Results 71 to 80 of about 266,651 (226)
Potential Employee Fraud Scape in Islamic Banks: The Fraud Triangle Perspective [PDF]
Global Journal Al-Thaqafah, 2017 Fraud committed by employees has become a serious issue as it impacts the reputation of an organisation as well as ruining employees’ morality. Many of the fraud cases previously reported were from the conventional banks and little attention has ...
Wan Nor Iffah Wan Mohd Fathi +3 more
doaj +1 more source
Accounting Perspectives, Volume 24, Issue 1, Page 189-249, March 2025.ABSTRACT CPA enabling competencies underpin the human skills and professional values that all future accountants should possess. Nevertheless, to date, the discourse is limited within the scholarship of teaching and learning on how to best inculcate these competencies in future accountants.
Sanobar Siddiqui
wiley +1 more source
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 +5 more
wiley +1 more source
FRAUD AND ANTI-FRAUD IN THE PORT SECTOR [PDF]
, 2018 The purpose of this study was to determine the anti-fraud and fraud in the port sector. Research method used in this research is qualitative approach, with case study. The results of this study found that fraud was committed by employees (employee fraud),
Safuan, Safuan
core +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 +2 more
openaire +2 more sources
Corporate Governance: An International Review, EarlyView.ABSTRACT Research Question/Issue We investigate whether a quasi‐official minority shareholder, the China Securities Investor Services Center (CSISC), affects firms' investor relations management when it actively exercises its shareholder rights in listed firms. Research Findings/Insights We employ a machine learning–based algorithm to estimate response
Karel Hrazdil, Jiyuan Li, Xiang Zhang
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 +2 more
openaire +3 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
The Howard Journal of Crime and Justice, EarlyView.ABSTRACT This article examines how the criminal justice system and related policies and practices can create gendered socio‐structural constraints that limit women's pathways toward employment, as well as their hopes or expectations of obtaining it. Through qualitative interviews with women with lived experience of the justice system, employers who ...
Grace Low, Pete Harris
wiley +1 more source
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