Results 51 to 60 of about 8,324 (256)

Dynamic Spillovers Between FinTech, Blockchain, and Green Finance: A Quantile Connectedness Approach

Business Strategy and the Environment, EarlyView.
ABSTRACT This paper explores how financial innovation and environmental sustainability intersect by analyzing spillovers between FinTech, blockchain energy use, and green finance. Using a Quantile Vector Autoregression (QVAR) framework, we examine weekly data from 2018 to 2024 across 11 digital, environmental, and macro‐financial indices.
Mehmet Sahiner, Sisi Sung, James Devlin
wiley   +1 more source

Internationalization and ESG Controversies: Do Foreign Directors on Corporate Boards Matter?

Business Strategy and the Environment, EarlyView.
ABSTRACT This study examines the relationship between internationalization and environmental, social, and governance (ESG) controversies, focusing on whether foreign directors on corporate boards influence this relationship. Drawing on resource dependence theory, we argue that internationalization increases ESG controversies due to the complexity of ...
Mohamed Elsayed, Ali Meftah Gerged, Yousry Ahmed, Ali Uyar, Abdullah S. Karaman   +4 more
wiley   +1 more source

Integrating E-Procurement and Good Governance for Fraud Prevention in Public Procurement: Evidence from Banyuasin Regency, Indonesia

Jurnal Dinamika Akuntansi dan Bisnis
This study examines fraud prevention within the Banyuasin Regency Government, Indonesia, by analyzing the roles of e-procurement, good governance, and individual morality.
Evada Dewata, Eka Jumarni Fithri, Riza Wahyudi, Farhan Aziz, Arrum Ramadhani, Nurhalizah Rahmah Putri   +5 more
doaj   +1 more source

DETERMINAN FRAUD PREVENTION PADA PEMERINTAHAN DESA DI KABUPATEN BANJAR

Jurnal Akuntansi, 2020
This study aims to examine the influence of variable competence of personnel, internal control systems, control of conflict of interest, morality, accountability, law enforcement and suitability of compensation for prevention of fraud in village ...
Elva Rahmawati, sarwani sarwani, Rasidah Rasidah, Mellani Yuliastina   +3 more
doaj   +1 more source

Artificial Intelligence–Driven and Digital Practices for Circular Business and Finance: Insights for Advancing Hubs for Circularity

Business Strategy and the Environment, EarlyView.
ABSTRACT The emerging concept of Hubs for Circularity (H4Cs) presents an opportunity to create collaborative, self‐sustaining regional industrial ecosystems that drive circular economy transitions at scale. However, the operationalisation of H4Cs faces financial, organisational and data‐driven challenges.
Aditya Tripathi, Marcos R. Machado, Laura Spierdijk, Devrim Murat Yazan   +3 more
wiley   +1 more source

PENCEGAHAN KECURANGAN (FRAUD) DALAM PELAKSANAAN PROGRAM JAMINAN KESEHATAN PADA SISTEM JAMINAN SOSIAL KESEHATAN (SJSN) (Studi di Rumah Sakit Umum Daerah Menggala Tulang Bawang)

Fiat Justisia, 2017
JKN fraud prevention systems in hospitals Menggala as Referral Health Facility Advanced (FKRTL). With creating Fraud Prevention Team, based on Decree of Hospital Director Menggala with SK No. 800/876/III.12/ TB/IX/2015 on Fraud Prevention Team.
Tatik Sri Hartati
doaj   +1 more source

ESG Controversies in Global Firms: A Black Mark?

Business Strategy and the Environment, EarlyView.
ABSTRACT Despite increasing attention paid by companies to sustainability, there is still evidence of environmental, social and governance (commonly referred to as ESG) scandals. As research on this topic is scant, this paper aims to analyse the impact of ESG controversies on firms' sustainability practices, that is, ESG policies, as well as ...
Beatrice Bais, Guido Orzes, Marco Sartor
wiley   +1 more source

Digital Technology's Role in Circular Waste Management: A Systematic Review

Business Strategy and the Environment, EarlyView.
ABSTRACT Combining circular economy ideas with digital tools offers a game‐changing way to tackle global sustainability problems. This paper focuses on how digital changes and circular economy models link up. A review has been conducted for 112 articles from 2021 to September 2025, using PRISMA‐2020 methodology. This study covered new tech like AI, IoT,
Reza Eslamipoor
wiley   +1 more source

The Impact of a Procurement Implementation and Government Internal Control System on Goods/Services Procurement Fraud Prevention by Using Organization Ethical Culture as a Moderating Variable

Jurnal Economia, 2019
This study aims to empirically examine and prove the organization's ethical culture moderating impact on the relationship between e-procurement implementation and the government's internal control system with fraud prevention in procuring goods and ...
Arasy Ghazali Akbar
doaj   +1 more source

Toward a Greener Future: How and When Blockchain and Digitization Drive Green Finance

Business Strategy and the Environment, EarlyView.
ABSTRACT The COVID‐19 pandemic has significantly affected small‐ and medium‐sized enterprises (SMEs) and poses challenges in acquiring financing. Growing green investments require transformative infrastructure and innovative green financing solutions. Blockchain technology is ideal for delivering green environmental information because it provides real‐
Sikandar Rahman, Bailing Liu, Murad Ali, Sheikh Adeel, Dana Bakry, Saleh Bajaba, Mohammad Asif Salam, Hengky Latan   +7 more
wiley   +1 more source