Results 121 to 130 of about 2,388,437 (341)

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

THE METHOD OF BEHAVIOUR DETECTION ON MORAL HAZARD IN FINANCIAL STATEMENT

Manajemen dan Bisnis, 2014
The purpose of this study is to detect fraud or moral hazard on the financial statements that prepared by the company. This research uses financial ratio analysis to detect financial fraud and moral hazard.
Fitri Ismiyanti
doaj   +1 more source

Financial Fraud Detection and Prevention: Automated Approach Based on Deep Learning

Journal of Organizational and End User Computing
Financial fraud has always been a serious challenge in the financial sector. With the continuous development of technology, fraud in the financial market has become increasingly complex and hidden. Therefore, financial fraud detection and prevention have
Zeyi Miao
semanticscholar   +1 more source

Consumer Acceptance of Conversational Bots: Systematic Literature Review and Meta‐Analysis

Journal of Consumer Behaviour, EarlyView.
ABSTRACT As consumers increasingly rely on conversational bots for daily tasks, evidence surrounding motivations for acceptance remains scattered. A systematic literature review (SLR) was conducted on 64 journal articles published between 2008 and 2024, of which 48 provided sufficient quantitative data for inclusion in a meta‐analysis.
Omar H. Fares, Seung Hwan (Mark) Lee
wiley   +1 more source

STUDI FINANCIAL STATEMENT FRAUD PADA PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA

Jurnal Ekonomi dan Bisnis Airlangga, 2017
This study aimed to find out the effect of financial stability, external pressure, financial target, personal financial need, and ineffective monitoring to financial statement fraud.
Arie Winda Yulia
doaj   +1 more source

HOW TO PREVENT FRAUD? [PDF]

Fraud can range from minor employee theft and unproductive behavior tomisappropriation of assets and fraudulent financial reporting. The risk of fraud can be reduced through a combination of prevention and detection measures.
Ionela–Corina Chersan
core  

Pengaruh Fraud Pentagon terhadap Kecurangan Laporan Keuangan pada Perusahaan Infrastruktur Yangterdaftar di Bursa Efek Indonesiatahun 2014 – 2016 [PDF]

, 2017
The purpose of this research is to examine empirically the influence of fraud pentagon on financial statement fraud. Independent variables that are used in this research are financial stability, financial target, external pressure, managerial ownership ...
Damayani, F. (Fitri), Wahyudi, T. (Tertiarto), Yuniartie, E. (Emylia)   +2 more
core  

FRAUD DIAMOND DALAM FINANCIAL STATEMENT FRAUDFRAUD DIAMOND DALAM FINANCIAL STATEMENT FRAUD

BISNIS : Jurnal Bisnis dan Manajemen Islam, 2016
The financial statements will become more qualified in the<br />presentation if the presentation is based on qualitative<br />elements, among others: easy to understand, reliable,<br />comparable (comparable), and relevant. The financial<br />statements are presented to stakeholders, namely:<br />management, employees ...
Faiz Rahman Siddiq, Sofyan Hadinata
openaire   +2 more sources

PORTRAIT OF RISK MANAGEMENT AS AN EFFORT TO PREVENT CORPORATE FINANCIAL FRAUD

Jurnal Akuntansi, Keuangan, Perpajakan dan Tata Kelola Perusahaan
Risk management is a methodological approach in managing uncertainty related to the threat of organizational loss. If risk management is connected to fraud, it will have a positive impact which can provide prevention of fraud.
Faisol Faisol, Septian Eko Haryansyah, Sulaiha Nor Islamy, Zulviar Anas   +3 more
semanticscholar   +1 more source

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

Civil 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, Dimosthenis Kifokeris, Panagiotis Spyridis   +2 more
wiley   +1 more source