Results 71 to 80 of about 767 (189)

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

Contemporary Accounting Research, EarlyView.
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

Too good to be true: Synthetic AI faces are more average than real faces and super‐recognizers know it

British Journal of Psychology, EarlyView.
Abstract The AI revolution has produced synthetic faces that often appear more human than photos of real people. We tested whether individual differences in human face recognition ability explain variation in discriminating AI from real faces. Super‐recognizers – people with exceptional ability to recognize human faces (N = 36) – outperformed a typical
James D. Dunn, David White, Clare A. M. Sutherland, Elizabeth J. Miller, Ben A. Steward, Amy Dawel   +5 more
wiley   +1 more source

Fraud Intention and Machiavellianism: An Experimental Study of Fraud Triangle

International Journal of Financial Research, 2019
This study aims to examine the causal relationships between fraud triangle and Machiavellianism and fraud intention. Besides the fraud triangle components (pressure, opportunity, and rationalization), Machiavellianism and fraud intention also likely affect fraud.
Halam Intiyas Utami, Yosephine Widwining Astiti, Nafsiah Mohamed   +2 more
openaire   +2 more sources

The Effects of Country Governance Quality on Corporate Sustainability and Ethical Behaviour

European Financial Management, EarlyView.
ABSTRACT Using institutional theory, we examine how country governance affects two ESG outcomes: ESG performance and ESG controversies. With Refinitiv/LSEG data for ~146,000 firm‐years in 86 countries (2002–2023) and World Bank WGI, we apply a Mundlak within/between decomposition to test complementarity versus substitution (performance) and prevention ...
Paulo Morais Francisco
wiley   +1 more source

Do The Fraud Triangle Components Motivate Fraud In Indonesia?

Australasian Accounting, Business and Finance Journal, 2019
In present day Indonesia, cases of frauds are rarely covered by the media. Even though some fraud might not be material enough to be detected, the motivation for conducting fraud exist, especially when the internal systems have some leakage. The fraud triangle and the Beneish model are two well-developed theories to understand the motivations for fraud
Fitri, Fauziah Aida, Syukur, Muhammad, Justisa, Gita   +2 more
openaire   +3 more sources

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

Information Systems Journal, EarlyView.
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

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

Information Systems Journal, EarlyView.
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

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

Scrutinising Frontex: The European Parliament and Accountability through Discharge

JCMS: Journal of Common Market Studies, EarlyView.
Abstract This article examines how the European Parliament (EP) has leveraged the budgetary discharge procedure to enhance the political accountability of the EU's Border and Coast Guard Agency, Frontex. Whilst the procedure is formally limited to budget implementation, the EP has used it as an accountability tool that goes far beyond financial ...
Magnus G. Schoeller, Peter Slominski
wiley   +1 more source

The Fraud Triangle and Tax Evasion

SSRN Electronic Journal, 2019
The “fraud triangle”—a theory of why people commit fraud—is the preeminent framework for analyzing fraud in the accounting literature. It developed out of studies of fraudsters, including inmates convicted of embezzlement. The three components of the fraud triangle are (1) an incentive or pressure (usually financial), (2) opportunity, and (3 ...
openaire   +2 more sources