Results 101 to 110 of about 8,291 (262)

Internet of Things and blockchain applications in food audit, authenticity, and traceability: A systematic review

Food Biomacromolecules, EarlyView.
Abstract This review evaluates the integrated applications of the Internet of Things (IoT) and blockchain technologies in enhancing food audit systems, authenticity verification, and supply chain traceability, transparency, and data reliability. Following Preferred Reporting Items for Systematic Reviews and Meta‐Analyses guidelines, a systematic review
S. Sriranjani, Samuel Ayofemi Olalekan Adeyeye   +1 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

Rethinking law in books versus law in action in China's first experiment of a personal insolvency regime: Towards a more debtor‐oriented procedural design

International Insolvency Review, EarlyView.
Abstract Although a local experiment, the promulgation of the Regulations of Shenzhen Special Economic Zone on Personal Bankruptcy (SPBR) in 2020 was hailed as a significant milestone in China's insolvency lawmaking which has thus far addressed only corporate insolvencies.
Jenny Fu, Jin Chun
wiley   +1 more source

Subordination of related party claims in insolvency: A suggestive framework for Asian regimes

International Insolvency Review, EarlyView.
Abstract Related party loans, due to their inherent nature, warrant a higher threshold for scrutiny when compared to loans extended by unrelated parties. Why were these monies advanced as loans, carrying higher priority in insolvency, rather than being invested as share capital?
Aditya Jain, Dhanya Jha, Rebecca Parry
wiley   +1 more source

Financial distress and fraud hexagon theory components on financial statement fraud

International journal of business, economics and management
This study aims to examine the effect of financial distress and the components of the Fraud Hexagon Theory on financial statement fraud among insurance companies listed on the Indonesia Stock Exchange (IDX) during the 2019–2023 period. From the total population, 12 companies met the sampling criteria, resulting in 60 firm-year observations over the ...
I.G.A. Kade Amanda Githayoni, Ni Ketut Rasmini, I Ketut Sujana, I Nyoman Wijana Asmara Putra, Gerianta Wirawan Yasa, Ni Made Adi Erawati   +5 more
openaire   +1 more source

An Investigation of the Relationship Between Central Bank Unconventional Monetary Policy and Bitcoin Activity

International Journal of Finance &Economics, EarlyView.
ABSTRACT This article investigates whether the unconventional monetary policy (UMP) measures pursued by the Federal Reserve, the Bank of England, the Bank of Japan, and the European Central Bank since the Global Financial Crisis (GFC) are associated with an appetite for cryptocurrency.
Niamh Wylie, Martha O'Hagan‐Luff
wiley   +1 more source

The Influence of Fraud Diamond, Financial Leverage, and Financial Stability on Financial Statement Fraud

This research aims to analyze the influence of fraud diamonds, financial leverage, and financial stability on fraudulent financial statements. This research uses quantitative methods with company annual financial report data which has been published during the 2017-2021 period and can be accessed via the official website of the Indonesia Stock Exchange
Rietra Aryza Arnindhita, Sarwenda Biduri
openaire   +2 more sources

Technological Evolution in Fintech: A Decadal Scientometric and Systematic Review of Developments and Criticisms

International Journal of Finance &Economics, EarlyView.
ABSTRACT This study aims to classify pivotal fintech innovations and explore the prospects and pitfalls associated with emerging fintech services extensively discussed in the literature. We conducted a multistage systematic review of research published on fintech over the past decade from a technological perspective. Using the Preferred Reporting Items
Muhammad Imran Qureshi, Nohman Khan
wiley   +1 more source

The Impact of Economic Growth on Insurance (Growth)

International Journal of Finance &Economics, EarlyView.
ABSTRACT This paper investigates the impact of economic growth on insurance (growth), focusing on the outflow side of the insurance activity, as captured by benefits (including commissions and expenses). The findings provide evidence that economic growth does exert a positive, statistically significant impact on the benefit side of insurance (growth ...
Nicholas Apergis, Thomas Poufinas, Panagiotis Kimpouropoulos   +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