Results 161 to 170 of about 274,113 (349)

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

Professionalising counter fraud specialists (fraud investigators) in the UK public sector: a focus upon Department for Work and Pensions, National Health Service and the Local Authority [PDF]

open access: yes, 2013
This thesis seeks to examine and explore the professionalisation initiatives of the UK public sector counter fraud specialists (fraud investigators), with a focus upon the Department for Work and Pensions (DWP), National Health Service (NHS) and Local ...
Frimpong, KO
core  

The Effect of CEO Narcissism on the Quality of Environmental, Social, and Governance Reporting—Evidence From Listed German Companies

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study explores how CEO narcissism—a salient individual trait within the upper echelons of corporate leadership—shapes the quality of environmental, social, and governance (ESG) reporting in large German firms. Drawing on data from 109 DAX, MDAX, and SDAX companies between 2017 and 2021 (545 firm‐year observations), we find that ...
Jennifer Zeppenfeld   +2 more
wiley   +1 more source

Exploring the Role of Competitiveness in Sustainability Standards: Insights From an Animal Welfare Scheme Adopted by Supermarkets

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Research on supermarket‐related voluntary sustainability standards (VSSs) is divided on whether competition helps or hinders efforts to reduce negative social and environmental impacts. This paper examines how the standardization process shapes these outcomes.
Frits Kremer   +3 more
wiley   +1 more source

Fraud cycles [PDF]

open access: yes
Fraud is an ancient crime and one that annually causes hundreds of billions of dollars in losses. We examine the behavioral patterns over time of different types of frauds, which illustrate cyclical frequencies.
Gong, Jiong   +2 more
core  

Validation Questions Are Not Enough—Bots Can Mimic Human Responses and Voices to Infiltrate Your Study: Commentary on Pennesi et al. (2026)

open access: yesInternational Journal of Eating Disorders, EarlyView.
ABSTRACT As online research has proliferated, so too have threats to data integrity. Recent literature continues to raise concerns with survey fraud and threats to data integrity in online eating disorder (ED) research. In this commentary, we expand on recent work by describing threats to data integrity we are currently encountering in our online ...
C. Blair Burnette   +2 more
wiley   +1 more source

Comprehensive Review on Advancements in Food Preservation Technologies for Quality and Sustainability

open access: yesFood Chemistry International, EarlyView.
Preservatives limit microbial development, oxidation, and enzymatic degradation, resulting in better food quality and extended shelf life. Classified as natural, synthetic, or biological, each preservative has distinctive attributes and modes of action. Growing preference for natural preservatives aligns with clean label trends.
Monica Suresh   +4 more
wiley   +1 more source

Enhancing Vendor Selection Integrity: Integrating Fraud Heptagon Theory Framework in the Context of Fraud Prevention

open access: yes
This study examines how financial pressure, rationalization, opportunity, arrogance, competence, culture, and religiosity influence fraudulent behavior in vendor selection processes using Fraud Heptagon Theory, making it suitable for analyzing potential ...
Bagaskara, Fadilah Fajar   +2 more
core   +1 more source

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