Results 171 to 180 of about 373,283 (339)

The Effects of the Dark and Light Triad Traits on Entrepreneurs' Coping Strategies and Psychological Well‐Being

Strategic Change, EarlyView.
ABSTRACT Research has often portrayed entrepreneurs in largely positive terms, reflecting their contributions to innovation, employment, and economic growth. At the same time, it is well recognized that entrepreneurial activity can also involve harmful and unethical behaviors, as evidenced by numerous cases of misconduct among business owners and ...
Leonie Baldacchino, Sara Sassetti
wiley   +1 more source

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

Strategic 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

Data‐Driven Marketing Processes: A Roadmap for Big Data Analytics Adoption in a Brazilian SaaS SME

Knowledge and Process Management, EarlyView.
ABSTRACT Small and medium‐sized enterprises (SMEs) often face unique challenges in integrating advanced digital technologies due to limited resources and organizational constraints. While much attention has been given to large firms' adoption of big data analytics (BDA) and artificial intelligence (AI), less is known about how SMEs can leverage these ...
Fabricio Venancio, Carlos Roberto De Rolt, Denilton Darold   +2 more
wiley   +1 more source

Applicability audit committee on detecting financial statement fraud using diamond theory

Jurnal Akademi Akuntansi
Purpose: This study investigates the application of fraud diamond theory in the detection of financial statement fraud, utilizing financial targets, industry characteristics, auditor changes, and director changes as independent variables.
Zea Riza Sinensis, Fuad
doaj   +1 more source

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

Knowledge 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, Valter Luís Barbieri Colombo, Elionor Farah Jreige Weffort   +2 more
wiley   +1 more source

Does corporate governance and political connections influence the potential for financial statement fraud?

Jurnal Akuntansi dan Auditing Indonesia
The aim of this research is to analyze the influence of corporate governance and political connections on the potential for financial statement fraud in extractive industry companies listed on the IDX for the 2018-2023 period. The sampling was performed
Ari Singgar Cahyani, Johan Arifin
doaj   +1 more source

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

Nonprofit 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, Kaila Witkowski, Ratna Dougherty, Christa Remington   +3 more
wiley   +1 more source

Analisis Fraud Pentagon Dalam Mendeteksi Financial Statement Fraud

Gorontalo Accounting Journal
The aim of this research is to analyze fraud pentagon on detecting financial statement fraud of BUMN companies listed in Indonesia Stock Exchange for the period 2018-2022. The independent variable used in this study is the fraud pentagon with five factors which consists of pressure, opportunity, capability, rationalization, and arrogance. The dependent
Mutia Murnandes, Triyani Budyastuti
openaire   +1 more source

Toward a Framework for Understanding Localization in Its Institutional Context: A Systems Perspective for Incorporating Local Values

Public Administration and Development, EarlyView.
ABSTRACT This paper explores how we might integrate local traditional values into a systems approach for analyzing and maximizing localization in the context of foreign aid. The paper situates localization and its operationalization in the older and broader literature on the political economy of foreign aid.
Jennifer M. Brinkerhoff
wiley   +1 more source

USAID's Locally‐Led Development Agenda: Open Government and Independent Monitoring

Public Administration and Development, EarlyView.
ABSTRACT USAID's ambitious localization agenda between 2021–2024—suspended in early 2025—aimed to provide more funding for local organizations, strengthen local systems, and co‐create with local communities. This study uses pre‐2025 open government data to identify continuity and change during USAID’s localization push.
Jeffrey Hallock, Jonathan Fox, Nicholas Chen   +2 more
wiley   +1 more source