Results 61 to 70 of about 8,324 (256)

Effect of internal audit, internal control, and audit quality on fraud prevention: Evidence from the public sector in Indonesia [PDF]

open access: yesProblems and Perspectives in Management
Fraud prevention entails developing and implementing risk management strategies, particularly regarding fraud, and establishing internal controls and transparent corporate governance practices to eliminate fraudulent activities.
Henny Zurika Lubis   +4 more
doaj   +1 more source

Undeclared (Poly)phosphates Detection in Food of Animal Origin as a Potential Tool toward Fraud Prevention. [PDF]

open access: yesFoods, 2021
Pavlovic R   +8 more
europepmc   +1 more source

Shareholder Coordination and Waste Management

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study examines how shareholder coordination relates to corporate waste management. Drawing on 1059 firm‐year observations from S&P 500 firms between 2010 and 2022, we show that higher levels of coordination among shareholders correspond to reduced waste generation. This effect is more pronounced in firms whose coordinated shareholders are
Mohamed Khalifa
wiley   +1 more source

Clawback Policy Performance and Climate Change–Related Disclosures: Evidence From Australia

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study examines the association between the strength of remuneration clawback policies and climate change disclosure performance (CCDP) among Australian nonfinancial firms over the period 2008–2022. Grounded in agency theory, signalling theory and governance complementarity, the findings show that stronger clawback provisions are ...
Baban Eulaiwi   +5 more
wiley   +1 more source

Food Fraud Prevention: Policy, Strategy, and Decision-Making – Implementation Steps for a Government Agency or Industry

open access: yesCHIMIA, 2016
This paper addresses the role of governments, industry, academics, and non-governmental organizations in Food Fraud prevention. Before providing strategic concepts for governments and authorities, definitions of Food Fraud are reviewed and ...
John Spink   +4 more
doaj   +1 more source

Multidimensional Sustainability Performance Measurement in the Banking Industry: A Data‐Driven Grey Decision‐Support Framework

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Given the critical role that banks play in sustainable development through their financial intermediation and capital allocation functions, assessing their sustainability performance has become an increasingly important research issue.
Özcan Işık   +3 more
wiley   +1 more source

The Sustainability Promise of Industry 4.0 in Supply Chains: A Technology Life Cycle–Aligned Review

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This article aims to investigate the role of information and digital technologies (IDT) of Industry 4.0 (I4.0) for sustainable supply chain management (SSCM). Methodologically, a systematic literature review has been conducted. The review analyzes 104 high‐quality articles, selecting those that belong to high‐impact journals according to the ...
Iván Roca‐Murgado   +3 more
wiley   +1 more source

Predicting Environmental Violations: A Cross‐Method Framework Integrating Parametric and Non‐Parametric Approaches

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Prior research has mostly relied on linear and parametric models while explaining environmental non‐compliance, but they have a limited capacity to capture non‐linear and asymmetric effects of elements affecting firms' environmental compliance.
Ashutosh Singh   +4 more
wiley   +1 more source

Pengaruh Penerapan Pengendalian Internal Terhadap Pencegahan Fraud Pengadaan Barang

open access: yesJurnal Akuntansi dan Auditing Indonesia, 2010
The aim of this study is to analyze the effect of internal control applying on procurement fraud prevention. Survey the sum of 23 respondent covering financial directors on the public and private hospital on Bandung city.
Hermiyetti Hermiyetti
doaj  

Invisible Kitchens, Visible Values: Understanding Consumer Trust and Boundary Formation in Digital Food Experiences

open access: yesJournal of Consumer Behaviour, EarlyView.
ABSTRACT This research investigates how consumers establish trust in ghost kitchens, a rapidly growing digital service format that eliminates physical interaction and redefines the boundaries of food consumption. Despite their growing popularity, ghost kitchens present a paradox of trust, as the absence of physical premises and direct interaction ...
Trang Huong Pham   +4 more
wiley   +1 more source

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