Results 61 to 70 of about 266,651 (226)

Drifting to the top? The effects of category erraticism on status mobility in the U.S. venture capital industry

Strategic Management Journal, EarlyView.
Abstract Research Summary We examine the effects of category erraticism, that is, having moved across socio‐cognitively distant industry categories over time, on status mobility. We argue that it is not the breadth of the categories that a firm spans or the overall distance among those categories, but whether its movement across categories forms a ...
Danyang Li, Michael Jensen
wiley   +1 more source

Innovation–Fraud amplification in technology-driven firms: Ecosystem-level drivers of corporate misconduct

Journal of Economic Criminology
Corporate fraud in technology-driven sectors is increasingly recognized as a systemic phenomenon shaped by structural ecosystem conditions rather than solely by individual misconduct.
Omaya Kuran, Lara Khabbaz, Celeste El Choueifaty   +2 more
doaj   +1 more source

Pengujian Perbedaan Deteksi Kecurangan Berbasis Fraud Triangle: Study Kantor Akuntan Publik di Jakarta

Jurnal Manajemen, 2018
Penelitian ini bertujuan untuk menguji perbedaan antara auditor independen di Kantor Akuntan Publik yang melakukan fraud dan tidak melakukan fraud terkait teori fraud triangle yaitu tekanan (pressure), kesempatan (opportunity), dan rasionalisasi atau ...
Nadya Megakarina, Syahril Djaddang, Indupurnahayu ., Shanti Lysandra   +3 more
doaj   +1 more source

Analysis of Fraud Triangle, Fraud Diamond and Fraud Pentagon Theory to Detecting Corporate Fraud in Indonesia

, 2023
{"references": ["Abdullahi, R., Mansor, N., & Nuhu, M. S. (2015). Fraud triangle theory and fraud diamond theory: Understanding the convergent and divergent for future research. European Journal of Business and Management, 7(28). Retrieved from www.iiste.org", "ACPAI. (2019). Statement on Auditing Standards No. 99.
Christian, N, 1 , Basri, Y. Z, and Arafah, W   +2 more
openaire   +2 more sources

Technology‐Enabled Cross‐Border Entrepreneurship: The Role of Digital Platforms in SME Expansion Through the Lens of Institutional Theory

Thunderbird International Business Review, EarlyView.
ABSTRACT Small and medium‐sized enterprises (SMEs) face significant institutional barriers when expanding across borders, including regulatory constraints, financial accessibility issues, and market entry challenges. Institutional theory provides a useful framework for understanding how external regulative, normative, and cognitive institutional forces
Sharmin Nahar, Muntasir Alam
wiley   +1 more source

FRAUD LAPORAN KEUANGAN DALAM PERSPEKTIF FRAUD TRIANGLE

Jurnal Riset Akuntansi dan Keuangan, 2018
This research aims to obtain empirical evidence of the effectiveness of the fraud triangle in detecting fraudulent financial statement. The variables of the fraud triangle are used a proxy external pressure with LEV, financial stability pressure by ACHANGE, nature of industry by RECEIVABLE effective monitoring by BDOUT proxy and change in auditor by ...
Rowland Bismark Fernando Pasaribu, Angrit Kharisma   +1 more
openaire   +1 more source

The Dark Pyramid: Unpacking the Multidimensional Nature of the Dark Side of Leadership

British Journal of Management, EarlyView.
Abstract The dark side of leadership has been employed as an umbrella term to cover an array of concepts typically concerned with the dysfunctionality and/or toxicity of individual leaders. As the field of leadership studies moves towards ‘post‐heroic’ perspectives, we apply the same ontological positioning, adopting a ‘post‐villainous’ perspective in ...
Peter Stephenson, Richard Bolden, Morgen Witzel   +2 more
wiley   +1 more source

The Cressey hypothesis (1953) and an investigation into the occurrence of corporate fraud: an empirical analysis conducted in Brazilian banking institutions

Revista Contabilidade & Finanças, 2017
This article fills a technical-scientific gap that currently exists in the Brazilian literature on corporative fraud, by combining the theoretical framework of agency theory, of criminology, and of the economics of crime.
Michele Rílany Rodrigues Machado, Ivan Ricardo Gartner   +1 more
doaj   +1 more source

How Due Diligence Transforms Private Sustainability Governance: The Case of the Global Organic Textile Standard

Global Policy, EarlyView.
ABSTRACT Growing awareness of social and environmental risks in global supply chains has driven a shift from voluntary corporate responsibility toward mandatory due diligence legislation. These emerging regulatory frameworks require businesses to identify, prevent, and mitigate adverse human rights and environmental impacts, thereby redefining the ...
Axel Marx, Kari Otteburn
wiley   +1 more source

FINANCIAL STATEMENT FRAUD DETECTION USING PERSPECTIVE OF FRAUD TRIANGLE ADOPTED BY SAS NO. 99 [PDF]

, 2016
Financial statements generally aim to provide information about the company’s financial position, performance, and cash flows to the interested parties. The motivation to gain trust from the users, especially investors, shareholders and creditors, leads ...
Prasmaulida, Shabrina, Shabrina Prasmaulida   +1 more
core   +1 more source