Results 131 to 140 of about 3,109,321 (301)

FRAUD HEXAGON THEORY ON FRAUDULENT FINANCIAL REPORTING IN TECHNOLOGY SECTOR COMPANIES [PDF]

The study's goal is to investigate the effects of the fraud hexagon, which consists of pressure, opportunity, rationalization, capability, arrogance, and collusion, on financial statement fraud as measured by the F-score model in public sector technology
Tiswiyanti, Wiwik, Kurnia, Reni Indah, Arum, Enggar Diah Puspa   +2 more
core   +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

Financial statement comparability and accounting fraud

, 2022
We examine the association between financial statement comparability and the likelihood of accounting fraud. Prior research documents a negative association between the quality of a firm's reporting environment and accounting fraud.
S Dhole (13519735), Ferdinand Gul (13069785), B Blanco (14130477)   +2 more
core  

Mapping Corporate Environment, Social, and Governance Discourses: Analysis of Korean Companies' Sustainability Reports (2014–2024)

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Corporations increasingly use Environmental, Social, and Governance (ESG) reports to articulate their commitments, priorities, and performance in sustainability governance. This study examines how Korean firms have configured and reconfigured their sustainability discourses across industries and time using 634 sustainability reports (2014–2024)
Taedong Lee, Sinjae Kang, Dian Wahyu Utami, Bohae Na   +3 more
wiley   +1 more source

Financial distress and fraud hexagon theory components on financial statement fraud

International journal of business, economics and management
This study aims to examine the effect of financial distress and the components of the Fraud Hexagon Theory on financial statement fraud among insurance companies listed on the Indonesia Stock Exchange (IDX) during the 2019–2023 period. From the total population, 12 companies met the sampling criteria, resulting in 60 firm-year observations over the ...
I.G.A. Kade Amanda Githayoni, Ni Ketut Rasmini, I Ketut Sujana, I Nyoman Wijana Asmara Putra, Gerianta Wirawan Yasa, Ni Made Adi Erawati   +5 more
openaire   +1 more source

Impacts and Losses Caused By the Fraudulent and Manipulated Financial Information on Economic Decisions [PDF]

Nowadays the effects of the fraudulent and manipulated financial information have been more controversial. We should take into consideration that the financial losses caused by fraudulent or manipulated financial information are remarkable.
Tak ISA
core  

A Framework for Impression Management in Extra‐Financial Reporting

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This paper examines how organisations employ impression management tactics in extra‐financial reporting, particularly in the context of environmental, social and governance (ESG) concerns. As stakeholder scrutiny and regulatory expectations intensify, organisations increasingly shape non‐financial disclosures to influence perceptions of ...
Laura Ribeiro, Nirupa Padia, Dusan Ecim, Warren Maroun   +3 more
wiley   +1 more source

Financial Statement Fraud [PDF]

, 2014
openaire   +2 more sources