Results 71 to 80 of about 6,037 (259)
Fraud diamond analysis in detecting financial statement fraud [PDF]
The Indonesian Accounting Review, 2019 This study aimed to analyze the factors used to detect financial statement fraud from a fraud diamond perspective. It tried to find out the effect of pressure proxied by financial targets, opportunity proxied by ineffective monitoring, rationalization proxied by change in auditors, and capability proxied by director change on financial statement fraud.
openaire +2 more sources
The Sustainability Promise of Industry 4.0 in Supply Chains: A Technology Life Cycle–Aligned Review
Business Strategy and the Environment, EarlyView.ABSTRACT This article aims to investigate the role of information and digital technologies (IDT) of Industry 4.0 (I4.0) for sustainable supply chain management (SSCM). Methodologically, a systematic literature review has been conducted. The review analyzes 104 high‐quality articles, selecting those that belong to high‐impact journals according to the ...
Iván Roca‐Murgado +3 more
wiley +1 more source
Board Gender Diversity and the Quality of Corporate Climate Impact Disclosure: UK Evidence
Business Strategy and the Environment, EarlyView.ABSTRACT This study examines how board gender diversity influences the quality of corporate climate impact disclosure, a critical element of firms' environmental transparency. Focusing on UK nonfinancial firms, we draw on gender socialisation and critical mass theories to explore how diverse boards contribute to strategic climate reporting.
Mahmoud Elmarzouky +2 more
wiley +1 more source
Real-Time Financial Fraud Detection Using Adaptive Graph Neural Networks and Federated Learning
International Journal of Management and Data AnalyticsDetecting financial fraud in real time is an ongoing challenge due to the ever-evolving nature of fraudulent activities. Conventional fraud detection systems rely heavily on static machine learning models, which often struggle to adapt to emerging fraud
Milad Rahmati
doaj
Financial fraud risk prediction using a CNN-Mamba-Transformer model
International Review of Economics & FinanceDespite the frequent occurrence of financial fraud, capital markets often exhibit significant delays in disclosing such activities. Existing literature lacks robust methodologies for timely fraud prediction.
Fanlin Wang, Li Liu, Yafei Xu
doaj +1 more source
Financial Fraud Detection and Prediction in Listed Companies Using SMOTE and Machine Learning Algorithms. [PDF]
Entropy (Basel), 2022 Zhao Z, Bai T.
europepmc +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT Prior research has mostly relied on linear and parametric models while explaining environmental non‐compliance, but they have a limited capacity to capture non‐linear and asymmetric effects of elements affecting firms' environmental compliance.
Ashutosh Singh +4 more
wiley +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT ESG controversies have become relevant signals in capital markets. However, controversy measurement is not strictly regulated, and evidence on whether and under which conditions such events affect firm‐level performance remains fragmented and lacks quality appraisal.
Paolo Candio, Massimiliano Kaucic
wiley +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT The growing focus on environmental, social, and governance (ESG) issues has prompted organizations to explore innovative ways to manage their businesses. It has become imperative for organizations to adopt ESG reporting. The applications of federated learning help to enhance the scalability and credibility of ESG reporting in contemporary ...
Naveen Virmani +3 more
wiley +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT This narrative review examines the intersection of artificial intelligence, environmental, social and governance (ESG) strategies and sustainable value creation in contemporary business environments. As organisations face mounting pressure to demonstrate environmental stewardship, social responsibility and governance excellence, artificial ...
Emmanuel Junior Tenakwah +2 more
wiley +1 more source