Results 61 to 70 of about 97,504 (284)

Do ESG Leaders Achieve Higher Firm Financial Performance? The Influence of Women Directors and Controversial Industries

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Given the growing pressure on companies to achieve high ESG performance while minimising ESG controversies, this study investigates how ESG performance and ESG controversies jointly affect firm financial performance (measured as ROA and ROE), considering the effect of the presence of women directors and of operating in controversial versus non‐
Alice Alosi, Emilia Filippi
wiley   +1 more source

La Auditoría y su papel para la prevención de fraudes dentro de las PyME´s [PDF]

open access: yes, 2014
La mente de los seres humanos es muy grande ya que es capaz de crear una mentira haciendo que todo parezca “normal”, cuando la realidad es otra. Las auditorías son el análisis minucioso de los estados financieros en una empresa, con el objetivo de ...
Niembro Gaona, Carmen Aurora   +1 more
core  

Exploring Bankruptcy Attorneys' Experiences With Clients Exhibiting Suicidality: Challenges and Recommendations for Suicide Prevention

open access: yesBehavioral Sciences &the Law, EarlyView.
ABSTRACT Bankruptcy and financial distress commonly precipitate suicidal crises, putting bankruptcy attorneys in potentially difficult situations with clients. This qualitative study explored attorneys' experiences with clients' risk for suicide and attorneys' recommendations for suicide prevention.
John R. Blosnich   +4 more
wiley   +1 more source

La obligación del contador público de dar fe pública cuando el panorama del país está rodeado de fraude [PDF]

open access: yes, 2013
Los fraudes económicos que se han presentando últimamente en Colombia nos llevan a preguntarnos ¿cuál es la responsabilidad de los profesionales de la contabilidad?
Hernández Parra, Gloria Janneth   +1 more
core  

Adolescent Cyberviolence in South Korea: A Multi‐Year, National Population‐Based Study of Cyberviolence Prevalence (2017–2024)

open access: yesBehavioral Sciences &the Law, EarlyView.
ABSTRACT With the rise of digital technology, adolescent cyberviolence has become a growing global concern in public health and criminal justice. This study used nationally representative data from South Korea (2017–2024) to examine the prevalence of eight types of cyberviolence (i.e., verbal abuse, defamation, stalking, sexual abuse, personal ...
Heng Choon (Oliver) Chan   +2 more
wiley   +1 more source

UN MODELO DE DETECCIÓN DE FRAUDES EN DATOS DE SEGUROS

open access: yesIngeniería, 2011
La detección de fraudes en diferentes sectores del quehacer humano cada vez más se convierte en una tarea donde se puede utilizar sofisticadas herramientas computacionales para facilitar y agilizar el proceso investigativo.
José Ronald Arguello Venegas
doaj   +1 more source

Waiting for a Release: The Expectation in Virtual Gaming Communities

open access: yesJournal of Consumer Behaviour, EarlyView.
ABSTRACT This study examines how virtual gaming communities influence and maintain player expectations before, during, and after a game's release. A mixed‐methods study was conducted, comprising a netnography followed by an experiment. First, a netnographic study was conducted over 12 months, tracking communities to understand player behavior and ...
Lucas Lopes Ferreira de Souza   +4 more
wiley   +1 more source

La auditoría interna como herramienta efectiva para la prevención de fraudes en las empresas familiares

open access: yesUniversidad y Sociedad, 2018
En el presente artículo, se realiza una revisión de literatura sobre la auditoría interna, los fraudes y las empresas familiares. Se muestra un marco teórico que contiene una revisión a profundidad de las definiciones y evolución de cada uno de los ...
Dayse María Cevallos Villegas   +2 more
doaj  

Uma análise crítica do triângulo da fraude de Donald Cressey:

open access: yesBoletim IBCCRIM
Este artigo realiza uma análise crítica do Triângulo da Fraude, proposto por Donald Cressey em 1953, e sua aplicação no contexto contemporâneo das fraudes corporativas. O modelo original, que destaca as dimensões de pressão, oportunidade e racionalização,
Raphael Boldt
doaj   +1 more source

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