Results 41 to 50 of about 6,037 (259)
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
A Proposed Frame work for External Auditor using of Root Cause Analysis in Fraud Detection and Analysis [PDF]
مجلة الشروق للعلوم التجاريةfraud problem covering 2,110 cases from 133 countries causes losses of $billion with average loss per case $1,783,00.The research objective is to provide a proposed model for External auditor using of root cause analysis in fraud detection and analysis ...
خالد عبد العليم +2 more
doaj +1 more source
Elaborating the Motivations and Attitudes Driving Interest in Voluntary Biodiversity Credits
Business Strategy and the Environment, EarlyView.ABSTRACT Global biodiversity loss has prompted the search for new sources of conservation finance, such as voluntary biodiversity credits (VBCs). However, despite optimistic market projections, current uptake of VBCs is limited. Adopting an interpretive approach, we analyse 21 semistructured interviews with early market actors (buyers, sellers ...
Gamze Yakar‐Pritchard +5 more
wiley +1 more source
Intelligent Financial Fraud Detection Practices: An Investigation [PDF]
, 2015 Proceedings of the 10th International Conference on Security and Privacy in Communication Networks (SecureComm 2014)
Jarrod West +2 more
openaire +3 more sources
Beyond the ESG Facade: Measuring and Addressing Corporate ‘Lip Service’
Business Strategy and the Environment, EarlyView.ABSTRACT Amid growing global attention to environmental, social and governance (ESG), this study examines the misalignment between ESG disclosures and actual practices—termed ‘lip service’—using data from Chinese firms from 2006 to 2022, constructing an index to quantify it.
Jia Xu, Mingwei Liu, Helen X. H. Bao
wiley +1 more source
MORPHIC COMPUTING WITH MACHINE LEARNING FOR ENHANCED FRAUD DETECTION IN FINANCIAL APPLICATIONS [PDF]
ICTACT Journal on Soft ComputingAs financial fraud becomes increasingly complex, traditional detection methods struggle to keep pace, resulting in substantial financial losses globally.
N.P. Ponnuviji, M. Vigilson Prem
doaj +1 more source
Financial Fraud Detection with Entropy Computing
15 pages including references and appendix, 6 ...
Babak Emami +5 more
openaire +2 more sources
Business Strategy and the Environment, EarlyView.ABSTRACT Although ESG controversies are on the rise, research investigating them yields contradictory findings. The paper provides resolutions to the debate through investigating (a) how ESG controversies influence firms' short‐term and long‐term financial performance; (b) how firms navigate ESG controversies' effect; and (c) how ESG controversies ...
Amalesh Sharma +3 more
wiley +1 more source
Graph Learning-Empowered Financial Fraud Detection: Progress and Future Directions
Intelligent ComputingFinancial fraud detection is an important task in ensuring the integrity and security of financial systems. In recent years, it has been shown that graph learning, which utilizes the relational structure of data, can considerably enhance the detection of
Enxia Li +3 more
doaj +1 more source
Detection of Frauds in Financial Reporting
International Journal of Recent Technology and Engineering (IJRTE), 2020 Many researches have been done on annual reports to detect whether it is fraud or not by the analytical and empirical part of the report. Annual reports provide information on a company’s activities throughout a year. By analyzing the annual report, we can identify the condition of the company whether it is in crisis or operating perfectly.
openaire +1 more source