}