Results 161 to 170 of about 373,283 (339)

A Framework to Establish Diet and Nutrition Competencies for Oral Health Care Education

Journal of Dental Education, EarlyView.
ABSTRACT Objective: To prevent and manage oral disease, oral health care practitioners (OHCPs) must provide dietary counseling based on nutrition science. OHCPs are often ill‐equipped to provide such counseling due to fragmented and inadequate dietary education, which is typically attributed to limited curricular time or appropriately qualified faculty.
Teresa A. Marshall, Michael Crowe, Riva Touger‐Decker   +2 more
wiley   +1 more source

Auditors perceptions towards the effectiveness of the international standard on auditing 240 Red Flags : evidence from Lebanon [PDF]

, 2019
Most of the studies on auditors’ perceptions towards the effectiveness of the international standard on auditing 240 Red Flags (RF) were conducted in developed economies.
Hijazi, Wajdi, Mahboub, Rasha M.
core  

Contrasts or Carryover? Demands–Capabilities Fit and Task‐Level Intrinsic Motivation Across the Workday

Journal of Organizational Behavior, EarlyView.
ABSTRACT In the course of a workday, employees attend to various tasks whose challenge might be equal to, higher than, or lower than employees' present level of capabilities. Moreover, employees encounter these tasks sequentially throughout the day with different levels of prior motivation. Investigating carryover effects in motivation from one task to
Sherry (Qiang) Fu, Anna C. Lennard, Leslie Garza, Lindsey M. Greco, Nikolaos Dimotakis   +4 more
wiley   +1 more source

From Financial Distress to Fraud: A Socio-Economic Analysis of Corporate Accountability Moderated by Audit Quality in Indonesia’s Mining Sector

Baileo
This study examines the influence of financial distress and independent commissioners on financial statement fraud, with audit quality serving as a moderating variable, in mining companies listed on the Indonesia Stock Exchange between 2020 and 2024 ...
Shelly Lusiana, Taufik Akbar
doaj   +1 more source

Private Enterprise, Public Trust: The State of Corporate America After Sarbanes-Oxley [PDF]

, 2006
The highly visible accounting scandals that surrounded the collapse of Enron, WorldCom, and several other major companies -- together with the revelation of fraud and other acts of malfeasance by corporate executives -- aroused public outrage, called ...

core  

PENGARUH FRAUD DIAMOND DALAM MENDETEKSI FINANCIAL STATEMENT FRAUD

Jurnal Akuntansi, 2018
This study aimed to examine the effect of fraud diamond which is consists of four elements to the financial statement fraud proxied with earnings management. This study examines the pressure variables by the proxy financial target (ROA), opportunity variables by proxy ineffective monitoring (KOIN), rationalization variables by proxy total asset ...
Partogian Sormin, Esterine Puspitadewi
openaire   +2 more sources

Avoiding Moral Divergence: A Self‐Verification Perspective on Why and When Team Ethical Conflict Inhibits Individual Ethical Voice

Journal of Organizational Behavior, EarlyView.
ABSTRACT Although contextual factors have been shown to facilitate ethical voice, research on team‐level antecedents that may inhibit it has been limited. Drawing on self‐verification theory, we develop a multilevel moderation–mediation model that examines how team ethical conflict inhibits individual ethical voice. Ethical self‐verification perception
Yilin Xiang, Lu Chen
wiley   +1 more source

FAKTOR-FAKTOR YANG MEMPENGARUHI RESPON AUDITOR DALAM MENDETEKSI SALAH SAJI MATERIAL AKIBAT FRAUDULENT FINANCIAL STATEMENT [PDF]

, 2017
Penelitian ini bertujuan untuk memperoleh bukti empiris terkait faktor- faktor yang mempengaruhi respon auditor dalam mendeteksi salah saji material akibat fraudulent financial statement.
Carolina, KEZIA
core   +1 more source

Decision Threshold Setting in Binary Classification Problems—A Behavioral Lens

Journal of Operations Management, EarlyView.
ABSTRACT When binary classification models are wrong, managers face misclassification costs. Although false positive outcomes imply unnecessary mitigation efforts, false negative outcomes imply overlooking the class of interest. Humans calibrate these ai models supporting operational systems by adjusting the decision threshold that translates ...
Patrick Moder, Kai Hoberg, Felix Papier
wiley   +1 more source

Analisis Fraud Diamond dalam Mendeteksi Financial Statement Fraud

Akuisisi : Jurnal Akuntansi
FFinancial statement fraud and early detection of fraudulent activities are very important before they become major cases that can harm the company. This study was conducted to see how much influence fraud diamonds have on financial statement fraud.
Nurul Nadianti, Agus Bagianto, Wasifah Hanim   +2 more
openaire   +1 more source