Results 141 to 150 of about 3,234,932 (256)
Corporate Social Responsibility and Environmental Management, EarlyView.ABSTRACT This study explores how CEO narcissism—a salient individual trait within the upper echelons of corporate leadership—shapes the quality of environmental, social, and governance (ESG) reporting in large German firms. Drawing on data from 109 DAX, MDAX, and SDAX companies between 2017 and 2021 (545 firm‐year observations), we find that ...
Jennifer Zeppenfeld +2 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
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
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Corporate Social Responsibility and Environmental Management, EarlyView.ABSTRACT Research on supermarket‐related voluntary sustainability standards (VSSs) is divided on whether competition helps or hinders efforts to reduce negative social and environmental impacts. This paper examines how the standardization process shapes these outcomes.
Frits Kremer +3 more
wiley +1 more source
The Determinants of Financial Statement Fraud: Fraud Pentagon Perspective
Jurnal Akuntansi AktualPurpose: This study investigates the determinants of financial statement fraud from the perspectives of fraud pentagon theory. It is important to study the issue within the context of state-owned companies (BUMN) as stakeholders pay a lot of attention on the companies.Method: This research is quantitative one, with a logistic regression analysis of the
Jannah Zahra Inayah, Anis Chariri
openaire +2 more sources
Fraud in the banking industry: a case study of Kenya [PDF]
, 2012 Fraud has become a worldwide problem that is not set to abate in the near future. It is eroding the profitability of organisations with devastating effects on firm solvency.
Akelola, S
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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
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
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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
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