Results 151 to 160 of about 252,340 (344)

The Determinants of Financial Statement Fraud: Fraud Pentagon Perspective

open access: yesJurnal Akuntansi Aktual
Purpose: 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

Corporate Psychopaths as Risk Factors: The Role of Managerial Control and Competition for Risk Governance

open access: yesStrategic Change, EarlyView.
ABSTRACT The increasing prevalence of corporate scandals and dysfunction linked to psychopathic leaders has prompted significant research into the drivers and effects of psychopathy in business. This paper examines corporate psychopathy, focusing on individuals with extreme selfishness, callousness, and manipulative behavior who often achieve ...
Florian Fuchs
wiley   +1 more source

The Effect of Audit Quality, Financial Stability, and Audit Committee on Financial Statement Fraud (Case Study of Banking Companies Listed on the IDX in 2021-2023)

open access: yesIndonesian Interdisciplinary Journal of Sharia Economics
This study aims to analyze the influence of Audit Quality, Financial Stability, and Audit Committee on Financial Statement Fraud in banking sector companies listed on the Indonesia Stock Exchange (IDX).
Meylisa Kusuma Dewi   +3 more
doaj   +1 more source

Do Robots Improve the Work–Live Balance? Evidence From a Shared Services Center

open access: yesKnowledge and Process Management, EarlyView.
ABSTRACT This article examines the effects of process automation on the work–life balance of management accounting professionals in a shared services center (SSC), with the intervention of perceived usefulness of automation and upskilling. A single entity survey was carried out in a SSC of a player in the electricity sector listed on the Brazilian ...
Ilse Maria Beuren   +2 more
wiley   +1 more source

Financial statement fraud in Europe

open access: yes, 2018
Nos últimos anos são cada vez mais os casos de fraude detetados em grandes empresas o que tem vindo a abalar a confiança dos mercados. No entanto, apesar de esta ser uma realidade, o estudo da temática na europa continua a ser bastante escasso. Assim sendo, apesar de um aumento na capacidade de regulação, do maior enfoque na temática nos últimos anos e
openaire   +1 more source

Crisis Preparation, Capacity Building, and Community Resilience: Lessons From Maui

open access: yesNonprofit Management and Leadership, EarlyView.
ABSTRACT The 2023 Maui wildfires provide a unique context to explore the impact of nonprofit crisis networks taking a proactive role in community crisis response, leveraging resources, expertise, and networks. The Hawaiʻi Community Foundation (HCF) has been a key player in Maui's local response, providing critical support, mobilizing volunteers, and ...
Lauren Azevedo   +3 more
wiley   +1 more source

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