Results 51 to 60 of about 5,316,116 (244)

Detection and prevention of financial abuse against elders [PDF]

open access: yes, 2013
This article is made available through the Brunel Open Access Publishing Fund. Copyright @ The Authors. This article is published under the Creative Commons Attribution (CC BY 3.0) licence.
Gilhooly, KJ   +16 more
core   +1 more source

Blockchain Technology and the Circular Economy Transition: Associations With Company Performance

open access: yesBusiness 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   +3 more
wiley   +1 more source

Fraud Pentagon: Detection of Financial Statement Fraud in a Firm

open access: yesMediterranean 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   +2 more
openaire   +1 more source

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

open access: yesBusiness 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

MORPHIC COMPUTING WITH MACHINE LEARNING FOR ENHANCED FRAUD DETECTION IN FINANCIAL APPLICATIONS [PDF]

open access: yesICTACT Journal on Soft Computing
As 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

FRAUD DETECTION OF FINANCIAL STATEMENTS WITH DIAMOND FRAUD ANALYSIS

open access: yesJurnal 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

Complex Firms, Controversial Outcomes: Global Evidence on ESG Failures and Remedies

open access: yesBusiness 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

Graph Learning-Empowered Financial Fraud Detection: Progress and Future Directions

open access: yesIntelligent Computing
Financial 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

Intelligent Financial Fraud Detection Practices: An Investigation [PDF]

open access: yes, 2015
Proceedings of the 10th International Conference on Security and Privacy in Communication Networks (SecureComm 2014)
Jarrod West   +2 more
openaire   +3 more sources

Elaborating the Motivations and Attitudes Driving Interest in Voluntary Biodiversity Credits

open access: yesBusiness 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

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