Results 81 to 90 of about 54,705 (227)
Diamond Fraud Analysis in Detecting Financial Statement Fraud in Manufacturing Companies
International Journal of Social Science and Business, 2022 Business people must provide accurate and relevant information and be free from fraud that will mislead other parties. To provide appropriate information for users of financial statements, the preparation of these financial statements must be prepared as well as possible according to accurate data based on applicable accounting rules.
Anita Ade Rahma +4 more
openaire +1 more source
Evolving Political Accountability in Kenya [PDF]
, 2010 published or submitted for publicationnot peer ...
Jacob Butler
core
Do Politically Connected Board Members Influence Firms' Debt Choices? Public Debt Versus Bank Debt
European Financial Management, Volume 32, Issue 2, Page 526-564, March 2026.ABSTRACT Using a unique hand‐collected data set on the political connections of board members of S&P 1500 companies, we find that board members with stronger government ties are positively associated with firms' preference for public debt over bank debt.
Mustapha Douch +2 more
wiley +1 more source
Theory Application: Why People Commit Fraud [PDF]
International Journal of Management, Accounting and Economics, 2018 Organizational setting plays an important role on the effectiveness of internal control as a mechanism to protect the organization against unwanted behavior by individuals.
Mohammed Azam
doaj
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)
core
Antipode, Volume 58, Issue 1, January 2026.Abstract Situated in the manufacturing and construction industries of Durban, South Africa, this paper presents an ethnographic investigation into non‐unionised labour activism emergent from so‐called “organised crime” linked to the patronage politics of the African National Congress. In doing so, this paper traces a twin process of post‐colonial class
Nicholas Abrams
wiley +1 more source
Rethinking Blockchain and Power Dynamics in Supply Chains: A Critical Discourse Analysis
Journal of Business Logistics, Volume 47, Issue 1, January 2026.ABSTRACT Despite a generally positive discourse on blockchain technology in academic literature, firms have struggled to implement it in their supply chains. In this article, we are deconstructing the typically positive perception of blockchain in the literature through a provocative style of theorizing and critical discourse analysis.
Lara Schilling +2 more
wiley +1 more source
Open up : the mission statement of the Control of Impulsive Action (Ctrl-ImpAct) lab on Open Science [PDF]
, 2019 The present paper is the mission statement of the Control of Impulsive Action (Ctrl-ImpAct) Lab regarding Open Science. As early-career researchers (ECRs) in the lab, we first state our personal motivation to conduct research based on the principles of ...
Bundt, Carsten +5 more
core +1 more source
Regulation &Governance, Volume 20, Issue 1, Page 105-118, January 2026.ABSTRACT There is a continuing debate on whether the internet serves as a public sphere for meaningful political discussion and increases political engagement. Yet, we know little about how internet users in authoritarian regimes perceive and experience online political discussion beyond the dominant frame of censorship and surveillance.
Daniela Stockmann, Ting Luo
wiley +1 more source