Results 71 to 80 of about 108,372 (309)
Fraud control arrangements [PDF]
, 2014 This audit examined selected entities’ effectiveness in implementing entity-wide fraud control arrangements, including compliance with the requirements of the 2011 Commonwealth Fraud Control Guidelines, and the overall administration of the fraud control
core
Business Strategy and the Environment, EarlyView.ABSTRACT Although ESG controversies are on the rise, research investigating them yields contradictory findings. The paper provides resolutions to the debate through investigating (a) how ESG controversies influence firms' short‐term and long‐term financial performance; (b) how firms navigate ESG controversies' effect; and (c) how ESG controversies ...
Amalesh Sharma +3 more
wiley +1 more source
FRAUD AND WHISTLEBLOWING IN THE MANAGEMENT OF STUDENT FUNDS [PDF]
, 2020 The aim of this study was to find out whether there is the potential for fraud and whistleblowing in the management of student funds as a way to detect fraud in universities.
Hapsari, Aprina Nugrahesthy Sulistya +1 more
core +2 more sources
Business Strategy and the Environment, EarlyView.ABSTRACT Research on ESG controversies has expanded rapidly, but findings remain fragmented and lack a unifying perspective. This study conducts a PRISMA‐guided, framework‐based systematic review of 68 empirical articles published between 2018 and 2025 (May) to synthesize the main determinants and consequences of ESG controversies.
Cristina Alexandrina Ştefănescu +1 more
wiley +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT Small enterprises (SEs) constitute a major component of economic systems, and their socio‐environmental commitment is critical for promoting societal well‐being. This paper examines the direct effect of sound financial practices on socio‐environmental commitment and evaluates the mediating role of financial constraints—specifically debt and ...
Marcos Álvarez‐Espiño +2 more
wiley +1 more source
Understanding fraud: the nature of fraud offences recorded by NSW Police [PDF]
, 2015 Property offences have been declining in New South Wales, but one crime which has bucked this trend is fraud. Abstract Aim: 1) To provide an understanding of the nature of fraud incidents recorded by NSW Police.
Wayne Macdonald, Jacqueline Fitzgerald
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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
doaj +1 more source
Dynamic Spillovers Between FinTech, Blockchain, and Green Finance: A Quantile Connectedness Approach
Business Strategy and the Environment, EarlyView.ABSTRACT This paper explores how financial innovation and environmental sustainability intersect by analyzing spillovers between FinTech, blockchain energy use, and green finance. Using a Quantile Vector Autoregression (QVAR) framework, we examine weekly data from 2018 to 2024 across 11 digital, environmental, and macro‐financial indices.
Mehmet Sahiner, Sisi Sung, James Devlin
wiley +1 more source
Determinants of Fraud Stars with Religiosity as a Moderation Variable
Indonesian Interdisciplinary Journal of Sharia EconomicsPenelitian ini mengevaluasi berbagai faktor yang mempengaruhi kecenderungan kecurangan (fraud) dalam organisasi. Hasil penelitian menunjukkan bahwa tekanan tidak berpengaruh terhadap kecenderungan fraud, baik tekanan finansial maupun non-finansial ...
Dwi Lestari, Lilis Ardini, David Effendi
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