Results 121 to 130 of about 3,234,932 (256)

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

The moderating role of uncertainty avoidance in the Fraud Hexagon framework: Evidence from Indonesia, Malaysia and Singapore

South African Journal of Economic and Management Sciences
Background: Financial statement fraud, asset misappropriation and corruption remain persistent challenges in Indonesia, Malaysia and Singapore.
Yusnaini Yusnaini, Deya Winanda, Arista Hakiki   +2 more
doaj   +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  

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

Hexagon Fraud Theory Analysis on Financial Statement Fraud [PDF]

The purpose of this study is to investigate the effect of Hexagon Fraud Theory (financial stability, external pressure, financial targets, nature of the industry, ineffective supervision, external auditor quality, auditor turnover, director turnover ...
Mahardika, Ratu Persada Pahlevi Pasca, Kawedar, Warsito   +1 more
core   +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

Audit and Board Committee Expertise and Financial Statement Fraud among Listed Oil and Gas Firms in Nigeria

FUDMA Journal of Accounting and Finance Research (FUJAFR)
Financial statement fraud is the intentional falsification of financial information in order to defraud investors, creditor or other stakeholders. This study focused on the influence of audit and board committee expertise on financial statement fraud ...
Adamu Nuhu Yawuri, Apedzan Emmanuel Kighir, Shamsudden Yusuf Bugaje, Ozigi Omoyi Obeitoh   +3 more
doaj   +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  

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