Results 41 to 50 of about 615 (136)

The Impact of Financial Reporting Mandates on Labor Unions

Journal of Accounting Research, EarlyView.
ABSTRACT Labor unions in the United States are subject to financial reporting mandates. This study examines how these mandates affect unions and their members. Using several regulation‐based empirical designs, we document that more granular reporting requirements adversely affect unions' election outcomes.
QINGKAI DONG, ANTHONY LE
wiley   +1 more source

ANALISIS PENGARUH FRAUD PENTAGON TERHADAP KECURANGAN LAPORAN KEUANGAN MENGGUNAKAN BENEISH MODEL PADA PERUSAHAAN YANG MENERAPKAN ASEAN CORPORATE GOVERNANCE SCORECARD

Jurnal ASET (Akuntansi Riset), 2017
. The purpose of this study is to determine the effect of analysis fraud pentagon toward fraudulent financial reporting using the beneish model to the companies have implemented ASEAN CG Scorecard fraud pentagon measured by arrogance, competence ...
Aprilia Aprilia
doaj   +1 more source

The “Digital Turn” of Value Chain Due Diligence Regulation: How Technology Reconfigures Stakeholder Engagement

Global Policy, EarlyView.
ABSTRACT This article examines the “digital turn” in value chain due diligence, focusing on how emerging digital tools and technologies are reshaping the practice and politics of stakeholder engagement in transnational labor governance. As value chain legislation—most notably the EU Corporate Sustainability Due Diligence Directive (CSDDD)—extends ...
Klaas Hendrik Eller, Antoine Duval
wiley   +1 more source

Predicting financial reports fraud by machine learning: the proxy of auditor opinions

Cogent Business & Management
This study examines the effectiveness of various machine learning algorithms in detecting financial report fraud among firms listed on the Ho Chi Minh City and Hanoi stock exchanges.
Cuong Nguyen Thanh, Tam Phan Huy
doaj   +1 more source

RED FLAGS AND FRAUD PREVENTION ON RURAL BANKS

Buletin Ekonomi Moneter dan Perbankan, 2016
This paper identifies the effectiveness of the red flags in detecting fraudulent financial statements, as well as preventive measures appropriate to implemented in Bank Perkreditan Rakyat (BPR).
Ni Wayan Rustiarini, Ni Nyoman Ayu Suryandari, I Kadek Satria Nova   +2 more
doaj   +1 more source

How do fraud diamond and procrastination trigger cheating behavior in online learning during the Covid-19 pandemic?

The Indonesian Accounting Review, 2022
The Covid-19 pandemic that hit Indonesia has changed the pattern of the learning system from face-to-face in the classroom to online learning. In practice, the online learning system utilizes information technology, which raises not only effectiveness,
Novita Novita, Firdatul Jannah
doaj   +1 more source

A Structured Review of Research‐Informed Instructional Strategies to Support CPA Enabling Competencies in Future Accountants*

Accounting Perspectives, Volume 24, Issue 1, Page 189-249, March 2025.
ABSTRACT CPA enabling competencies underpin the human skills and professional values that all future accountants should possess. Nevertheless, to date, the discourse is limited within the scholarship of teaching and learning on how to best inculcate these competencies in future accountants.
Sanobar Siddiqui
wiley   +1 more source

Examining the fraud diamond theory through ethical culture variables: A study of regional development banks in Indonesia

Cogent Business & Management, 2022
Previous literature which examined relationship between fraud risk factors and occupational frauds occurrence is limited to the setting of a single developed country.
Dwi Ratmono, Frendy
doaj   +1 more source

The law of AI knowledge distillation

American Business Law Journal, EarlyView.
Abstract Knowledge distillation—the practice of training a compact student model on the outputs of a larger teacher model—has emerged as the fastest‐growing technique for replicating and disseminating frontier artificial intelligence (AI) capabilities.
Taorui Guan
wiley   +1 more source

The first bear raid and squeeze: Isaac Le Maire and the Dutch East India Company

The Economic History Review, EarlyView.
Abstract In 1609, the Dutch East India Company (VOC) faced a bear raid by a syndicate of short sellers led by Isaac Le Maire, a former director. We reconstruct the forward trade between 1607 and 1611, the actions taken by the syndicate members, and the responses to these actions by the company.
Oscar Gelderblom, Abe de Jong, Joost Jonker   +2 more
wiley   +1 more source