Results 151 to 160 of about 274,113 (349)
Abstract Blockchain technology is a digital decentralized data ledger recording transactions in an encrypted format. Its implementation can potentially hold significant advantages for the built environment, particularly in manufacturing and building product usage aligned with Building Information Modeling (BIM). This paradigm shift toward decentralized
Aileen Pfeil +2 more
wiley +1 more source
Can ISO/IEC 17025 serve as a tool to prevent scientific fraud in chemical research laboratories?
Abstract Scientific fraud has been documented across multiple disciplines, and chemistry is no exception. Recent studies indicate that contamination of materials, methodological errors, and unreliable data, results, or analyses account for over 25% of retracted publications.
Flor Monica Gutierrez‐Alcantara
wiley +1 more source
Acute and diffuse impacts of fraud: A victim-centred teleology for a wicked problem
Fraud is the most frequently experienced crime in the UK, yet significantly underreported. Despite its prevalence, understanding and addressing fraud remains challenging.
Christopher Freeman
doaj +1 more source
ABSTRACT Public organisations often experience a discrepancy between improvements in technical efficiency and stakeholders' perceptions of integrity and performance. This study analyses the mechanisms that may underlie this efficiency–perception discrepancy in Spanish Defence Delegations during 2020–2023.
José Solana‐Ibáñez +1 more
wiley +1 more source
Emerging fraud: Fraud cases from emerging economies
Fraud has become a challenging phenomena affecting economies worldwide. Anti-fraud measures are an integral part of today's management practices and have found their way into business education.
Çaliyurt K., Idowu S.O.
core +1 more source
Symbolic Versus Substantive ESG Practices: A Systematic Review and Integrative Framework
ABSTRACT ESG reporting is widespread, but symbolic commitments do not always reflect substantive practices. This study conducts a systematic literature review of 62 empirical articles published between 2021 and 2025 to synthesize the main determinants and consequences of this disclosure–performance misalignment in ESG reporting (commonly referred to as
Cristina Alexandrina Ştefănescu +1 more
wiley +1 more source
ABSTRACT This study examines how engineering trained chief executive officers (CEOs) determine firms' sustainability performance and greenwashing behavior in Australian listed firms from 2016 to 2024. Drawing on Upper Echelons theory and Imprint theory, we argue that engineering cognition influences environmental strategy by providing conservative ...
Sulochana Dissanayake +1 more
wiley +1 more source
Payment Fraud in Italy and in the UK: Comparative Analysis and Prospects of Reform
SUMMARY: 1. Digital payment fraud and COVID-19 pandemic. – 2. From unauthorised to authorised fraud: rise in app fraud. – 3. Comparative analysis of payment fraud statistics in Italy and the UK. – 4. Payment fraud overview. – 5.
Giovanni Battista Barillà
doaj
ABSTRACT Corporations increasingly use Environmental, Social, and Governance (ESG) reports to articulate their commitments, priorities, and performance in sustainability governance. This study examines how Korean firms have configured and reconfigured their sustainability discourses across industries and time using 634 sustainability reports (2014–2024)
Taedong Lee +3 more
wiley +1 more source
Fraud in modern banking: Highlights on online internet banking fraud
This chapter is organized as follows: first, definitions, concept, and the motivations that lead fraudsters to execute fraudulent actions are clarified.
core +1 more source

