Results 61 to 70 of about 54,915 (220)
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
Predicting financial reports fraud by machine learning: the proxy of auditor opinions
Cogent Business & ManagementThis 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 +2 more
doaj +1 more source
Fraud Pentagon dan Kecurangan Laporan Keuangan [PDF]
, 2018 Nowadays fraudulent actions on financial statements are increasing. The impact of these actions is not only felt by investors individually but also affects global economic stability.
Faradiza, S. A. (Sekar)
core
The Effect of Diamond Fraud on Academic Fraud Behavior
Jurnal Ilmiah Akuntansi KesatuanThe study aims to address the impact of Pressure, Opportunity, Rationalization, and Capability on academic cheating behavior with academic integrity as moderated variables on scholarship students at Economic and Business Faculty, Djuanda University.
null Siti Salwawati +2 more
openaire +1 more source
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
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
The Fraud Diamond and Abnormal Managerial Tone [PDF]
بررسیهای حسابداری و حسابرسیObjective This study examines the impact of the fraud diamond dimensions, including fraud motivation, fraud opportunity, fraud rationalization, and managers' capability to commit fraud, on abnormal managerial tone in the annual board of directors ...
Azam Pouryousof, Mahdi Saghafi
doaj +1 more source
Fraudsters, Churches, Economy, and the Expectations Gap: Applying Trends of Occupational Fraud to an Assurance Engagement Team Plan and Fraud-Prevention Client Proposal [PDF]
, 2014 The purpose of this thesis is to present an overview of fraud, including concepts, trends, and controls to in turn, develop an effective assurance work plan as well as a fraud-prevention proposal to a potential client.
Trout, Jenny
core +1 more source
Insider Trading dalam Perspektif Fraud Diamond [PDF]
, 2016 Insider trading adalah perdagangan efek yang dilakukan oleh mereka yang tergolong “orang dalam”Perusahaan (dalam arti luas), dimana perdagangan efek tersebut didasarkan karena adanya suatu“informasi orang dalam” (inside information) yang penting dan ...
Wijayani, D. R. (Dianing)
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