Results 61 to 70 of about 8,207 (227)

Corporate Sustainability Performance and Fraud Risk Management in Nigeria's Extractive Sector: The Moderating Role of Ownership Structure in an Evolving Environmental Policy Landscape

Corporate Social Responsibility and Environmental Management, Volume 33, Issue 2, Page 2906-2927, March 2026.
ABSTRACT Using the environmental quality cost management model, this study examines how fraud risk management (FRM) influences corporate sustainability performance (CSP) and how ownership structures moderate it. The study uses artificial neural networks (ANN) and logistic regression models to test two hypotheses. H1 demonstrates that the prevention and
Israel Akinbode Owolabi, Michael Odei Erdiaw‐Kwasie, Emmanuel Tenakwah, Matthew Abunyewah   +3 more
wiley   +1 more source

Contribuição dos componentes do modelo COSO no controle interno da administração pública: Um estudo nos municípios do estado de Santa Catarina

Revista Contemporânea de Contabilidade, 2022
Este artigo teve como objetivo analisar a contribuição dos componentes do modelo COSO no controle interno da administração pública nos municípios do estado de Santa Catarina. A pesquisa é classificada como quantitativa, descritiva e de levantamento.
João Luiz Gattringer, Sidnei Vieira Marinho, Zilton Bartolomeu Martins   +2 more
doaj   +1 more source

CONTROL INTERNO COSO ERM APLICADO AL TALENTO HUMANO DEL SECTOR PÚBLICO EN ECUADOR

, 2021
Business risk management has been gaining importance within public institutions, in a more demanding environment. The objective of this research was to determine the level of trust and risk of the human talent area of the Decentralized Autonomous ...
César Geovanny Ortiz Mosquera
semanticscholar   +1 more source

Fault Kinematics of the 2019–2026 Puerto Rico Earthquake Sequence: Conjugate Faulting Within a Zone of Oblique Subduction

Journal of Geophysical Research: Solid Earth, Volume 131, Issue 3, March 2026.
Abstract The 2019–2026 southwestern Puerto Rico earthquake sequence has the characteristics of an earthquake swarm with over 9,000 events of Mw 2.5 or greater over an area of 1,500 km2, and the largest event is an Mw 6.4 on 7 January 2020. Previous studies have proposed two structural interpretations: (a) an E‐striking, N‐dipping normal fault hosting ...
Lei Sun, Xiaohua Xu, Paul Mann, Jean‐Claude Hippolyte   +3 more
wiley   +1 more source

PENERAPAN MODEL COSO UNTUK PENINGKATAN FUNGSI PENGENDALIAN INTERNAL: STUDI PADA AGENCY ADMINISTRAÇÃO DE AEROPORTO E NAVEGAÇÃO AÉREA DE TIMOR-LESTE

Jurnal Ekonomi dan Bisnis Airlangga, 2020
Implementation of internal controls is a basic principle for internal/external auditing. Internal control becomes a basic framework to operate effectiveness and efficiency of organization activities.
Verissimo Nai Sia
doaj   +1 more source

Understanding Public Sector Risk Management in Contexts of Hybridity: A Structured Literature Review

Financial Accountability &Management, Volume 42, Issue 1, Page 119-140, February 2026.
ABSTRACT As risk management (RM) becomes more prevalent and public sector reforms increasingly blur the lines between the public and private spheres, understanding RM in these potentially hybridized settings becomes ever more critical. Building on the four dimensions of hybridity proposed by Denis et al.—namely, governance structures, agency and ...
Sarah Russo, Pasquale Ruggiero, Riccardo Mussari, Enrico Bracci   +3 more
wiley   +1 more source

Risk Factor Extraction in Financial Disclosures via a Knowledge Graph–Enhanced Language Model

International Journal of Intelligent Systems, Volume 2026, Issue 1, 2026.
Risk disclosures play a crucial role in the investment decision‐making processes for investors. However, extracting relevant variables from unstructured financial text poses a nontrivial challenge. In this paper, we propose RiskBERT, a large language model (LLM) trained on financial texts and risk knowledge graphs, specifically designed for risk ...
Yangcheng Liu, Dong Liu, Dapeng Zhang, Gang Kou, Richard Murray   +4 more
wiley   +1 more source

Influences of Internal Control Risk Influence When Planning an Audit: An Empirical Study of the Coso Conceptual Framework

Revista de Contabilidad: Spanish Accounting Review, 2007
This paper studies whether the audit profession understands and follows the internal control framework developed in the COSO Report about the assessment of control risks. That is to say, the extent to which auditors assess control risks and transmit such
Pedro Carmona Ibáñez
doaj  

Vadose Zone Water and Groundwater Contributions to Evapotranspiration in a Phreatophyte‐Dominated Desert Ecosystem

Ecohydrology, Volume 18, Issue 8, December 2025.
ABSTRACT In desert basins where phreatophyte species are common, the contribution of groundwater evapotranspiration (ETg) and vadose zone ET (ETsoil) to total ET remains an important uncertainty. Here, ETg and ETsoil, and proportional contributions of each to total ET, were estimated for a phreatophyte (shrub)‐dominated desert ecosystem in California ...
Michael J. Aspinwall, George Paul, Jingnuo Dong, Macall Teague, Yohannes T. Yimam, James H. Richards, Brian M. Schmid   +6 more
wiley   +1 more source

The Governance and Culture in Islamic Banking Enterprise Risk Management: A Systematic Literature Review

Aktiva
Purpose: Exploring the governance and culture of enterprise risk management within Islamic banking.  Method: Employs a qualitative approach, utilising a literature review that draws on databases including Scopus, Google Scholar, and ScienceDirect with ...
Iwan Agustiawan Fuad, Mohammadtahir Cheumar, Sigit Pramono, Ssonko Muhammedi   +3 more
doaj   +1 more source