Results 111 to 120 of about 252,340 (344)

PENGARUH SIKAP SKEPTISME AUDITOR, PROFESIONALISME AUDITOR DAN TEKANAN ANGGARAN WAKTU TERHADAP PENDETEKSIAN KECURANGAN LAPORAN KEUANGAN [PDF]

, 2016
Penelitian ini bertujuan untuk mengetahi pengaruh sikap skeptisme auditor, profesionalisme auditor dan tekanan anggaran waktu terhadap pendeteksian kecurangan laporan keuangan.
Setiawan, Indra
core  

The Influence Of Fraud Hexagon On Financial Statement Fraud

Advances in Managerial Auditing Research
This study aims to examine the effect of fraud hexagon (pressure, opportunity, rationalization, capability, ego, and collusion) in detecting financial statement fraud. The fraud hexagon element is measured by the financial target variable of changing directors, political connections, industry characteristics, auditor changes, CEO concurrent positions ...
Rahmawati Rahmawati, Darwis Lannai, Musliha Shaleh   +2 more
openaire   +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

Impact of External Pressure, Tax Digitalisation, and CSR Disclosure on Financial Fraud

Jurnal Akuntansi
This study investigates the influence of external pressure, tax digitalisation, and corporate social responsibility (CSR) disclosure on financial statement fraud in manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the 2020 to ...
Tiara Sea Misa, Umiaty Hamzani, Khristina Yunita   +2 more
doaj   +1 more source

Using Financial and Sustainability Ratios to Map Sectors. An Approach With Compositional Data

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT The article aims to visualize in a single graph Spanish fish and meat processing companies with respect to solvency, energy, waste and water intensity and gender employment gap. These financial, environmental, and social indicators are ratios, which require specific statistical analysis methods.
Elena Rondós‐Casas, Núria Arimany‐Serrat, Miquel Carreras‐Simó, Germà Coenders   +3 more
wiley   +1 more source

The Link Between Financial Auditors and Corporate Social Responsibility: A Review of Empirical Studies and Implications for Future Research

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Based on stakeholder agency theory, this structured literature review included 89 empirical quantitative studies published between 2013 and the present on the complex relationship between financial auditors and corporate social responsibility (CSR) outcomes. We created a research framework based on DeFond and Zhang's (2014) taxonomy and the bi‐
Patrick Velte
wiley   +1 more source

Autonomous Leadership: How Board Independence Shapes Machine Learning Based Corporate Culture in Thailand

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Corporate culture is a critical driver of corporate social responsibility, shaping how firms internalize sustainability, social and environmental concerns, yet its governance antecedents are less understood. Motivated by the need to understand how governance structures affect organizational values and behavior, we explore the relationship ...
Sirimon Treepongkaruna, Stefano Starita
wiley   +1 more source

Efficiency and Perceptions in Public CSR: An Integrated Efficiency–Perception Analysis of Spanish Defence Delegations

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Public organisations often experience a discrepancy between improvements in technical efficiency and stakeholders' perceptions of integrity and performance. This study analyses the mechanisms that may underlie this efficiency–perception discrepancy in Spanish Defence Delegations during 2020–2023.
José Solana‐Ibáñez, Manuel Caravaca‐Garratón   +1 more
wiley   +1 more source

Safeguarding Online Research in Eating Disorders Against Fraud: Increasing Risks and Practical Recommendations

International Journal of Eating Disorders, EarlyView.
ABSTRACT Objective Recent growth of online research has been accompanied by an increase in reports of fraudulent participants, which can significantly comprise research validity. Drawing from our experience using Qualtrics with open recruitment, existing literature, and emerging studies in eating disorders (ED), we outline the risk and provide simple ...
Jamie‐Lee Pennesi, Mia L. Pellizzer, Tracey D. Wade   +2 more
wiley   +1 more source

Experiencing Extreme Hunger in Anorexia Nervosa Recovery: A Qualitative Analysis of Reddit Narratives

International Journal of Eating Disorders, EarlyView.
ABSTRACT Objective Recovery from anorexia nervosa involves psychological and social adjustments that extend beyond weight restoration. Online forums increasingly serve as spaces where recovery experiences are openly shared, including accounts of “extreme hunger” during refeeding—a phenomenon that has not been reported in the clinical literature.
Léonie Langanay, Charlotte Meric, Margot Trimbur, Joël Charbit, Maxime Bubrovszky, Marion Hendrickx, Antoine Lamer   +6 more
wiley   +1 more source