Results 61 to 70 of about 32,591 (311)
The Degradation of Access‐Based Business Models: Customer Misbehavior and Shared Mobility
Business Strategy and the Environment, EarlyView.ABSTRACT Access‐based services are considered one of the strategies to embed sustainability in business models. Yet, because the evolution of these business models has been overlooked, we do not know whether their promise to create triple value is sustained.
Andres Camacho, Carmen Valor
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
doaj +1 more source
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
doaj +1 more source
FRAUD ON NON-FINANCIAL REPORTING
Journal of Financial StudiesSustainable development refers to that development that satisfies current needs, without jeopardizing the ability of future generations to meet their needs. In this study, we set out to track the types of non-financial reporting fraud and their impact on users.
Ruben Pop, Monica Violeta Achim
openaire +2 more sources
Corporate Decarbonization via Technology and Management
Business Strategy and the Environment, EarlyView.ABSTRACT This study provides a comprehensive overview of key findings on decarbonization, advanced technologies, and management strategies, highlighting emerging themes shaping the field. Advanced technologies enhance carbon reduction through efficiency, real‐time monitoring, and optimizing resource optimization.
Heidy Montero‐Teran +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
doaj +1 more source
Blockchain Technology and the Circular Economy Transition: Associations With Company Performance
Business Strategy and the Environment, EarlyView.ABSTRACT The adoption of circular economy (CE) practices in the private sector has received increasing academic and managerial attention, although the implementation of such practices continues to face significant barriers. Among Industry 4.0 technologies, blockchain has been identified as a potential factor associated with the CE transition.
Josep Llach +3 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
doaj +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT Implementing digital technologies is touted as the next big step for the firms aiming to improve sustainability in their supply chains. These technologies are often credited with the potential to improve transparency and achieve sustainability.
Amna Farrukh, Aqeel Ahmed, Sadaat Yawar
wiley +1 more source
Complex Firms, Controversial Outcomes: Global Evidence on ESG Failures and Remedies
Business Strategy and the Environment, EarlyView.ABSTRACT We examine whether business complexity increases firms' exposure to negative environmental, social, and governance (ESG) outcomes, specifically ESG controversies, using a global panel of firms from 37 countries over the period 2002–2021.
Abongeh A. Tunyi +3 more
wiley +1 more source