Results 51 to 60 of about 83,310 (315)
PENGARUH FRAUD TRIANGLE FACTORS TERHADAP PERILAKU FRAUD
Among Makarti, 2019 The Fraud action is frequent and increase in many area. It brings a loss to firms and government. Many factors can affect Fraud, such as unsuitability of compensation, internal control ineffectiveness, and perceived behavioral control. This research aims
Taufiq Andre Setiyono
doaj +1 more source
Artificial Intelligence and Environmental, Social, and Governance: A Hybrid Bibliometric Approach
Business Strategy and the Environment, EarlyView.ABSTRACT This study provides a comprehensive overview of research on artificial intelligence (AI) and Environmental, Social, and Governance (ESG) by creating a knowledge map of the field. Using a systematic–bibliometric approach, we quantitatively analyzed a total of 129 documents, which collectively were cited 4276 times (2017–2024).
Qiang (John) Wu +3 more
wiley +1 more source
The Southern African Journal of Entrepreneurship and Small Business Management, 2008 Given the important socio-economic role performed by Small, Medium and Micro Enterprises (SMMEs) and the negative consequences of fraud on their businesses, the objective of this study was to investigate the perceptions and management of fraud by SMME ...
Suzette Viviers, Danie Venter
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Business Strategy and the Environment, EarlyView.ABSTRACT This paper examines the association between environmental, social, and governance (ESG) ratings and firm performance, taking into account the role of firms' strategic investments in research and development (R&D) and advertising. Drawing on resource‐based view and signalling theory perspectives and employing the generalised method of moments ...
Syed Zulfiqar Ali Shah +2 more
wiley +1 more source
Financial Fraud Detection Using Value-at-Risk With Machine Learning in Skewed Data
IEEE AccessThe significant losses that banks and other financial organizations suffered due to new bank account (NBA) fraud are alarming as the number of online banking service users increases.
Abdullahi Ubale Usman +5 more
doaj +1 more source
Jurnal Manajemen, 2018 Penelitian ini bertujuan untuk menguji perbedaan antara auditor independen di Kantor Akuntan Publik yang melakukan fraud dan tidak melakukan fraud terkait teori fraud triangle yaitu tekanan (pressure), kesempatan (opportunity), dan rasionalisasi atau ...
Nadya Megakarina +3 more
doaj +1 more source
Climate Change Risks and Customer Concentration: Evidence From US‐Listed Firms
Business Strategy and the Environment, EarlyView.ABSTRACT While prior studies have investigated climate risks in supply chains, customer ESG pressures, and shared climate exposure, this paper is, to the best of our knowledge, the first to provide direct empirical evidence on the relationship between climate change risks and firms' customer concentration.
Thi Thuy Trang Nguyen +2 more
wiley +1 more source
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 +2 more
wiley +1 more source
Tinjauan Kecurangan Akademik dari Perspektif Fraud Diamond
Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen, 2020 This research aims to prove the existence of the Fraud Diamond Theory in academic fraud at the Accounting Department StatePolytechnic of Malang.
Shanti Rahayu Kusuma Ningrum +2 more
doaj +1 more source
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