Results 71 to 80 of about 86,029 (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

open access: yesCorporate 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   +3 more
wiley   +1 more source

Contrôle interne et maîtrise des risques dans le contexte de libéralisation financière : cas des banques marocaines cotées en bourse

open access: yesRevue Marocaine de Recherche en Management et Marketing, 2011
La pertinence du système de contrôle interne et de management des risques bancaires a été remise en question après les scandales financiers internationaux, ayant contribué à mettre en cause quelques uns des soubassements ...
Jihan EL MENZHI
doaj  

Determinants of alignment level with public health risk management under COSO - ERM [PDF]

open access: yesRevista Contabilidade & Finanças
This article aimed to analyze the determinants of alignment level of risk management practices in Brazilian municipal health management, based on the perception of municipal managers, using the Committee of Sponsoring Organizations of the Treadway ...
Carla Janaína Ferreira Nobre Rêgo   +1 more
doaj   +1 more source

INFORMATION AND COMMUNICATION IN BANKS - KEY ELEMENTS OF THE INTERNAL CONTROL SYSTEM – AN EMPIRICAL ANALYSIS BETWEEN ROMANIAN, AMERICAN AND CANADIAN MODELS OF CONTROL [PDF]

open access: yes
The purpose of this paper is to focus on one of the most important aspect of the internal control in banking system – information and communication - trying to identify on which of the two well-known international models of control (COSO or CoCo ...
Bota-Avram Cristina, Palfi Cristina
core  

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

open access: yesJournal 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   +3 more
wiley   +1 more source

La maîtrise des risques, indicateur majeur de performance du contrôle interne

open access: yesRevue Marocaine de Recherche en Management et Marketing, 2011
Depuis quelques années, aussi bien dans les pays développés que dans les pays en voie de développement, la notion de contrôle interne a pénétré tous les domaines de l’activité économique dans les secteurs public et ...
Kaoutar EL MENZHI
doaj  

Modeling Enterprise Risk Management Ecosystems Using Text Analytics

open access: yesFoundations of Management
In recent years, a paradigm shift in risk management has altered in a holistic way, which we call Enterprise Risk Management (ERM). ERM solves the limitations of Traditional Risk Management (TRM).
SAE-LIM Patipan
doaj   +1 more source

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

open access: yesFinancial 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   +3 more
wiley   +1 more source

Coso de empresa: Mercadona

open access: yes, 2023
El objetivo de este trabajo es realizar un análisis tanto interno, como externo de la empresa Mercadona con la finalidad de entender la estrategia que ha llevado a cabo para conseguir la posición actual en la que se encuentra.
Colón Ngadi, Epossi Lea   +1 more
openaire   +1 more source

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