Results 111 to 120 of about 32,591 (311)

Elaboration of Financial Fraud Ontology

open access: yesAnnals of Computer Science and Information Systems, 2022
Adamu Hussaini   +2 more
openaire   +2 more sources

Hyperledger Fabric for the (digitalized) lifecycle of construction products: Applied review on fastening technology

open access: yesCivil Engineering Design, Volume 7, Issue 1, Page 9-22, March 2025.
Abstract Blockchain technology is a digital decentralized data ledger recording transactions in an encrypted format. Its implementation can potentially hold significant advantages for the built environment, particularly in manufacturing and building product usage aligned with Building Information Modeling (BIM). This paradigm shift toward decentralized
Aileen Pfeil   +2 more
wiley   +1 more source

Understanding fraud: the nature of fraud offences recorded by NSW Police [PDF]

open access: yes, 2015
Property offences have been declining in New South Wales, but one crime which has bucked this trend is fraud. Abstract Aim: 1) To provide an understanding of the nature of fraud incidents recorded by NSW Police.
Wayne Macdonald, Jacqueline Fitzgerald
core  

FRAUD AND WHISTLEBLOWING IN THE MANAGEMENT OF STUDENT FUNDS

open access: yes, 2020
The aim of this study was to find out whether there is the potential for fraud and whistleblowing in the management of student funds as a way to detect fraud in universities.
Hapsari, Aprina Nugrahesthy Sulistya   +1 more
core   +1 more source

Using Financial and Sustainability Ratios to Map Sectors. An Approach With Compositional Data

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT The article aims to visualize in a single graph Spanish fish and meat processing companies with respect to solvency, energy, waste and water intensity and gender employment gap. These financial, environmental, and social indicators are ratios, which require specific statistical analysis methods.
Elena Rondós‐Casas   +3 more
wiley   +1 more source

Booms, Busts, and Fraud [PDF]

open access: yes
We examine firm managers' incentives to commit fraud in a model where firms seek funding from investors and investors can monitor firms at a cost in order to get more precise information about firm prospects.
Paul Povel, Rajdeep Singh, Andrew Winton
core  

The Link Between Financial Auditors and Corporate Social Responsibility: A Review of Empirical Studies and Implications for Future Research

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Based on stakeholder agency theory, this structured literature review included 89 empirical quantitative studies published between 2013 and the present on the complex relationship between financial auditors and corporate social responsibility (CSR) outcomes. We created a research framework based on DeFond and Zhang's (2014) taxonomy and the bi‐
Patrick Velte
wiley   +1 more source

Are Attributes of Corporate Governance Related to the Incidence of Fraudulent Financial Reporting

open access: yes, 2007
This study investigates whether a relationship exists between fraudulent financial reporting and a variety of corporate governance attributes. Numerous high profile accounting scandals perpetuated over recent years have brought prominence to the ...
Bourke, Nicola Margaret
core  

Autonomous Leadership: How Board Independence Shapes Machine Learning Based Corporate Culture in Thailand

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Corporate culture is a critical driver of corporate social responsibility, shaping how firms internalize sustainability, social and environmental concerns, yet its governance antecedents are less understood. Motivated by the need to understand how governance structures affect organizational values and behavior, we explore the relationship ...
Sirimon Treepongkaruna, Stefano Starita
wiley   +1 more source

Fraud Risk Analysis Using Fraud Hexagon Model and Beneish M-Score in the Financial Report of PT Indo Listrik Nusantara Period 2021-2023

open access: yes
The purpose of this study is to analyze and identify the possibility of Fraud in the financial report of PT. Indo Listrik Nusantara. Using a mixed qualitative and quantitative methodology.
Sari, Eko Gumaya, Cahyana
core   +1 more source

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