Results 91 to 100 of about 32,591 (311)

ESG Controversies in Global Firms: A Black Mark?

Business Strategy and the Environment, EarlyView.
ABSTRACT Despite increasing attention paid by companies to sustainability, there is still evidence of environmental, social and governance (commonly referred to as ESG) scandals. As research on this topic is scant, this paper aims to analyse the impact of ESG controversies on firms' sustainability practices, that is, ESG policies, as well as ...
Beatrice Bais, Guido Orzes, Marco Sartor
wiley   +1 more source

CoDetect: Financial Fraud Detection With Anomaly Feature Detection

IEEE Access, 2018
Financial fraud, such as money laundering, is known to be a serious process of crime that makes illegitimately obtained funds go to terrorism or other criminal activity.
Dongxu Huang, Dejun Mu, Libin Yang, Xiaoyan Cai   +3 more
doaj   +1 more source

CORRELATION OF FINANCIAL STATEMENT COMPONENTS IN DETECTING FINANCIAL FRAUD [PDF]

, 2016
The purpose of this study is to determine the absence of correlation offinancial statement components as red flags in detecting financial statement fraud. The sampling in this study is done using purposive sampling technique.
Handayani Handayani, Tarjo Tarjo, Tarjo, Tarjo, Handayani, Handayani, Rimawati, Yuni, Yuni Rimawati   +5 more
core   +1 more source

Digital Technology's Role in Circular Waste Management: A Systematic Review

Business Strategy and the Environment, EarlyView.
ABSTRACT Combining circular economy ideas with digital tools offers a game‐changing way to tackle global sustainability problems. This paper focuses on how digital changes and circular economy models link up. A review has been conducted for 112 articles from 2021 to September 2025, using PRISMA‐2020 methodology. This study covered new tech like AI, IoT,
Reza Eslamipoor
wiley   +1 more source

Actions to detect fraud in financial statements

Buhalterinės Apskaitos Teorija ir Praktika, 2014
The information provided in financial statements should be neutral and reliable thus enabling the users of the financial statements to make financially legitimate decisions regarding the perspectives of the company’s development.
Rasa Kanapickienė, Živilė Grundienė
doaj   +1 more source

FRAUD AND ERROR. AUDITORS' RESPONSIBILITY LEVELS [PDF]

Are auditors responsible for detecting fraud in the companies they inspect? Most ofthe public thinks they are. Auditors often demur. The auditors' duties for the prevention, detectionand reporting of fraud, other illegal acts and errors is one of the ...
Maria Moraru, Nicoleta Farcane, Dan Stirbu, Rodica Blidisel, Adina Popa   +4 more
core  

Corporate Governance as a Detector of Financial Statement Fraud: Systematic Literature Review

Financial reporting fraud occurs when someone misunderstands the financial condition of a company deliberately or not. One of the causes of financial statement fraud is poor governance.
Devi, Putu Vidya Shania
core   +1 more source

Toward a Greener Future: How and When Blockchain and Digitization Drive Green Finance

Business Strategy and the Environment, EarlyView.
ABSTRACT The COVID‐19 pandemic has significantly affected small‐ and medium‐sized enterprises (SMEs) and poses challenges in acquiring financing. Growing green investments require transformative infrastructure and innovative green financing solutions. Blockchain technology is ideal for delivering green environmental information because it provides real‐
Sikandar Rahman, Bailing Liu, Murad Ali, Sheikh Adeel, Dana Bakry, Saleh Bajaba, Mohammad Asif Salam, Hengky Latan   +7 more
wiley   +1 more source

Financial distress and fraud hexagon theory components on financial statement fraud

International journal of business, economics and management
This study aims to examine the effect of financial distress and the components of the Fraud Hexagon Theory on financial statement fraud among insurance companies listed on the Indonesia Stock Exchange (IDX) during the 2019–2023 period. From the total population, 12 companies met the sampling criteria, resulting in 60 firm-year observations over the ...
I.G.A. Kade Amanda Githayoni, Ni Ketut Rasmini, I Ketut Sujana, I Nyoman Wijana Asmara Putra, Gerianta Wirawan Yasa, Ni Made Adi Erawati   +5 more
openaire   +1 more source

Financial statement fraud: motives, methods, cases and detection

, 2008
Financial reporting frauds and earnings manipulation have attracted high profile attention recently. There have been several cases by businesses of what appears to be financial statement fraud, which have been undetected by the auditors. In this project,
Nguyen, Khanh
core