Results 81 to 90 of about 97,504 (284)

Do Firms Hoard Cash Under Environmental Pressure? Insights From GHG Emissions and Greenwashing Activities

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Environmental accountability has become a global priority, with governments implementing policies like the Kyoto Protocol and the Paris Agreement. However, many firms continue to operate outside environmentally ethical standards, facing potential regulatory, financial, and reputational risks.
Ones Amri   +3 more
wiley   +1 more source

Aplicação da bioinformática na deteção de fraudes alimentares [PDF]

open access: yes, 2013
A partir de sequências nucleotidicas do genoma milocondrial de espécies animais existentes na base de dados da EMBL (hUp:l/www.ebLac.ukl), pretende-se delinear uma estratégia de identificação de espécies presentes em ...
Jorge, Lurdes
core  

Saving the Planet, Saving the Team, and Shouting Down the Messenger: The Relationships Among Narcissism Subtypes and Misreporting of Emissions

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study examines how three subtypes of narcissism—communal, antagonistic, and collective—relate to sustainability team members' willingness to misreport greenhouse gas (GHG) emissions. Using survey‐based online experiments with experienced professionals from the United States and United Kingdom, we assess whether narcissistic traits predict
Eric N. Johnson, Matthias Sohn
wiley   +1 more source

RISQUE ASSOCIE A L'UTILISATION DE LA LOI DE BENFORD POUR DETECTER DES VENTES FRAUDULEUSES DE BIENS INNOVANTS A LA MODE [PDF]

open access: yes
En principe, une non-adéquation à la loi de Benford serait synonyme de fraudes. Le présent papier montre qu'il n'est pas toujours possible de détecter des fraudes sur les volumes de ventes à l'aide de cette loi.
Adrien Bonache, Karen Moris
core  

Emerging Fraud

open access: yes, 2012
Fraud has become a challenging phenomena affecting economies worldwide. Anti-fraud measures are an integral part of today's management practices and have found their way into business education. Yet in developing countries these topics have long been neglected and only limited research has been conducted in this area.
Çaliyurt K., Idowu S.O.
openaire   +1 more source

Corporate Sustainability Performance and Fraud Risk Management in Nigeria's Extractive Sector: The Moderating Role of Ownership Structure in an Evolving Environmental Policy Landscape

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Using the environmental quality cost management model, this study examines how fraud risk management (FRM) influences corporate sustainability performance (CSP) and how ownership structures moderate it. The study uses artificial neural networks (ANN) and logistic regression models to test two hypotheses. H1 demonstrates that the prevention and
Israel Akinbode Owolabi   +3 more
wiley   +1 more source

Um Estudo sobre a Atuação da Auditoria Interna na Detecção de Fraudes nas Empresas do Setor Privado no Estado de São Paulo

A Study on the Internal Audit Performance in Fraud Detection in Private Enterprises in the State of Sao Paulo

Un Estudio sobre la Actuación de la Auditoría Interna en la Detección de Fraudes en las Empresas del Sector Privado en el Estado de São Paulo

open access: yesRevista Brasileira de Gestão De Negócios, 2005
RESUMOA Auditoria Interna é a especialização contábil voltada a testar a eficácia dos controles operacionais e contábeis implantados pela administração, com a finalidade de coibir os processos de erros e fraudes nas organizações.
NASCIMENTO, Weslley Souza do   +1 more
doaj  

Whistleblowing e estruturas de remuneração de executivos na prevenção de fraudes contábeis

open access: yesEnfoque
Objetivo: O presente artigo tem como objetivo analisar o efeito da estrutura de remunerações de executivos, compostas por ações restritas, na intenção de whistleblowing de gestores em casos de fraudes contábeis.
Gilson Rodrigues da Silva   +3 more
doaj   +1 more source

Fraudes, violences et autres comportements déviants dans le sport professionnel et olympique : opportunités et limites des sources ouvertes en ligne comme moyen de renseignement

open access: yesCriminologie, 2019
Les sources ouvertes en ligne sont de plus en plus utilisées comme outils de renseignement. Cette contribution explore la manière dont elles peuvent être utilisées pour étudier la déviance dans le sport professionnel et olympique. L’étude a considéré les
Stefano Caneppele, Ph. D.   +3 more
doaj   +1 more source

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