Results 91 to 100 of about 6,037 (259)

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

Role of AI in preventing financial crime: A comprehensive analytical review

Journal of Economic Criminology
Financial crime is now considered the biggest threat to the world economy. It is increasing rapidly, with huge losses every year. Traditional fraud detection methods have proven inadequate in the race, with fraudsters continuously adopting newer tactics ...
Nasir Uddin
doaj   +1 more source

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

Exploring the Role of Competitiveness in Sustainability Standards: Insights From an Animal Welfare Scheme Adopted by Supermarkets

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Research on supermarket‐related voluntary sustainability standards (VSSs) is divided on whether competition helps or hinders efforts to reduce negative social and environmental impacts. This paper examines how the standardization process shapes these outcomes.
Frits Kremer, Frank de Bakker, Christine Moser, Hens Runhaar   +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  

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

Accountability Beyond ESG Disclosure: Credibility, Governance Integrity, and the Sustainability‐Signaling Gap in European Finance

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study addresses significant limitations in Environmental, Social, and Governance (ESG) evaluation by transcending disclosure‐based metrics and presenting a credibility‐focused analytical methodology that assesses the congruence between sustainability signals and substantive performance.
K. Ragazou
wiley   +1 more source

Analysis of the Fraud Triangle in Detecting Financial Statement Fraud

Jurnal Cakrawala Akuntansi
This study aims to examine and analyze the influence of financial stability, external pressure, financial targets, nature of industry, and rationalization on financial statement fraud. The research population comprises state-owned enterprises (BUMN) listed on the Indonesia Stock Exchange (IDX) for the period 2014–2018.
Sipatuhar, Elisabhet, Wahyudi, Ilham, Wijaya, Rico   +2 more
openaire   +2 more sources

Association Rule Mining for Accidental Dwelling Fire Incidence Data Analysis in Greater Manchester, UK

Fire and Materials, EarlyView.
ABSTRACT Association rule mining was used to identify patterns in accidental dwelling fire incidents attended by Greater Manchester Fire and Rescue Service over the period 2013/14 to 2023/24. The association rule mining process identified relationships between cooking fire incidence, distraction, living alone, deprivation, and fire injury.
M. Taylor, R. Lyon, D. Doolan, E. Dean, J. Fielding, M. Thomas   +5 more
wiley   +1 more source