Results 101 to 110 of about 3,445,645 (298)

A panel data analysis of the effect of audit quality on financial statement fraud [PDF]

AJAR (Asian Journal of Accounting Research)
Purpose – Financial statement fraud has become a global concern, and auditors are increasingly focused on identifying and investigating it. Auditors may play a crucial role in investigating and reducing financial statement fraud, and this is particularly
Maryam Yousefi Nejad, Ahmed Sarwar Khan, Jaizah Othman   +2 more
doaj   +1 more source

From Breach to Repair: Integrity‐Consistent Board Connections and Firm Value After Corporate Misconduct

Business Strategy and the Environment, EarlyView.
ABSTRACT This study examines how different types of board ties affect firm value after revelations of serious corporate misconduct. Prior work has implicitly assumed that board tie benefits are uniform, without examining the alignment between tie‐changing behaviors and the dimension of violated expectations.
Chuljin Park, Yeonji Seo, Taewoo Roh
wiley   +1 more source

Detecting Financial Statement of Fraud

Journal of Comprehensive Science
Kecurangan laporan keuangan menjadi isu penting yang dapat merusak integritas perusahaan dan mempengaruhi stabilitas ekonomi serta kepercayaan investor. Penelitian ini bertujuan untuk mengidentifikasi dan menganalisis faktor-faktor yang mempengaruhi deteksi kecurangan laporan keuangan melalui teori fraud diamond.
Cindy Wulan Sari, Riana Arvia, Yola Aulia   +2 more
openaire   +1 more source

Clawback Policy Performance and Climate Change–Related Disclosures: Evidence From Australia

Business Strategy and the Environment, EarlyView.
ABSTRACT This study examines the association between the strength of remuneration clawback policies and climate change disclosure performance (CCDP) among Australian nonfinancial firms over the period 2008–2022. Grounded in agency theory, signalling theory and governance complementarity, the findings show that stronger clawback provisions are ...
Baban Eulaiwi, Ahmed Al‐Hadi, Iman Harymawan, Wisam Neema Hussein, Lien Duong, Grantley Taylor   +5 more
wiley   +1 more source

The Impact of FinTech on the Achievement of the UN Sustainable Development Goals: A Hybrid Systematic Review

Business Strategy and the Environment, EarlyView.
ABSTRACT Financial technology (FinTech) is recognized as an important enabler of sustainable development. However, it presents a fragmented and limited explanation of how FinTech may contribute to achieving the Sustainable Development Goals (SDGs). Through this hybrid systematic review of 93 articles published between 2015 and May 2026, this study ...
Salman Bahoo, Galina Kondrateva, Ramil Khabirov, John W. Goodell, Justin Paul   +4 more
wiley   +1 more source

Multidimensional Sustainability Performance Measurement in the Banking Industry: A Data‐Driven Grey Decision‐Support Framework

Business Strategy and the Environment, EarlyView.
ABSTRACT Given the critical role that banks play in sustainable development through their financial intermediation and capital allocation functions, assessing their sustainability performance has become an increasingly important research issue.
Özcan Işık, Mohsin Shabir, Alparslan Oğuz, Okan Alkan   +3 more
wiley   +1 more source

Pengaruh GCG, Pengendalian Internal, Whistleblowing terhadap Pencegahan Fraud dengan Moderasi Komite Audit

Value: Jurnal Manajemen dan Akuntansi
Financial statement fraud continues to pose a danger to the viability and integrity of businesses, underscoring the necessity of strong control systems to stop fraud.
Muhammad Saddam Fahrezi, Slamet Wahyudi
doaj   +1 more source

Managerial Conflicts of Interest: Heterogeneous Sustainability Outcomes Through Actions Directed at Primary and Secondary Stakeholders

Business Strategy and the Environment, EarlyView.
ABSTRACT This paper investigates whether firms' sustainability actions aimed at serving multiple stakeholders lead to similar or differing sustainability outcomes depending on the manager's stakeholder focus. It proposes a conceptual framework distinguishing between primary and secondary stakeholders, wherein managers can face conflicts of interest ...
Felix B. Fischer, Paul A. Griffin, Florian Habermann   +2 more
wiley   +1 more source

Signalling ESG Misconduct: What Matters to Investors?

Business Strategy and the Environment, EarlyView.
ABSTRACT We investigate what matters most to investors when environmental, social and governance (ESG)‐related corporate misconduct news is signalled and how these factors influence the magnitude of market value punishment. Using an event study on 44,859 corporate news items related to ESG incidents, we find that investors react negatively to such ...
Dewan Muktadir‐Al‐Mukit
wiley   +1 more source

Dealing with fraudulent financial statement in business organizations through whistleblowing system and staff awareness of fraud [PDF]

, 2016
The main aim of this study is to deal with fraudulent financial statement in business organizations.This study suggests that whistle blowing system and staff awareness of fraud empirically can minimize and mitigate financial statement fraudulently ...
Maulidi, Ach
core   +1 more source