Results 111 to 120 of about 5,316,116 (244)

Symbolic Versus Substantive ESG Practices: A Systematic Review and Integrative Framework

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT ESG reporting is widespread, but symbolic commitments do not always reflect substantive practices. This study conducts a systematic literature review of 62 empirical articles published between 2021 and 2025 to synthesize the main determinants and consequences of this disclosure–performance misalignment in ESG reporting (commonly referred to as
Cristina Alexandrina Ştefănescu, Andra Larisa Suciu   +1 more
wiley   +1 more source

FRAUD DETECTION IN FINANCIAL TRANSACTONS

INTERANTIONAL JOURNAL OF SCIENTIFIC RESEARCH IN ENGINEERING AND MANAGEMENT
Financial fraud, considered as deceptive tactics for gaining financial benefits, has recently become a widespread menace in companies and organizations. Conventional techniques such as manual verifications and inspections are imprecise, costly, and time consuming for identifying such fraudulent activities. With the advent of artificial intelligence,
openaire   +1 more source

THE FIGHT AGAINST FRAUD AND TAX EVASION IN THE EUROPEAN UNION. THE PROTECTION OF COMMUNITY FINANCIAL INTERESTS IN ROMANIA [PDF]

The European Union budget is financed by taxes paid by European taxpayers andserves for the development of projects of common interest. The European Community and itsMember States attach great importance to its protection, both in terms of proper ...
Antoniu Predescu, Stela Aurelia Toader, Iuliana Predescu, Mihai Aristotel Ungureanu   +3 more
core  

Engineering CEOs, Sustainability Performance, and Greenwashing: Evidence From Australian Listed Firms

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study examines how engineering trained chief executive officers (CEOs) determine firms' sustainability performance and greenwashing behavior in Australian listed firms from 2016 to 2024. Drawing on Upper Echelons theory and Imprint theory, we argue that engineering cognition influences environmental strategy by providing conservative ...
Sulochana Dissanayake, R. M. N. C. Swarnapali   +1 more
wiley   +1 more source

Mapping Corporate Environment, Social, and Governance Discourses: Analysis of Korean Companies' Sustainability Reports (2014–2024)

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Corporations increasingly use Environmental, Social, and Governance (ESG) reports to articulate their commitments, priorities, and performance in sustainability governance. This study examines how Korean firms have configured and reconfigured their sustainability discourses across industries and time using 634 sustainability reports (2014–2024)
Taedong Lee, Sinjae Kang, Dian Wahyu Utami, Bohae Na   +3 more
wiley   +1 more source

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  

The Fraud in the Health Systems - A Financial of Ethic Problem? [PDF]

No matter if it is committed by the patients, medical stuff, medicinal companies or a third party, the sanitary fraud seems to be simultaneously a financial problem – because every year hundred of thousands of Euros are lost from the national budgets ...
Corina Graziella DUMITRU, Viorel BATCA, Stefan RAILEANU   +2 more
core  

A Framework for Impression Management in Extra‐Financial Reporting

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This paper examines how organisations employ impression management tactics in extra‐financial reporting, particularly in the context of environmental, social and governance (ESG) concerns. As stakeholder scrutiny and regulatory expectations intensify, organisations increasingly shape non‐financial disclosures to influence perceptions of ...
Laura Ribeiro, Nirupa Padia, Dusan Ecim, Warren Maroun   +3 more
wiley   +1 more source

The Effect of CEO Narcissism on the Quality of Environmental, Social, and Governance Reporting—Evidence From Listed German Companies

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study explores how CEO narcissism—a salient individual trait within the upper echelons of corporate leadership—shapes the quality of environmental, social, and governance (ESG) reporting in large German firms. Drawing on data from 109 DAX, MDAX, and SDAX companies between 2017 and 2021 (545 firm‐year observations), we find that ...
Jennifer Zeppenfeld, Finja Lena Kind, Rainer Lueg   +2 more
wiley   +1 more source

Adaptive secure federated cloud framework for high-accuracy fraud detection in financial systems

Automatika
Cloud computing is revolutionizing the finance sector for scalable machine learning applications for use in fraud detection, risk assessment, and credit scoring, among others.
Malatthi Sivasundaram, Muthu Selvam, Prakasam Venkatachalam, R. Thalapathi Rajasekaran   +3 more
doaj   +1 more source