Results 61 to 70 of about 615 (136)
Digital Financial Development, Institutional Efficiency, and Bank Stability in Sub‐Saharan Africa
Business Strategy &Development, Volume 9, Issue 3, September 2026.ABSTRACT This study examines the relationship between digital financial inclusion (DFI) and bank performance in Sub‐Saharan Africa using a balanced panel of 28 economies over 2004–2021. The empirical strategy employs two‐way fixed effects with Driscoll–Kraay standard errors to address cross‐sectional dependence.
Eric Kofi Boadi +4 more
wiley +1 more source
Food Biomacromolecules, Volume 3, Issue 3, Page 678-705, September 2026.Abstract This review evaluates the integrated applications of the Internet of Things (IoT) and blockchain technologies in enhancing food audit systems, authenticity verification, and supply chain traceability, transparency, and data reliability. Following Preferred Reporting Items for Systematic Reviews and Meta‐Analyses guidelines, a systematic review
S. Sriranjani +1 more
wiley +1 more source
Contemporary Accounting Research, Volume 43, Issue 3, Page 1253-1282, Fall 2026.ABSTRACT This paper examines the association between CEOs' prosocial tendency and their firms' likelihood of accounting manipulation. We measure CEOs' prosocial tendency based on their involvement with charitable organizations. We find that prosocial CEOs are less likely to engage in accounting manipulation, as proxied by material non‐reliance ...
Mei Feng +3 more
wiley +1 more source
The Mutable Original: How Chinese Counterfeits Become Nigerian Originals in African Markets
American Anthropologist, Volume 128, Issue 3, Page 581-594, September 2026.ABSTRACT Affordable Chinese copies of Western brands are ubiquitous in African markets. Despite democratizing consumer access, these goods appear to cement hegemonic value hierarchies that rank Chinese or local products as inferior to Western goods.
Jing Jing Liu
wiley +1 more source
TEORI FRAUD PENTAGON dan DETEKSI KECURANGAN PELAPORAN KEUANGAN
Jurnal Akuntansi Kontemporer, 2019 The purpose of this research is to investigate whether the fraud pentagon theory predictors, namely: Pressure, Opportunity, Rationalization, Capability and Arrogance able to explain the probability of financial statement of fraud occurrence in Indonesia.
Nova Novita
doaj +1 more source
ANALISIS PENGARUH FRAUD DIAMOND DALAM MENDETEKSI TINGKAT ACCOUNTING IRREGULARITIES
Jurnal Akuntansi Indonesia, 2017 This study aimed to analyze the factors that effect the level of accounting irregularities. Accounting Irregularities is the aggresive accounting practices, misuse of the facts that apply to the financial statements either intentionally or ...
Zulvi Nurbaiti, Rustam Hanafi
doaj +1 more source
Revisiting Fraud Theories in Indonesian Context: A Systematic and Critical Literature Analysis
The Indonesian Accounting ReviewFinancial fraud, ranging from corporate mismanagement to embezzlement of public funds, remains a crucial issue in Indonesia, reflecting systemic weaknesses in governance and regulation.
Ida Kristiana +2 more
doaj +1 more source
Critical Quarterly, Volume 68, Issue 3, Page 103-130, October 2026.
Nicholas Smart
wiley +1 more source
Indonesian Interdisciplinary Journal of Sharia EconomicsThis study aims to test the effect of fraud diamond theory on fraud tendencies with internal control systems as moderating variables. This study uses 135 sample data taken using a purposive method based on criteria.
Fransiska Trisyami Irmayati Subu +2 more
doaj +1 more source
An empirical analysis of asset misappropriation fraud during the COVID-19 crisis [PDF]
Problems and Perspectives in ManagementThe objective of this paper is to examine asset misappropriation fraud during the COVID-19 pandemic. The study examines the impact of four elements of fraud risk factors and Islamic religiosity on the propensity for fraud among employees who manage ...
Darsono Darsono +4 more
doaj +1 more source