Results 151 to 160 of about 3,445,645 (298)
Corporate Social Responsibility and Environmental Management, EarlyView.ABSTRACT This study addresses significant limitations in Environmental, Social, and Governance (ESG) evaluation by transcending disclosure‐based metrics and presenting a credibility‐focused analytical methodology that assesses the congruence between sustainability signals and substantive performance.
K. Ragazou
wiley +1 more source
Corporate Social Responsibility and Environmental Management, EarlyView.ABSTRACT This article explores how practitioners perceive the effects of digital transformation on ISO 14001 audits and on the competencies required to conduct them remotely. The study draws on 35 semi‐structured interviews with representatives of ISO‐14001‐certified organizations, external auditors, and consultants. While few studies have examined the
Nadjet Tebbal +2 more
wiley +1 more source
BaileoThis study examines the influence of financial distress and independent commissioners on financial statement fraud, with audit quality serving as a moderating variable, in mining companies listed on the Indonesia Stock Exchange between 2020 and 2024 ...
Shelly Lusiana, Taufik Akbar
doaj +1 more source
Analisis Fraud Diamond Untuk Mendeteksi Terjadinya Financial Statement Fraud [PDF]
, 2019 This study aimed to analyze the influence of the four elements in fraud diamond to detect possible financial statement fraud. Fraud diamond consists of pressure element, opportunity, rationalization and capability.
Nabilah, Indah Rachma
core
Fire and Materials, EarlyView.ABSTRACT Association rule mining was used to identify patterns in accidental dwelling fire incidents attended by Greater Manchester Fire and Rescue Service over the period 2013/14 to 2023/24. The association rule mining process identified relationships between cooking fire incidence, distraction, living alone, deprivation, and fire injury.
M. Taylor +5 more
wiley +1 more source
Collectivism, Gender, Reward AND Punishment on Financial Statement Fraud
Collectivism, Gender, Reward and Punishment on Financial Statement Fraud. Financial statement fraud is a deliberate omission in presenting data either in the form of disclosures or amounts in financial statements that are designed to cause losses to ...
Nurasik, N. (Nurasik) +2 more
core +2 more sources
Determination of fraud in the financial statements
, 2014 The dissertation analyses the determination of fraud in the financial statements: the conception of fraud was analysed from different perspectives, the components of fraud conception and the conditions influencing the fraud were distinguished. The conception of fraud determination in the financial statements was identified as a seperate type of fraud ...
openaire +1 more source
Fraud Triangle Perspective on Financial Statement Fraud with Quality Audit as a Moderating Variable [PDF]
Financial Statement Fraud is a significant problem in the financial sector, where companies deliberately misrepresent their financial information to deceive stakeholders.
Hudin, Emilio +2 more
core
Pengaruh Financial Pressure, Stability Dan Target Terhadap Financial Statement Fraud
, 2022 The purpose of this study was to investigate the effect Financial Pressure, Stability dan Target on financial statement fraud. The study population consisted of Infrastructure, Utilities and Transportation companies on the Indonesia Stock Exchange (
Putra, I. L. (Indra)
core
Future in Educational Research, EarlyView.ABSTRACT In the 21st century, the governance of international student mobility has undergone a fundamental transformation, driven primarily by securitization, geoeconomic competition, and domestic political pressures that conventional market‐based frameworks such as the push‐pull model and human capital theory cannot adequately explain.
Shibao Guo, Zhongrui Wang
wiley +1 more source