Results 131 to 140 of about 108,372 (309)

Bibliometric Analysis and Visualization: Fraud Accounting Research [PDF]

open access: yes
This study systematically examines the intellectual structure of accounting fraud research, identifying key trends, gaps, and opportunities to guide future scholarly and practical efforts in fraud detection and prevention. Using bibliometric analysis, we
Winarto, Wahid Wachyu Adi
core   +2 more sources

A Framework for Impression Management in Extra‐Financial Reporting

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This paper examines how organisations employ impression management tactics in extra‐financial reporting, particularly in the context of environmental, social and governance (ESG) concerns. As stakeholder scrutiny and regulatory expectations intensify, organisations increasingly shape non‐financial disclosures to influence perceptions of ...
Laura Ribeiro   +3 more
wiley   +1 more source

Does Opportunistic Fraud in Automobile theft Insurance Fluctuate with the Business Cycle ? [PDF]

open access: yes
We analyze the empirical relationship between opportunistic fraud and business cycle. We find that residual opportunistic fraud exists both in the contract with replacement cost endorsement and the contract with no-deductible endorsement in the Taiwan ...
Georges Dionne, Kili C. Wang
core  

Experiencing Extreme Hunger in Anorexia Nervosa Recovery: A Qualitative Analysis of Reddit Narratives

open access: yesInternational Journal of Eating Disorders, EarlyView.
ABSTRACT Objective Recovery from anorexia nervosa involves psychological and social adjustments that extend beyond weight restoration. Online forums increasingly serve as spaces where recovery experiences are openly shared, including accounts of “extreme hunger” during refeeding—a phenomenon that has not been reported in the clinical literature.
Léonie Langanay   +6 more
wiley   +1 more source

Optimal auditing with scoring: theory and application to insurance fraud [PDF]

open access: yes
This article makes a bridge between the theory of optimal auditing and the scoring methodology in an asymmetric information setting. Our application is meant for insurance claims fraud, but it can be applied to many other activities that use the scoring ...
Giuliano, Florence   +2 more
core   +1 more source

Conspiracy Theory Endorsement Profiles: A Cluster Validation Study

open access: yesEuropean Journal of Social Psychology, EarlyView.
ABSTRACT A substantial body of research has investigated the determinants of conspiratorial beliefs, yet little is known about different conspiracy theory endorsement profiles. The present study used cluster analysis on a set of 52 conspiratorial statements tapping into six conspiracy theory types to identify and validate conspiracy theory endorsement ...
Otto Mäki   +6 more
wiley   +1 more source

The Effectiveness of Insurance Fraud Statutues: Evidence from Automobile Insurance [PDF]

open access: yes
Insurance fraud, which adds an estimated $85 billion per year to the total insurance bill in the U.S., is an extremely serious problem for consumers, regulators, and insurance companies.
Lars S. Powell   +2 more
core  

Bidirectional Wireless Power Transfer for Electric Vehicle Energy Systems Integrating Modelling, Intelligent Control, Communication and Cybersecurity: A Review

open access: yesEnergy Science &Engineering, EarlyView.
This graphical abstract illustrates the evolution of wireless electric vehicle charging from unidirectional wireless power transfer to bidirectional wireless power transfer (BWPT) and toward future intelligent, autonomous wireless energy systems.
P. V. Elumalai   +6 more
wiley   +1 more source

Strategies for Identification and Mitigation of Sanguinarine in Mustard Oil Adulterated by Argemone—A Comprehensive Review

open access: yesFood Chemistry International, EarlyView.
Sanguinarine, a toxic alkaloid present in argemone, can lead to epidemic dropsy or chronic diseases through DNA intercalation and immune system suppression. Regulatory efforts face challenges due to economic motivations for adulteration as well as technical, social, and infrastructure barriers.
Gururaj Pejavara Narayana   +4 more
wiley   +1 more source

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

open access: yesFood 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   +1 more
wiley   +1 more source

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