Results 241 to 250 of about 32,591 (311)

How Due Diligence Transforms Private Sustainability Governance: The Case of the Global Organic Textile Standard

Global Policy, EarlyView.
ABSTRACT Growing awareness of social and environmental risks in global supply chains has driven a shift from voluntary corporate responsibility toward mandatory due diligence legislation. These emerging regulatory frameworks require businesses to identify, prevent, and mitigate adverse human rights and environmental impacts, thereby redefining the ...
Axel Marx, Kari Otteburn
wiley   +1 more source

The Scammers' Psychological Warfare: A Call to Arms. [PDF]

Psychol Sci Public Interest
Hanoch Y, Wood S, DeLiema M, Han SD, Lichtenberg PA.   +4 more
europepmc   +1 more source

A better deal for fraud victims:research into victims’ needs and experiences

, 2009
Lewis, Chris, Tapley, Jacki, Button, Mark   +2 more
core  

Reporting Control Deficiencies in Repeat Internal Audit Engagements*

Accounting Perspectives, Volume 24, Issue 1, Page 7-20, March 2025.
ABSTRACT This study examines the reporting of control deficiencies in repeat internal audit engagements. Experienced internal auditors were presented with a hypothetical case in which they were asked about the likelihood of reporting an internal control deficiency discovered last year but which was, “through an oversight,” not reported to company ...
Michael Favere‐Marchesi
wiley   +1 more source

PROTOCOL: Advancing Agent Networks and Merchant Payments for Financial Inclusion in Low- and Middle-Income Countries (LMICs): An Evidence and Gap Map. [PDF]

Campbell Syst Rev
Sarfo Ameyaw D, Oppong SA, Quartey P, Danso-Mensah K, Oppong M, Badu-Ansah NE, Osarfo D, Adam A, Nyan CP, Darkwah HA, Lesta I.   +10 more
europepmc   +1 more source

A Structured Review of Research‐Informed Instructional Strategies to Support CPA Enabling Competencies in Future Accountants*

Accounting Perspectives, Volume 24, Issue 1, Page 189-249, March 2025.
ABSTRACT CPA enabling competencies underpin the human skills and professional values that all future accountants should possess. Nevertheless, to date, the discourse is limited within the scholarship of teaching and learning on how to best inculcate these competencies in future accountants.
Sanobar Siddiqui
wiley   +1 more source

Practical guidance for mitigating fraud in online research: The Configure, Assess, Triage, Corroborate, and Hone (CATCH) framework. [PDF]

Digit Health
Stemmer M, Tauscher J, Buck B, Wedgeworth P, Bear Don't Walk OJ, Cohen T, Ben-Zeev D.   +6 more
europepmc   +1 more source

Cyber Risk Management of API-Enabled Financial Crime in Open Banking Services. [PDF]

Entropy (Basel)
Ojehomon OG, Cichorska J, Michnik J.
europepmc   +1 more source