Results 31 to 40 of about 6,037 (259)

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, Rudolf R. Sinkovics, Olli Kuivalainen   +2 more
wiley   +1 more source

THE METHOD OF BEHAVIOUR DETECTION ON MORAL HAZARD IN FINANCIAL STATEMENT

Manajemen dan Bisnis, 2014
The purpose of this study is to detect fraud or moral hazard on the financial statements that prepared by the company. This research uses financial ratio analysis to detect financial fraud and moral hazard.
Fitri Ismiyanti
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, Maria del Mar Alonso‐Almeida, Jordi Perramon, Llorenç Bagur‐Femenias   +3 more
wiley   +1 more source

A Review of Artificial Intelligence for Financial Fraud Detection

Applied Sciences
Financial fraud has expanded rapidly with the growth of the digital economy, evolving from conventional transactional misconduct to more complex and data-intensive forms. Traditional rule-based detection methods are increasingly inadequate for addressing
Haiquan Yang, Zarina Shukur, Shahnorbanun Sahran   +2 more
doaj   +1 more source

Detecting Fraud In Financial Data Sets

Journal of Business & Economics Research (JBER), 2010
<p class="MsoBlockText" style="margin: 0in 0.5in 0pt 35.4pt; mso-pagination: none;"><span style="font-style: normal; color: black; mso-themecolor: text1; mso-bidi-font-style: italic;" lang="EN-GB"><span style="font-size: x-small;"><span style="font-family: Times New Roman;">An important neef of corporations for internal audits ...
openaire   +5 more sources

Fraud Pentagon: Detection of Financial Statement Fraud in a Firm

Mediterranean Journal of Social Sciences, 2023
The study examines conceptually the detection of financial statements fraud using fraud pentagon. The study discusses the relationship between fraud pentagon and financial statement fraud. The methodology adopted in this study is library research whereby relevant and extant literature related to the elements in fraud pentagon were reviewed in relation ...
Ehigie Aimienrovbiye Humphrey, P. A. Isenmilia, A. S. Omoye   +2 more
openaire   +1 more source

Digital Technologies for Transparent and Sustainable Supply Chain Management: A Resource Orchestration‐Based View in the Textile Industry

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

Expanding and Interpreting Financial Statement Fraud Detection Using Supply Chain Knowledge Graphs

Journal of Theoretical and Applied Electronic Commerce Research
The relationships within a supply chain are crucial for analyzing business transactions and can reveal significant patterns in disclosed financial data. These relationships also aid in the assessment and detection of financial fraud.
Shanshan Zhu, Tengyun Ma, Haotian Wu, Jifan Ren, Daojing He, Yubin Li, Rui Ge   +6 more
doaj   +1 more source

Predictability of financial statements fraud-risk using Benford’s Law

Cogent Economics & Finance, 2021
The main objective of this research is to investigate the Predictability of Financial Statements Fraud-Risk Using Benford’s Law on the Tehran Stock Exchange.
Mehdi Rad, Ali Amiri, Mohammad Hussein Ranjbar, Hojatollah Salari   +3 more
doaj   +1 more source

FRAUD DETECTION OF FINANCIAL STATEMENTS WITH DIAMOND FRAUD ANALYSIS

Jurnal ASET (Akuntansi Riset), 2022
This study aims to empirically test the detection of financial statement fraud using Fraud Diamond analysis which explains the factors that influence the occurrence of fraud. The population in this study is the infrastructure, utility, and transportation sector companies listed on the Indonesia Stock Exchange in 2016 – 2019 with a total of 83 companies.
Deliana, Deliana, Oktalia, Ruth Rebecca
openaire   +2 more sources