Results 41 to 50 of about 266,651 (226)

Blockchain Technology and the Circular Economy Transition: Associations With Company Performance

Business Strategy and the Environment, EarlyView.
ABSTRACT The adoption of circular economy (CE) practices in the private sector has received increasing academic and managerial attention, although the implementation of such practices continues to face significant barriers. Among Industry 4.0 technologies, blockchain has been identified as a potential factor associated with the CE transition.
Josep Llach, Maria del Mar Alonso‐Almeida, Jordi Perramon, Llorenç Bagur‐Femenias   +3 more
wiley   +1 more source

Elaborating the Motivations and Attitudes Driving Interest in Voluntary Biodiversity Credits

Business Strategy and the Environment, EarlyView.
ABSTRACT Global biodiversity loss has prompted the search for new sources of conservation finance, such as voluntary biodiversity credits (VBCs). However, despite optimistic market projections, current uptake of VBCs is limited. Adopting an interpretive approach, we analyse 21 semistructured interviews with early market actors (buyers, sellers ...
Gamze Yakar‐Pritchard, Andrew Greenman, Stacia Stetkiewicz, Bouwe Dijkstra, Frances Bowen, Richard Field   +5 more
wiley   +1 more source

Mapping Corporate Environment, Social, and Governance Discourses: Analysis of Korean Companies' Sustainability Reports (2014–2024)

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Corporations increasingly use Environmental, Social, and Governance (ESG) reports to articulate their commitments, priorities, and performance in sustainability governance. This study examines how Korean firms have configured and reconfigured their sustainability discourses across industries and time using 634 sustainability reports (2014–2024)
Taedong Lee, Sinjae Kang, Dian Wahyu Utami, Bohae Na   +3 more
wiley   +1 more source

Determinants of Employee Fraud in Workplace: A Fraud Triangle Perspective

Economic Affairs, 2023
"This study examines the factors influencing fraudulent activities in the workplace. Specifically, this study adopts the Fraud Triangle theory to examine whether rationalisation, opportunity, and pressure influence fraudulent activities in the workplace.
openaire   +1 more source

Pendeteksian Financial Statement Fraud melalui Komponen Fraud Triangle

JAAF (Journal of Applied Accounting and Finance), 2021
<p><em>The aim of this study is deemed to analyze the influence of fraud triangle as a tool to detect the fraud in a financial statement. The research focuses on the trading sector companies from 201</em><em>4</em><em> to 2016 that are listed on the Indonesia Stock Exchange.
Nurul Aini, Eman Sukanto
openaire   +1 more source

Exploring the Role of Competitiveness in Sustainability Standards: Insights From an Animal Welfare Scheme Adopted by Supermarkets

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Research on supermarket‐related voluntary sustainability standards (VSSs) is divided on whether competition helps or hinders efforts to reduce negative social and environmental impacts. This paper examines how the standardization process shapes these outcomes.
Frits Kremer, Frank de Bakker, Christine Moser, Hens Runhaar   +3 more
wiley   +1 more source

Fraudulent financial reporting in public companies in Indonesia: An analysis of fraud triangle and responsibilities of auditors

Journal of Economics, Business & Accountancy Ventura, 2015
This study investigates the determinants of fraudulent financial reporting in Indonesia and the responsibility of auditor for fraudulent financial reporting.
Sri Astuti, Zuhrohtun Zuhrohtun, Kusharyanti Kusharyanti   +2 more
doaj   +1 more source

Determinants in detecting fraud triangle of financial statements on companies registered in Jakarta Islamic Index (JII) period 2012-2018

Journal of Islamic Accounting and Finance Research, 2020
Purpose - The purpose of study was to examine the effect financial statement fraud based on the fraud triangle with a number of variables such as financial stability, external pressure, financial target, personal financial needs, opportunity and ...
Iwan Budiyono, Melati Sari Dewi Arum
doaj   +1 more source

Motivation for Occupational Fraud: An Analysis of the “Fraud Triangle” Using Economic Logic [PDF]

The International Journal of Interdisciplinary Organizational Studies, 2013
The “fraud triangle” constitutes a very popular criminological model of occupational fraud that explains the dynamics underlying occupational fraud. However, given that occupational fraud is essentially an economic crime, there is little evidence in the extant literature that provides an explanation of the “fraud triangle” in purely economic terms.
Mukherjee, A., Bhattacharya, S., Boulter, T.   +2 more
openaire   +2 more sources

A Mixed‐Methods Analysis of Medicare‐Enrolled Mental Health Counselors’ Professional Characteristics and Experiences With Enrollment

Journal of Counseling &Development, EarlyView.
ABSTRACT After becoming eligible to enroll as Medicare providers in 2024, over 60,000 mental health professionals enrolled in Medicare. We surveyed 384 Medicare‐enrolled mental health counselors licensed in 24 states and used a convergent‐parallel mixed‐methods design to examine their professional characteristics, the impact of Medicare participation ...
Matthew C. Fullen, Alexis J. Isaac, Jordan B. Westcott   +2 more
wiley   +1 more source