Results 51 to 60 of about 385,520 (299)
FAKTOR-FAKTOR YANG MEMOTIVASI KECURANGAN LAPORAN KEUANGAN
Journal of Management and Business Review, 2020 Financial statements are an important instrument for every company. Financial statements are a window of information on the company's current financial condition.
Martdian Ratna Sari, M. Akhsanur Rofi
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Anatomical Sciences Education, EarlyView.Abstract A lack of minimum legal standards for body donation programs undermines recent strides by anatomy professionals to promote ethical best practices in the United States (US). In particular, the commercialization of the dead by nontransplant tissue banks poses a risk to the public trust in academic body donation programs.
Laura E. Johnson
wiley +1 more source
Jurnal Akuntansi Kontemporer, 2019 This study aim to examine factors that determined the intention towards fraud in financial statements in banking industry. Based on UU Perbankan No. 10 tahun 1998, banking industry are perceived to be safeguarded from fraud occurrences. On the other side,
Lienai Christina, Septian Bayu Septian
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British Journal of Clinical Pharmacology, EarlyView.Abstract Health care is shifting towards a digital‐guided system, integrating digital diagnostics, biomarkers and therapeutics in many care pathways. However, despite rapid technological advancement and preliminary adoption accelerated by the COVID‐19 pandemic, a significant implementation gap persists. This narrative review explores the causes of this
Mees H. P. Stoop +3 more
wiley +1 more source
Artificial Intelligence and Environmental, Social, and Governance: A Hybrid Bibliometric Approach
Business Strategy and the Environment, EarlyView.ABSTRACT This study provides a comprehensive overview of research on artificial intelligence (AI) and Environmental, Social, and Governance (ESG) by creating a knowledge map of the field. Using a systematic–bibliometric approach, we quantitatively analyzed a total of 129 documents, which collectively were cited 4276 times (2017–2024).
Qiang (John) Wu +3 more
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Jurnal Akademi Akuntansi, 2023 Purpose: This study aims to determine the influence of elements from the fraud hexagon theory and characteristics of audit committees on detecting financial statement fraud.
Astri Hardirmaningrum, Abdul Rohman
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Business Strategy and the Environment, EarlyView.ABSTRACT This paper examines the association between environmental, social, and governance (ESG) ratings and firm performance, taking into account the role of firms' strategic investments in research and development (R&D) and advertising. Drawing on resource‐based view and signalling theory perspectives and employing the generalised method of moments ...
Syed Zulfiqar Ali Shah +2 more
wiley +1 more source
FRAUND DIAMOND DALAM MENDETEKSI KECURANGAN LAPORAN KEUANGAN
I-Finance, 2018 Effect of Diamond Fraud in Financial Statement Fraud detection. This study aimed to get empirical evidence regarding the effectiveness of diamond fraud in detecting fraudulent financial statements.
Poppy Indriani
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Climate Change Risks and Customer Concentration: Evidence From US‐Listed Firms
Business Strategy and the Environment, EarlyView.ABSTRACT While prior studies have investigated climate risks in supply chains, customer ESG pressures, and shared climate exposure, this paper is, to the best of our knowledge, the first to provide direct empirical evidence on the relationship between climate change risks and firms' customer concentration.
Thi Thuy Trang Nguyen +2 more
wiley +1 more source
Analysis of Factors Influencing Fraudulent Financial Statements: Pentagon Fraud Perspective and Managerial Ownership [PDF]
SHS Web of ConferencesFinancial statement fraud poses a significant threat to the integrity of financial reporting and investor confidence so will become a threat to sustainability and business continuity.
Putra Wahyu Manuhara +2 more
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