Results 111 to 120 of about 266,651 (226)

Prosocial CEOs and Accounting Manipulation Le comportement prosocial des PDG et la manipulation comptable

Contemporary Accounting Research, Volume 43, Issue 3, Page 1253-1282, Fall 2026.
ABSTRACT This paper examines the association between CEOs' prosocial tendency and their firms' likelihood of accounting manipulation. We measure CEOs' prosocial tendency based on their involvement with charitable organizations. We find that prosocial CEOs are less likely to engage in accounting manipulation, as proxied by material non‐reliance ...
Mei Feng, Weili Ge, Zhejia Ling, Wei Ting Loh   +3 more
wiley   +1 more source

Generative AI Implementation in Enterprises: Lessons From a Case Study of Enhanced IT Service Management

Information Systems Journal, Volume 36, Issue 5, Page 661-690, September 2026.
ABSTRACT The recent rise of Generative Artificial Intelligence (GenAI) is fundamentally changing the way businesses operate, with many now investing heavily in this technology. However, businesses are still exploring ways to extract value from GenAI and develop organisational capabilities.
Ashish Jagdish Sharma, Bhawana Rathore, Baidyanath Biswas, Xiao Xiao, Rohit Gupta   +4 more
wiley   +1 more source

Peran Pendekatan Antar Disiplin terhadap Penilaian Risiko Penyalahgunaan Aset

Jurnal Akuntansi Multiparadigma, 2013
This study compares the judgment ability in asset misappropriation risk assessment between groups. Between-subject experiment was applied to 19 participants which were divided into three experimental groups, provided with interdisciplinary knowledge ...
Guindra Pramudi Nugraha, Bambang Subroto, Aulia Fuad Rahman   +2 more
doaj  

Revisiting Fraud Theories in Indonesian Context: A Systematic and Critical Literature Analysis

The Indonesian Accounting Review
Financial fraud, ranging from corporate mismanagement to embezzlement of public funds, remains a crucial issue in Indonesia, reflecting systemic weaknesses in governance and regulation.
Ida Kristiana, Nabila Syaharani Selima, Doddy Setiawan   +2 more
doaj   +1 more source

From Open Banking Regulation to Platform Orchestration: The Evolution of Digital Platform Governance

Information Systems Journal, Volume 36, Issue 5, Page 743-770, September 2026.
ABSTRACT This study contributes to information systems (IS) scholarship by extending platform governance theory to regulatory contexts, explaining how regulatory forces co‐evolve with technological architectures to shape openness and control. This research examines the evolution of platform governance in the context of open banking, where regulatory ...
Priyadharshini Muthukannan, Daniel Gozman, Barney Tan, Prakash Dhavamani   +3 more
wiley   +1 more source

Do impartial tax law experts exist? Legal academics’ restricted autonomy in a crowded field of experts

Journal of Law and Society, Volume 53, Issue 3, Page 545-567, September 2026.
Abstract In tax policy, expert advice abounds, often aligned with either state or market interests – but can there be impartial experts in tax law, and can academics play that role? Drawing on the sociology of expertise and domination, we examine the practices, valuation, and institutional autonomy of Norwegian tax law academics.
HELLE DYRENDAHL STAVEN, MARTE MANGSET
wiley   +1 more source

Understanding fraud: the nature of fraud offences recorded by NSW Police [PDF]

, 2015
Property offences have been declining in New South Wales, but one crime which has bucked this trend is fraud. Abstract Aim: 1) To provide an understanding of the nature of fraud incidents recorded by NSW Police.
Wayne Macdonald, Jacqueline Fitzgerald
core  

The dark side of non-fungible tokens: understanding risks in the NFT marketplace from a fraud triangle perspective

Financial Innovation
This study investigates the dark side of the non-fungible token (NFT) marketplace, with a focus on understanding the risks, and underlying factors driving fraud in the NFT ecosystem.
Nitin Upadhyay, Shalini Upadhyay
doaj   +1 more source

When Newspapers Fail to Deter Corporate Illegality: The Constraining Effects of Economic Institutions

Journal of Management Studies, Volume 63, Issue 6, Page 3428-3459, September 2026.
Abstract Social control agents aim to restrict corporate illegality, yet its prevalence highlights inconsistencies in enforcement mechanisms. To explore this issue, we examine how newspapers reduce corporate illegality by imposing ethical norms on firms.
Tony Jaehyun Choi, Kam Phung
wiley   +1 more source

Israel's Netanyahu Trap

Middle East Policy, Volume 33, Issue 3, Autumn (Fall) 2026.
Abstract On February 28, 2026, a major regional war broke out involving the United States, Israel, and Iran. While the theory of structural realism considers this conflict the product of shifting power dynamics, this article argues that it is better explained by what we term diversionary rhetorical entrapment.
Bulent Aras
wiley   +1 more source