Results 31 to 40 of about 8,324 (256)

Preface to fraud and fraud prevention: international perspectives [PDF]

open access: yesJournal of Criminological Research, Policy and Practice, 2020
The impetus for this special issue of The Journal of Criminological Research, Policy and Practice is the continuing growth in the fraud problem internationally. Fraud is one of the largest areas of increasing crime, going against the overall downward trend in crime in the last 30 years.
openaire   +2 more sources

Do ESG Leaders Achieve Higher Firm Financial Performance? The Influence of Women Directors and Controversial Industries

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Given the growing pressure on companies to achieve high ESG performance while minimising ESG controversies, this study investigates how ESG performance and ESG controversies jointly affect firm financial performance (measured as ROA and ROE), considering the effect of the presence of women directors and of operating in controversial versus non‐
Alice Alosi, Emilia Filippi
wiley   +1 more source

The Effect of Internal Control and Good Government Governance on Fraud Prevention

open access: yesIndonesian Interdisciplinary Journal of Sharia Economics
Fraud remains a critical issue in public sector organizations, undermining accountability, transparency, and public trust in government institutions. Strengthening internal control systems and implementing Good Government Governance are widely regarded ...
Sarah Andini, La Ode Anto, Nitri Mirosea
doaj   +1 more source

Determinants of Fraud Prevention in the Procurement of Goods and Services at Regional General Hospitals on the Island of Lombok [PDF]

open access: yesInternational Journal of Management, Accounting and Economics
This study aims to empirically test and analyze the influence of Internal Control Systems, Leadership Styles, Anti-Fraud Awareness, and SiRUP Applications on the Prevention of Fraud in the Procurement of Goods and Services at Regional General Hospitals ...
Liga Selatan   +2 more
doaj   +1 more source

HOW TO PREVENT FRAUD? [PDF]

open access: yesCES Working Papers, 2009
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. Moreover, prevention and deterrence measures are much less costly than the time and expense required for fraud detection and ...
openaire   +3 more sources

The Degradation of Access‐Based Business Models: Customer Misbehavior and Shared Mobility

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Access‐based services are considered one of the strategies to embed sustainability in business models. Yet, because the evolution of these business models has been overlooked, we do not know whether their promise to create triple value is sustained.
Andres Camacho, Carmen Valor
wiley   +1 more source

Analysis of Factors that Affect the Effectiveness of Fraud Prevention Proxied by Professionalism and Internal Audit Experience and Corporate Accountability

open access: yesKhazanah Sosial
The condition of fraud in Indonesia in 2022 (ARN) Indonesia ranked fourth with 23 fraud cases. if left like an iceberg starting from small/little, or the omission will eventually become an iceberg.
Hanifah Hanifah, Muslim Alkautsar
doaj   +1 more source

Corporate Decarbonization via Technology and Management

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study provides a comprehensive overview of key findings on decarbonization, advanced technologies, and management strategies, highlighting emerging themes shaping the field. Advanced technologies enhance carbon reduction through efficiency, real‐time monitoring, and optimizing resource optimization.
Heidy Montero‐Teran   +2 more
wiley   +1 more source

Prevention and Detection of Fraud in Village Fund Supervision in Barito Kuala District

open access: yesAssets: Jurnal Akuntansi dan Pendidikan, 2020
The purpose of this study is to map the pattern of the village fund supervision system and detect the possibility of loopholes in the system. So that it can provide recommendations for strategy formulations that are able to prevent fraud in village fund ...
Mellani Yuliastina   +2 more
doaj   +1 more source

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