Results 171 to 180 of about 2,388,437 (341)

Penerapan Model Beneish (1999) dan Model Altaman (2000) dalam Pendektesian Kecurangan Laporan Keuangan

Jurnal Akuntansi Multiparadigma, 2010
Financial fraud is costly and it can be done by almost everyone within (and outside of) an organization. Prevention through early detection of fraud is an important way to reduce fraud.
Rima Novi Kartikasari, Gugus Irianto
doaj  

Financial Sustainability: The Effect Of Fraud Triangle On Financial Statement Fraud

Dinasti International Journal of Economics, Finance & Accounting
This research aims to determine the influence of Fraud Triangle Theory on financial statement fraud. This research uses a sample of manufacturing companies in the consumer goods sector listed on the Indonesia Stock Exchange using the Purposive Sampling method.
Alni Rahmawati, Andriana Dita Pramesty
openaire   +1 more source

The Effects of the Dark and Light Triad Traits on Entrepreneurs' Coping Strategies and Psychological Well‐Being

Strategic Change, EarlyView.
ABSTRACT Research has often portrayed entrepreneurs in largely positive terms, reflecting their contributions to innovation, employment, and economic growth. At the same time, it is well recognized that entrepreneurial activity can also involve harmful and unethical behaviors, as evidenced by numerous cases of misconduct among business owners and ...
Leonie Baldacchino, Sara Sassetti
wiley   +1 more source

DETECTING AND REPORTING THE FRAUDS AND ERRORS BY THE AUDITOR [PDF]

Responsibility for preventing and detecting fraud rest with management entities.Although the auditor is not and cannot be held responsible for preventing fraud and errors, in yourwork, he can have a positive role in preventing fraud and errors by ...
Alin Constantin Dumitrescu, Ovidiu Constantin Bunget   +1 more
core  

Corporate Psychopaths as Risk Factors: The Role of Managerial Control and Competition for Risk Governance

Strategic Change, EarlyView.
ABSTRACT The increasing prevalence of corporate scandals and dysfunction linked to psychopathic leaders has prompted significant research into the drivers and effects of psychopathy in business. This paper examines corporate psychopathy, focusing on individuals with extreme selfishness, callousness, and manipulative behavior who often achieve ...
Florian Fuchs
wiley   +1 more source

Deteksi Financial Statement Fraud dengan Fraud Diamond

Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis
This research is motivated by concerns about the increasing cases of manipulation of financial statements that have the potential to undermine investor confidence and disrupt the stability of the financial sector. In this case, the Fraud Diamond approach  which includes four elements, namely foresight, opportunity, rationalization, and capability is ...
openaire   +1 more source

Data‐Driven Marketing Processes: A Roadmap for Big Data Analytics Adoption in a Brazilian SaaS SME

Knowledge and Process Management, EarlyView.
ABSTRACT Small and medium‐sized enterprises (SMEs) often face unique challenges in integrating advanced digital technologies due to limited resources and organizational constraints. While much attention has been given to large firms' adoption of big data analytics (BDA) and artificial intelligence (AI), less is known about how SMEs can leverage these ...
Fabricio Venancio, Carlos Roberto De Rolt, Denilton Darold   +2 more
wiley   +1 more source

Do Robots Improve the Work–Live Balance? Evidence From a Shared Services Center

Knowledge and Process Management, EarlyView.
ABSTRACT This article examines the effects of process automation on the work–life balance of management accounting professionals in a shared services center (SSC), with the intervention of perceived usefulness of automation and upskilling. A single entity survey was carried out in a SSC of a player in the electricity sector listed on the Brazilian ...
Ilse Maria Beuren, Valter Luís Barbieri Colombo, Elionor Farah Jreige Weffort   +2 more
wiley   +1 more source

Crisis Preparation, Capacity Building, and Community Resilience: Lessons From Maui

Nonprofit Management and Leadership, EarlyView.
ABSTRACT The 2023 Maui wildfires provide a unique context to explore the impact of nonprofit crisis networks taking a proactive role in community crisis response, leveraging resources, expertise, and networks. The Hawaiʻi Community Foundation (HCF) has been a key player in Maui's local response, providing critical support, mobilizing volunteers, and ...
Lauren Azevedo, Kaila Witkowski, Ratna Dougherty, Christa Remington   +3 more
wiley   +1 more source

Toward a Framework for Understanding Localization in Its Institutional Context: A Systems Perspective for Incorporating Local Values

Public Administration and Development, EarlyView.
ABSTRACT This paper explores how we might integrate local traditional values into a systems approach for analyzing and maximizing localization in the context of foreign aid. The paper situates localization and its operationalization in the older and broader literature on the political economy of foreign aid.
Jennifer M. Brinkerhoff
wiley   +1 more source