Results 41 to 50 of about 8,291 (262)

TEORI FRAUD PENTAGON dan DETEKSI KECURANGAN PELAPORAN KEUANGAN

Jurnal Akuntansi Kontemporer, 2019
The purpose of this research is to investigate whether the fraud pentagon theory predictors, namely: Pressure, Opportunity, Rationalization, Capability and Arrogance able to explain the probability of financial statement of fraud occurrence in Indonesia.
Nova Novita
doaj   +1 more source

Powerful transformations: The experiences of higher education teaching staff who were first‐generation university students

British Educational Research Journal, EarlyView.
Abstract Historically, a university education has been seen primarily as a route for the middle classes to achieve professional qualifications while structural barriers have served to restrict entry to individuals from particular demographics. First‐generation students (FGS), often with low socio‐economic backgrounds, face multiple barriers to Higher ...
Helen Williams, Ellen‐Alyssa Gambles
wiley   +1 more source

Testing the Crowes Pentagon Theory of Fraud on Financial Statement Fraud [PDF]

International Journal of Management, Accounting and Economics
This paper aims to test the Crowes Pentagon Theory of Fraud in detecting financial statement fraud and provide further explanation of the fraud indicators in the Pentagon Fraud Theory consisting of pressure, opportunity, competence, rationalization, and ...
Jasella Yanti, Yossi Diantimala, Nuraini A   +2 more
doaj   +1 more source

Green Innovation and Firm Efficiency: The Role of Institutional Quality in Italian High‐Tech Manufacturing Sectors

Business Strategy and the Environment, EarlyView.
ABSTRACT The aim of this research is to verify whether institutional quality affects the relationship between green innovation and firm efficiency within the high‐tech manufacturing sectors. To estimate jointly the parameters of a stochastic frontier and the coefficients of a model explaining technical inefficiency, we employed the one‐step estimation ...
Mariarosaria Agostino, Sandro Rondinella, Marianna Succurro   +2 more
wiley   +1 more source

Financial Reporting Fraud and Models to Assist in Detecting Financial Statement Fraud

INTERNATIONAL JOURNAL OF MULTIDISCIPLINARY RESEARCH AND ANALYSIS, 2023
The article has used the methodology, analysis and synthesis to accomplish the set research objectives. Accordingly, based on the methodology, the article has presented the concept, purpose and importance of information provided in financial statements.
Thuy Vinh Nguyen, Thi Huong Tram Le
openaire   +1 more source

Do ESG Leaders Achieve Higher Firm Financial Performance? The Influence of Women Directors and Controversial Industries

Business Strategy and the Environment, EarlyView.
ABSTRACT Given the growing pressure on companies to achieve high ESG performance while minimising ESG controversies, this study investigates how ESG performance and ESG controversies jointly affect firm financial performance (measured as ROA and ROE), considering the effect of the presence of women directors and of operating in controversial versus non‐
Alice Alosi, Emilia Filippi
wiley   +1 more source

FINANCIAL STATEMENT FRAUD AND FINANCIAL STABILITY

PROSIDING SEMINAR NASIONAL CENDEKIAWAN, 2019
AbstrakLaba adalah salah satu yang mencerminkan kondisi keuangan dan menjadi tolak ukur performa perusahaan. Penelitian ini ditujukan untuk mengidentifikasi laporan keuangan yang terdapat kecurangan dengan menghubungkan dengan stabilitas keuangan perusahaan.
openaire   +2 more sources

The Degradation of Access‐Based Business Models: Customer Misbehavior and Shared Mobility

Business Strategy and the Environment, EarlyView.
ABSTRACT Access‐based services are considered one of the strategies to embed sustainability in business models. Yet, because the evolution of these business models has been overlooked, we do not know whether their promise to create triple value is sustained.
Andres Camacho, Carmen Valor
wiley   +1 more source

Do Fraud Pentagon Factors Explain Financial Statement Fraud? Evidence from Indonesian Manufacturing Firms

Advanced Research in Economics and Business Strategy Journal
This study aims to analyze the influence of factors in the fraud pentagon theory, namely financial targets, financial stability, external pressure, ineffective monitoring, change in auditor, change in director, and the frequency of CEO pictures, on ...
Maria Leontina Karina Pajur, Fidiana Fidiana , David Efendi   +2 more
doaj   +1 more source

Corporate Decarbonization via Technology and Management

Business Strategy and the Environment, EarlyView.
ABSTRACT This study provides a comprehensive overview of key findings on decarbonization, advanced technologies, and management strategies, highlighting emerging themes shaping the field. Advanced technologies enhance carbon reduction through efficiency, real‐time monitoring, and optimizing resource optimization.
Heidy Montero‐Teran, Rudolf R. Sinkovics, Olli Kuivalainen   +2 more
wiley   +1 more source