Results 101 to 110 of about 82,410 (304)

Corporate Psychopaths as Risk Factors: The Role of Managerial Control and Competition for Risk Governance

Strategic Change, EarlyView.
ABSTRACT The increasing prevalence of corporate scandals and dysfunction linked to psychopathic leaders has prompted significant research into the drivers and effects of psychopathy in business. This paper examines corporate psychopathy, focusing on individuals with extreme selfishness, callousness, and manipulative behavior who often achieve ...
Florian Fuchs
wiley   +1 more source

FRAUDULENT FINANCIAL REPORTING : PENGUJIAN TEORI FRAUD PENTAGON PADA SEKTOR KEUANGAN DAN PERBANKAN DI INDONESIA [PDF]

, 2016
This study aimed to examine the elements of fraud in fraud pentagon theory against indications of fraudulent financial reporting on financial and banking sector in Indonesia at 2012-2014.
HARTO, Puji, TESSA, G Chyntia
core  

FRAUDULENT FINANCIAL REPORTING: A PENTAGON FRAUD ANALYSIS

Jurnal Ilmiah Ekonomi Dan Bisnis, 2019
Financial statements describe the company's financial condition. There are many gaps in the financial reports that enable management to commit fraudulent financial reporting. This study purpose to analyze the pentagon fraud, namely the pressure that is proxied by the financial target, the opportunity that is proxied by the effectiveness of monitoring ...
Satria tri Nanda, Neneng Salmiah, Dina Mulyana   +2 more
openaire   +2 more sources

Crisis Preparation, Capacity Building, and Community Resilience: Lessons From Maui

Nonprofit Management and Leadership, EarlyView.
ABSTRACT The 2023 Maui wildfires provide a unique context to explore the impact of nonprofit crisis networks taking a proactive role in community crisis response, leveraging resources, expertise, and networks. The Hawaiʻi Community Foundation (HCF) has been a key player in Maui's local response, providing critical support, mobilizing volunteers, and ...
Lauren Azevedo, Kaila Witkowski, Ratna Dougherty, Christa Remington   +3 more
wiley   +1 more source

Detecting fraudulent financial reporting: Heptagon fraud model

The Indonesian Accounting Review
This study aims to examine the role of corporate governance mechanisms in detecting fraudulent financial reporting (FFR) based on the fraud heptagon model. Quantitative method is used to analyze secondary data obtained from annual reports of State-Owned Enterprises (SOEs) listed on the Indonesia Stock Exchange for the period of 2019-2022.
Imang Dapit Pamungkas, Soni Agus Irwandi
openaire   +1 more source

Toward a Framework for Understanding Localization in Its Institutional Context: A Systems Perspective for Incorporating Local Values

Public Administration and Development, EarlyView.
ABSTRACT This paper explores how we might integrate local traditional values into a systems approach for analyzing and maximizing localization in the context of foreign aid. The paper situates localization and its operationalization in the older and broader literature on the political economy of foreign aid.
Jennifer M. Brinkerhoff
wiley   +1 more source

Analisis Faktor yang Mempengaruhi Financial Statement Fraud [PDF]

, 2016
The purpose of this study to examine the financial and non-financial factors that affect financial reporting fraud.These factors studied were financial leverage, liquidity, profitability, independent directors, audit committee andexternal auditors ...
Listyawati, I. (Ika)
core  

Do Policy Capacities Matter for Federal Policy Design? Evidence From the Implementation of Three Social Policies in Brazil

Public Administration and Development, EarlyView.
ABSTRACT Bringing together the literature on policy design, policy capacity and policy making in multilevel systems, this paper argues that the effectiveness of policy design in federal countries depends, ceteris paribus, on the adequacy of federal and local policy capacities.
Giliberto Capano, Vanessa Elias de Oliveira   +1 more
wiley   +1 more source

Persepsi Auditor Eksternal dan Auditor Internal Pemerintah Mengenai Efektivitas Metode Red Flags dalam Mendeteksi Fraud Pelaporan Keuangan Bumd [PDF]

, 2016
This study aims to Know and obtain empirical evidence about the perception of the external auditor and the internal auditor of government regarding the effectiveness of the effectiveness of red flags in detecting fraudulent financial reporting of ...
Hadiprajitno, P. B. (P), Siallagan, P. (Pangihutan)   +1 more
core  

Palmer & Harvey: A Case of Governance and Audit Failure [PDF]

, 2018
Palmer & Harvey (P&H) is a recent example of a UK corporate failure which raises questions about current corporate governance practice, the quality and integrity of audit reporting, and the “sugar coating” of Annual Reports.
Awolowo, Ifedapo, Garrow, Nigel
core   +1 more source