Results 131 to 140 of about 3,445,645 (298)

DETERMINAN FINANCIAL STATEMENT FRAUD DENGAN MENGGUNAKAN PENDEKATAN FRAUD TRIANGLE [PDF]

, 2019
The aim of this study is to examine the effects of financial stability, external pressure, personal financial needs, financial targets, nature of industry, ineffective monitoring, and rationalization of financial statement fraud on manufacturing ...
Setiawan, Ilham, Ethika, Ethika, Darmayanti, Yeasy   +2 more
core   +1 more source

Strategic Adaptation or Strategic Confusion? Fashion Organisations' Engagement With Sustainability Certifications

Business Strategy and the Environment, EarlyView.
ABSTRACT Despite considerable costs associated with environmental certifications, fashion organisations consistently adopt multiple schemes to address sustainability challenges. As key mechanisms of sustainability governance, certifications expand legitimacy signalling opportunities, yet questions remain about their practical implementation and ...
Josephine Alice Mckenzie, Sukhbir Sandhu, Carol T. Kulik   +2 more
wiley   +1 more source

From Smart Waste Management to Environmental Performance: The Mediating Roles of Blockchain Transparency and Corporate Image in the Textile Industry

Business Strategy and the Environment, EarlyView.
ABSTRACT Digital investment in smart waste management does not automatically translate into environmental performance (EP) gains, and this technology–performance gap is acute in the textile and apparel (T&A) industry, the world's second most polluting sector. Drawing on the resource‐based view, institutional theory, the technology acceptance model, the
Md. Golam Sarower Rayhan, Annoy Debnath, Md. Refat Hossain, Saniyat Islam   +3 more
wiley   +1 more source

Investigating Associations Between Media Sentiment Surrounding Climate Change Engagement (SDG 13) and Performance Measures: A Study of FTSE 100 Listed Firms

Business Strategy and the Environment, EarlyView.
ABSTRACT This study examines whether media coverage of climate change action (SDG 13) by FTSE 100 firms is associated with business performance in the following year. Drawing on 406,052 news articles published between 2013 and 2022, the study adopts a novel bibliometric keyword‐extraction approach to identify the valence of SDG 13‐related coverage of ...
Liane W. Y. Lee, Bradley R. Barnes, Alexander V. Krasnikov   +2 more
wiley   +1 more source

Hyperledger Fabric for the (digitalized) lifecycle of construction products: Applied review on fastening technology

Civil Engineering Design, Volume 7, Issue 1, Page 9-22, March 2025.
Abstract Blockchain technology is a digital decentralized data ledger recording transactions in an encrypted format. Its implementation can potentially hold significant advantages for the built environment, particularly in manufacturing and building product usage aligned with Building Information Modeling (BIM). This paradigm shift toward decentralized
Aileen Pfeil, Dimosthenis Kifokeris, Panagiotis Spyridis   +2 more
wiley   +1 more source

Pengaruh Fraud Pentagon Terhadap Financial Statement Fraud pada Sektor Pertambangan di Indonesia [PDF]

, 2019
Financial statement fraud is a deliberate error in financial statement that can deceive the financial statement user. The purpose of this research is to determine the effect of fraud pentagon toward financial statement fraud using f-score model to mining
Saleh, Ratna Ayu Annisa
core  

Monitoring Carbon Risk: Auditor Pricing of Stranded Asset Exposure in U.S. Energy Firms

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This paper examines whether external auditors incorporate carbon asset risk disclosures (CARD) when assessing a client's exposure to stranded asset risks and how these disclosures influence audit pricing decisions. Using data from Ceres' Sustainability Disclosure Search Tool, we assess a firm's CARD specificity by analyzing the proportion of ...
Sabrine Ayed, Walid Ben‐Amar, Yang Stephanie Liu   +2 more
wiley   +1 more source

Symbolic Versus Substantive ESG Practices: A Systematic Review and Integrative Framework

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT ESG reporting is widespread, but symbolic commitments do not always reflect substantive practices. This study conducts a systematic literature review of 62 empirical articles published between 2021 and 2025 to synthesize the main determinants and consequences of this disclosure–performance misalignment in ESG reporting (commonly referred to as
Cristina Alexandrina Ştefănescu, Andra Larisa Suciu   +1 more
wiley   +1 more source

Corporate Governance Attributes and the Likelihood of Fraud on Financial Statements of Listed Deposit Money Banks in Nigeria

FUDMA Journal of Accounting and Finance Research (FUJAFR)
Frequent occurrences of banks winding up and merging in Nigeria have cast doubt on the adequacy of existing corporate governance mechanisms, which necessitates an investigation into how governance attributes influence the integrity of financial ...
Obumneme Eugene Chukwuma, Shaibu Alhassan Abdulkarim, Musa Abdullahi Abdullahi   +2 more
doaj   +1 more source

Engineering CEOs, Sustainability Performance, and Greenwashing: Evidence From Australian Listed Firms

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study examines how engineering trained chief executive officers (CEOs) determine firms' sustainability performance and greenwashing behavior in Australian listed firms from 2016 to 2024. Drawing on Upper Echelons theory and Imprint theory, we argue that engineering cognition influences environmental strategy by providing conservative ...
Sulochana Dissanayake, R. M. N. C. Swarnapali   +1 more
wiley   +1 more source