Results 71 to 80 of about 3,234,932 (256)

Fraud diamond insights: Predictors of financial statement fraud in the financial services sector

Acta Commercii
Orientation: Indonesia’s financial services sector faces significant challenges because of financial statement fraud, undermining economic stability and stakeholder confidence.
Aulia F. Rahman, Syaiful Iqbal, Jessica Carolina   +2 more
doaj   +1 more source

Beyond the ESG Facade: Measuring and Addressing Corporate ‘Lip Service’

Business Strategy and the Environment, EarlyView.
ABSTRACT Amid growing global attention to environmental, social and governance (ESG), this study examines the misalignment between ESG disclosures and actual practices—termed ‘lip service’—using data from Chinese firms from 2006 to 2022, constructing an index to quantify it.
Jia Xu, Mingwei Liu, Helen X. H. Bao
wiley   +1 more source

FRAUD PENTAGON IN DETECTING FINANCIAL STATEMENT FRAUD

International Journal of Economic Integration and Regional Competitiveness
Objective: This study aims to analyze the influence of the fraud pentagon elements on financial statement fraud in manufacturing companies within the food and beverage sub-sector listed on the Indonesia Stock Exchange (IDX) during the 2016–2020 period. Method: A quantitative approach was employed using secondary data derived from company annual reports.
Fityan Izza Noor Abidin, Riza Arista Firana, Sarwenda Biduri   +2 more
openaire   +2 more sources

The Perils of Environmental, Social, and Governance (ESG) Controversies: Implications for a Firm's Financial and Nonfinancial Performance

Business Strategy and the Environment, EarlyView.
ABSTRACT Although ESG controversies are on the rise, research investigating them yields contradictory findings. The paper provides resolutions to the debate through investigating (a) how ESG controversies influence firms' short‐term and long‐term financial performance; (b) how firms navigate ESG controversies' effect; and (c) how ESG controversies ...
Amalesh Sharma, Sourav Bikash Borah, Anirban Adhikary, Sanjay Kumar Jena   +3 more
wiley   +1 more source

Pressure and Opportunity on Financial Statement Fraud with Political Connection as a Moderating Variable

AFRE (Accounting and Financial Review)
This research aims to examine and analyze the influence of pressure and oppor-tunity on financial statement fraud with political connection as a moderating va-riable, and is expected to assist stakeholders in decision-making.
Sumara Aslira, Grahita Chandrarin, Diana Zuhroh   +2 more
doaj   +1 more source

The Influence Of Fraud Hexagon On Financial Statement Fraud

Advances in Managerial Auditing Research
This study aims to examine the effect of fraud hexagon (pressure, opportunity, rationalization, capability, ego, and collusion) in detecting financial statement fraud. The fraud hexagon element is measured by the financial target variable of changing directors, political connections, industry characteristics, auditor changes, CEO concurrent positions ...
Rahmawati Rahmawati, Darwis Lannai, Musliha Shaleh   +2 more
openaire   +1 more source

FRAUD DIAMOND DALAM MENDETEKSI FINANCIAL STATEMENT FRAUD [PDF]

, 2019
Penelitian ini bertujuan melakukan pengujian fraud diamond (financial stability, financial target, external pressure, nature of industry, change in auditor, dan capability) dalam mendeteksi financial statement fraud. Dengan menggunakan 140 sampel laporan
Fitriani, Nur Indah
core  

Unpacking ESG Controversies: A Proposed Integrated Framework of Organizational Frictions and Fallout From a Systematic Literature Review

Business Strategy and the Environment, EarlyView.
ABSTRACT Research on ESG controversies has expanded rapidly, but findings remain fragmented and lack a unifying perspective. This study conducts a PRISMA‐guided, framework‐based systematic review of 68 empirical articles published between 2018 and 2025 (May) to synthesize the main determinants and consequences of ESG controversies.
Cristina Alexandrina Ştefănescu, Andra Larisa Suciu   +1 more
wiley   +1 more source

Deteksi Financial Statement Fraud Berdasarkan Perspektif Pressure dalam Fraud Triangle [PDF]

, 2019
This study aims to determine the effect of the fraud triangle perspective illustrated by financial stability, external pressure, and financial targets on financial statement fraud on manufacturing companies listed on the Indonesia Stock Exchange in 2015 ...
Amelia, Amelia, Sianipar, Ompon Lastiur, Muhammad Yunus, Saragih, Kharisma Yudha, Ompon Lastiur Sianipar, Amelia Amelia, Kharisma Yudha Saragih   +6 more
core   +1 more source

Sound Financial Practices and Entrepreneurs' Socio‐Environmental Commitment: Revealing the Role of Financial Barriers

Business Strategy and the Environment, EarlyView.
ABSTRACT Small enterprises (SEs) constitute a major component of economic systems, and their socio‐environmental commitment is critical for promoting societal well‐being. This paper examines the direct effect of sound financial practices on socio‐environmental commitment and evaluates the mediating role of financial constraints—specifically debt and ...
Marcos Álvarez‐Espiño, Sara Fernández‐López, Lucía Rey‐Ares   +2 more
wiley   +1 more source