Results 181 to 190 of about 5,612 (258)

Affordances, dread, and online fraud: Exploring and advancing social learning theory in online contexts

Criminology, EarlyView.
Abstract We investigate how the affordances of an online context shape the processes of social learning. Using a dataset of more than 11,000 posts from the fraud subdread on the dark web forum Dread, we examine how affordances of platform governance, connectivity, anonymity, invisibility, asynchronicity, and limited oversight influence the components ...
Fangzhou Wang, Timothy Dickinson
wiley   +1 more source

ETX2Vec: a fraud detection algorithm for ethereum based on temporal biased random walk strategy. [PDF]

Sci Rep
Lu J, Liao B, Liu Y, Zhong L.
europepmc   +1 more source

The “Digital Turn” of Value Chain Due Diligence Regulation: How Technology Reconfigures Stakeholder Engagement

Global Policy, EarlyView.
ABSTRACT This article examines the “digital turn” in value chain due diligence, focusing on how emerging digital tools and technologies are reshaping the practice and politics of stakeholder engagement in transnational labor governance. As value chain legislation—most notably the EU Corporate Sustainability Due Diligence Directive (CSDDD)—extends ...
Klaas Hendrik Eller, Antoine Duval
wiley   +1 more source

In the future workplace: how the Dark Triad influences unethical behavior through the Fraud Pentagon among accounting students. [PDF]

Front Psychol
Albejaidi F, Mughal YH.
europepmc   +1 more source

Aligning Transnational due Diligence: The EU Deforestation Regulation and Brazil's Fragmented Beef Governance

Global Policy, EarlyView.
ABSTRACT Transnational due diligence regulations, such as the European Union Regulation on Deforestation‐Free Products (EUDR), are reshaping sustainability governance by transforming voluntary norms into binding global rules. Yet, their effectiveness depends on how well they align with domestic governance systems and on the power asymmetries that ...
John James Loomis, Khalid Nadvi, José Antônio Puppim de Oliveira   +2 more
wiley   +1 more source

Influencing factors and mechanisms of action on the participation intentions of cryptocurrency investment fraud victims-A quantitative examination from the perspective of the theory of planned behavior. [PDF]

PLoS One
Wang J, Deng L.
europepmc   +1 more source

How Due Diligence Transforms Private Sustainability Governance: The Case of the Global Organic Textile Standard

Global Policy, EarlyView.
ABSTRACT Growing awareness of social and environmental risks in global supply chains has driven a shift from voluntary corporate responsibility toward mandatory due diligence legislation. These emerging regulatory frameworks require businesses to identify, prevent, and mitigate adverse human rights and environmental impacts, thereby redefining the ...
Axel Marx, Kari Otteburn
wiley   +1 more source

Cyber Risk Management of API-Enabled Financial Crime in Open Banking Services. [PDF]

Entropy (Basel)
Ojehomon OG, Cichorska J, Michnik J.
europepmc   +1 more source

Reporting Control Deficiencies in Repeat Internal Audit Engagements*

Accounting Perspectives, Volume 24, Issue 1, Page 7-20, March 2025.
ABSTRACT This study examines the reporting of control deficiencies in repeat internal audit engagements. Experienced internal auditors were presented with a hypothetical case in which they were asked about the likelihood of reporting an internal control deficiency discovered last year but which was, “through an oversight,” not reported to company ...
Michael Favere‐Marchesi
wiley   +1 more source