Journal of Management Studies, EarlyView.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
Theory Application: Why People Commit Fraud [PDF]
International Journal of Management, Accounting and Economics, 2018 Organizational setting plays an important role on the effectiveness of internal control as a mechanism to protect the organization against unwanted behavior by individuals.
Mohammed Azam
doaj
Fraud triangle and earnings management based on the modified M-score: A study on manufacturing company in Indonesia. [PDF]
Heliyon, 2023 Narsa NPDRH +2 more
europepmc +1 more source
AI Public Value Creation: Data Encoding, Aggregation, and Algorithmic Computation
Public Administration, EarlyView.ABSTRACT AI systems in public administration challenge the premise that value creation arises from managers' strategic mediation among the vertices of Moore's strategic triangle: Public value, legitimacy, and operational capacity. AI imposes new logics that reshape vertices and their interaction dynamics.
Antonio Cordella, Francesco Gualdi
wiley +1 more source
Bibliometric insights into the intellectual dynamics of forensic accounting research
Cogent Business & ManagementThis study comprehensively evaluates 268 articles on forensic accounting using a meta-literature approach. By integrating quantitative and qualitative analysis, the research identifies prominent authors, publications, and themes.
Rana Mustafa Airout +2 more
doaj +1 more source
Dataset of Factors affecting online cheating by accounting students: The relevance of social factors and the fraud triangle model factors. [PDF]
Data Brief, 2022 Shbail MOA +3 more
europepmc +1 more source
“The Excuses We Make”: Defining Eight Corruption Rationalization Categories
Regulation &Governance, EarlyView.ABSTRACT The rationalization of corruption allows individuals to detach from moral imperatives, enabling them to perceive unethical or unlawful actions as acceptable or justifiable. Closely linked to the concept of moral disengagement, rationalization involves cognitive distortions that frame inhumane or immoral behavior as neither wrong nor ...
Caio César Coelho Rodrigues
wiley +1 more source
Indonesian Interdisciplinary Journal of Sharia EconomicsThis study aims to evaluate the effectiveness of internal control and the Diagnostic Control System (DCS) at PT ABC, a multinational personal care company that experienced sales fraud in the form of channel stuffing during the fiscal year (FY) 2024 ...
Evanggelia Anugerah Tri Putri +1 more
doaj +1 more source
Integrity for English Eyes Only? Evidence of Means‐Ends Decoupling in Brazilian Corporate Compliance
Regulation &Governance, EarlyView.ABSTRACT This study investigates whether the consolidation of corporate compliance in Brazil after Law No. 12.846/2013 resulted in substantial gains in effectiveness or reinforced predominantly symbolic compliance patterns. The research uses administrative data from the National Registry of Substantiated Complaints between 2009 and 2024 and applies a ...
Marco Antonio Portugal
wiley +1 more source
Environmental, Social, and Governance (ESG) Fraud: A bibliometric study and systematic literature review [PDF]
E3S Web of ConferencesThis research explores the application of Environmental, Social, and Governance (ESG) fraud. This research also describes the trends and developments in ESG fraud from year to year.
Tarjo Tarjo +3 more
doaj +1 more source