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
Pengaruh Pengalaman, Keahlian, dan Skeptisisme Profesional terhadap Pendeteksian Kecurangan (Studi Empiris pada Bpk RI Perwakilan Sumatera Selatan) [PDF]
, 2018 This research was aimed to examine the effect of experience, expertise,and professional skepticism toward fraud detection empirical study in BPK RI South Sumatra Representative.
Delamat, H. (Harun) +2 more
core
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
Fraud Pentagon in Detecting Financial Statement Fraud
Journal of Multiperspectives on Accounting LiteraturePurpose: This study aims to prove the influence of the fraud pentagon on the existence of fraudulent financial statements. Methodology/approach: This research approach is quantitative with secondary data in the form of company annual reports in the manufacturing sector with the food & beverage sub-sector listed on the IDX for the 2016-2020 ...
Ruci Arizanda Rahayu +3 more
openaire +2 more sources
PERSEPSI AUDITOR PEMERINTAH MENGENAI INSTRUMEN PENCEGAHAN DAN PENDETEKSIAN TINDAKAN KECURANGAN DI SEKTOR PUBLIK (Studi Empiris pada BPK RI, BPKP RI, dan Inspektorat Provinsi Jawa Tengah) [PDF]
, 2017 This study aims to determine the methods of prevention and detection, internal control, management policies, and management integrity affect fraud in the public sector. Fraud in the public sector have been focused on when these fraudulent acts have taken
KAWEDAR, Warsito +1 more
core
Internationalization and ESG Controversies: Do Foreign Directors on Corporate Boards Matter?
Business Strategy and the Environment, EarlyView.ABSTRACT This study examines the relationship between internationalization and environmental, social, and governance (ESG) controversies, focusing on whether foreign directors on corporate boards influence this relationship. Drawing on resource dependence theory, we argue that internationalization increases ESG controversies due to the complexity of ...
Mohamed Elsayed +4 more
wiley +1 more source
Real-Time Financial Fraud Detection Using Adaptive Graph Neural Networks and Federated Learning
International Journal of Management and Data AnalyticsDetecting financial fraud in real time is an ongoing challenge due to the ever-evolving nature of fraudulent activities. Conventional fraud detection systems rely heavily on static machine learning models, which often struggle to adapt to emerging fraud
Milad Rahmati
doaj
Big data and artificial intelligence on fraud detection: the mediating role of fraud awareness
Jurnal Akademi AkuntansiPurpose: This research aims to examine the influence of Big Data and Artificial Intelligence on Fraud Detection and analyze the role of Fraud Awareness as a mediating variable in strengthening these relationships in modern auditing practices ...
Kadek Puteri Wulandari, Dhini Suryandari
doaj +1 more source
Determinants influencing fraud detection: Role of internal auditors’ quality [PDF]
Problems and Perspectives in ManagementFrequent occurrences of fraud take place due to poor fraud prevention and detection. The purpose of this study is to ascertain the impact of internal audit effectiveness and continued professional commitment to fraud detection with internal auditors ...
Eka Hariyani +4 more
doaj +1 more source
Merging automobile regulatory bodies: The case of Atlantic Canada [PDF]
The recent automobile liability insurance crisis in Atlantic Canada has prompted the four provincial legislations (Newfoundland and Labrador, New Brunswick, Nova Scotia and Prince Edward Island) to setup a task force to redesign, if necessary, the ...
Boyer, M. Martin, Schiller, Jörg
core