Results 111 to 120 of about 4,440,100 (389)

Do Firms Hoard Cash Under Environmental Pressure? Insights From GHG Emissions and Greenwashing Activities

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Environmental accountability has become a global priority, with governments implementing policies like the Kyoto Protocol and the Paris Agreement. However, many firms continue to operate outside environmentally ethical standards, facing potential regulatory, financial, and reputational risks.
Ones Amri   +3 more
wiley   +1 more source

HOW TO PREVENT FRAUD? [PDF]

open access: yes
Fraud can range from minor employee theft and unproductive behavior tomisappropriation of assets and fraudulent financial reporting. The risk of fraud can be reduced through a combination of prevention and detection measures.
Ionela–Corina Chersan
core  

Saving the Planet, Saving the Team, and Shouting Down the Messenger: The Relationships Among Narcissism Subtypes and Misreporting of Emissions

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study examines how three subtypes of narcissism—communal, antagonistic, and collective—relate to sustainability team members' willingness to misreport greenhouse gas (GHG) emissions. Using survey‐based online experiments with experienced professionals from the United States and United Kingdom, we assess whether narcissistic traits predict
Eric N. Johnson, Matthias Sohn
wiley   +1 more source

Integrating fraud hexagon into fraud control system: a study of Indonesia

open access: yesJPPI (Jurnal Penelitian Pendidikan Indonesia)
The fraud control system is an assessment of the risk of irregularities which is a proactive process that aims to identify and overcome organizational vulnerabilities due to conditions carried out by internal and external parties to the organization. The
Cris Kuntadi
doaj   +1 more source

Enhancing fraud detection in accounting through AI: Techniques and case studies

open access: yesFinance & Accounting Research Journal
The integration of artificial intelligence (AI) into accounting has significantly transformed the landscape of fraud detection. Traditional methods, while effective to some extent, often struggle with the increasing complexity and volume of financial ...
Beatrice Oyinkansola Adelakun   +3 more
semanticscholar   +1 more source

An Intelligent Data Mining System to Detect Health Care Fraud [PDF]

open access: yes, 2000
The chapter begins with an overview of the types of healthcare fraud. Next, there is a brief discussion of issues with the current fraud detection approaches.
Adya, Monica   +2 more
core   +1 more source

Corporate Sustainability Performance and Fraud Risk Management in Nigeria's Extractive Sector: The Moderating Role of Ownership Structure in an Evolving Environmental Policy Landscape

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Using the environmental quality cost management model, this study examines how fraud risk management (FRM) influences corporate sustainability performance (CSP) and how ownership structures moderate it. The study uses artificial neural networks (ANN) and logistic regression models to test two hypotheses. H1 demonstrates that the prevention and
Israel Akinbode Owolabi   +3 more
wiley   +1 more source

A comparative analysis of decision trees vis-a-vis other computational data mining techniques in automotive insurance fraud detection [PDF]

open access: yes, 2012
The development and application of computational data mining techniques in financial fraud detection and business failure prediction has become a popular cross-disciplinary research area in recent times involving financial economists, forensic ...
Bhattacharya, Sukanto   +3 more
core  

Using Financial and Sustainability Ratios to Map Sectors. An Approach With Compositional Data

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT The article aims to visualize in a single graph Spanish fish and meat processing companies with respect to solvency, energy, waste and water intensity and gender employment gap. These financial, environmental, and social indicators are ratios, which require specific statistical analysis methods.
Elena Rondós‐Casas   +3 more
wiley   +1 more source

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