Results 151 to 160 of about 9,355 (308)

A Cost-Based Fraud Detection System for Financial Sector

open access: yes, 2021
Fraud has a significant impact on the financial industry. It not only results in financial losses but also reputation and customer trust, which cannot be quantified.
AKGUL, Mehmet
core   +1 more source

Corporate Psychopaths as Risk Factors: The Role of Managerial Control and Competition for Risk Governance

open access: yesStrategic Change, EarlyView.
ABSTRACT The increasing prevalence of corporate scandals and dysfunction linked to psychopathic leaders has prompted significant research into the drivers and effects of psychopathy in business. This paper examines corporate psychopathy, focusing on individuals with extreme selfishness, callousness, and manipulative behavior who often achieve ...
Florian Fuchs
wiley   +1 more source

Who Blows the Whistle on Corporate Fraud? [PDF]

open access: yes
What external control mechanisms are most effective in detecting corporate fraud? To address this question we study in depth all reported cases of corporate fraud in companies with more than 750 million dollars in assets between 1996 and 2004.
Luigi Zingales   +2 more
core  

Text-based Fraud Detection on Financial Statements

open access: yes, 2022
As time elapsed, financial fraud has become a global problem that impacts a severe negative impact on the company and relevant stakeholders. An average organization should expect losses due to fraud to account for between 3% and 6%, in some cases are as ...
Lin, Chun-Hung
core  

Do Robots Improve the Work–Live Balance? Evidence From a Shared Services Center

open access: yesKnowledge and Process Management, EarlyView.
ABSTRACT This article examines the effects of process automation on the work–life balance of management accounting professionals in a shared services center (SSC), with the intervention of perceived usefulness of automation and upskilling. A single entity survey was carried out in a SSC of a player in the electricity sector listed on the Brazilian ...
Ilse Maria Beuren   +2 more
wiley   +1 more source

Crisis Preparation, Capacity Building, and Community Resilience: Lessons From Maui

open access: yesNonprofit Management and Leadership, EarlyView.
ABSTRACT The 2023 Maui wildfires provide a unique context to explore the impact of nonprofit crisis networks taking a proactive role in community crisis response, leveraging resources, expertise, and networks. The Hawaiʻi Community Foundation (HCF) has been a key player in Maui's local response, providing critical support, mobilizing volunteers, and ...
Lauren Azevedo   +3 more
wiley   +1 more source

Toward a Framework for Understanding Localization in Its Institutional Context: A Systems Perspective for Incorporating Local Values

open access: yesPublic Administration and Development, EarlyView.
ABSTRACT This paper explores how we might integrate local traditional values into a systems approach for analyzing and maximizing localization in the context of foreign aid. The paper situates localization and its operationalization in the older and broader literature on the political economy of foreign aid.
Jennifer M. Brinkerhoff
wiley   +1 more source

The Relationship Between Fraud Pentagon, Audit Quality, and Financial Performance with the Risk of Financial Statement Fraud: An Empirical Study on PT Indofarma

open access: yesIndonesian Interdisciplinary Journal of Sharia Economics
This study aims to analyze the effect of Fraud Pentagon, Audit Quality, and Financial Performance on the risk of financial statement fraud at PT Indofarma Tbk during the period 2020-2023.
Carsinah Azhara   +3 more
doaj  

USAID's Locally‐Led Development Agenda: Open Government and Independent Monitoring

open access: yesPublic Administration and Development, EarlyView.
ABSTRACT USAID's ambitious localization agenda between 2021–2024—suspended in early 2025—aimed to provide more funding for local organizations, strengthen local systems, and co‐create with local communities. This study uses pre‐2025 open government data to identify continuity and change during USAID’s localization push.
Jeffrey Hallock   +2 more
wiley   +1 more source

‘We want to be the hosts of this story’: Learning from community‐led approaches to data governance of land use for nature recovery

open access: yesPeople and Nature, EarlyView.
Abstract Debates abound regarding how to use land for nature recovery and environmental governance. Such decisions require an understanding of benefits and trade‐offs, and increasingly rely on vast quantities of data, delivered through digital technologies.
Lucy Jenner   +3 more
wiley   +1 more source

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