Results 111 to 120 of about 82,410 (304)
Diversifikasi Dewan Komisaris dan Fraudulent Financial Reporting
Journal Research of AccountingThe phenomenon of fraud is one of the serious violations in the business world, which not only damages the Company's reputation, but can also make the Company go bankrupt. One type of fraud is financial reporting fraud. Diversification of the board of commissioners including independent commissioners, female commissioners, foreign commissioners, and ...
null Made Yessi Puspitha +1 more
openaire +1 more source
People and Nature, EarlyView.Abstract Despite their controversial nature, biodiversity offsets are often used as a regulatory tool to counterbalance the impacts of land clearing on biodiversity. Offsets usually aim to achieve no net loss (NNL) of biodiversity through protection and/or restoration of habitat.
Laure‐Elise Ruoso +3 more
wiley +1 more source
PENGARUH PENGUNGKAPAN STRUKTUR CORPORATE GOVERNANCE TERHADAP KECURANGAN PELAPORAN KEUANGAN [PDF]
, 2017 The purpose of this study is to examine the effect of corporate governance structure on the likelihood of fraudulent financial reporting. The dependent variable used in this study is fraudulent financial reporting.
SYAFRUDDIN, Muchamad, WIDODO, Arief
core +1 more source
Accounting scandals: Beyond corporate governance [PDF]
Accounting scandals are becoming perpetual in nature. They range from the ancient Mesopotamia, to the South Sea Bubble of 1720, to the famous Enron of 2001, down to Parmalat, Tesco and Toshiba of today.
Awolowo, Ifedapo +3 more
core +1 more source
Aggregation‐induced enhanced emission for quantification of recycled content in automotive plastics
Polymer International, EarlyView.Quantifying recycled content in four automotive plastics using aggregation‐induced enhanced emission showed that performance was highly dependent on both polymer and additive chemistries. Abstract The use of plastics in the automotive industry is increasing due to their versatility, light weight and affordability.
Saleh S Soomro +2 more
wiley +1 more source
The Influence of Audit Committee Quality and Internal Auditor Objectivity Toward the Prevention of Fraudulent Financial Reporting (a Survey in BUMN of Indonesia) [PDF]
, 2015 Some cases both nationally and Internationally indicate the occurrence of irregularities in financial reporting due to the weakness of the company's internal control system, and the audit committee that has not functioned optimally, so that the resulting
Denziana, A. (Angrita)
core
Sustainable Development, EarlyView.ABSTRACT Despite the growth of eSports, the sector faces critical challenges related to its sustainability. This research analyzes these issues from an environmental, social, and governance (ESG) perspective. This paper consists of a systematic literature review on eSports and its implications for sustainability.
M. Ertz +5 more
wiley +1 more source
Sustainable Development, EarlyView.ABSTRACT This study reviews 54 empirical‐quantitative (archival) articles on the relationship between corporate social responsibility (CSR) outcomes and corporate misconduct. Based on the moral licensing and moral track hypotheses, we distinguish between CSR performance, reporting, and assurance on the one hand and between financial and CSR‐related ...
Patrick Velte
wiley +1 more source
DO DIRECTORS AND TAX AGRESSIVENESS AFFECT FRAUDULENT FINANCIAL REPORTING?
Jurnal Akuntansi, 2019 Tax is an obligatory financial contribution that individuals or institutions, as taxpayers, owe to the state without any direct benefits. It is compulsory and is collected under the regulation of law. The present study aims to examine the effectiveness
wiralestari wiralestari
doaj +1 more source
Metode Arus dalam Pemeriksaan Pajak [PDF]
, 2012 Self assessment system is implemented in fulfilling income tax obligation, especially in preparing tax return. Tax audit is done to examine the validity of tax return which is compiled by tax payer himself.
Suprajadi, L. (Lusy)
core +1 more source