Results 131 to 140 of about 82,410 (304)
Including Harvested Grain Biogenic CO2 to Address a Critical Flaw in Climate Accounting
Australian Journal of Agricultural and Resource Economics, EarlyView.ABSTRACT The international climate accounting system excludes both the biogenic CO2 sequestered in harvested crops and the biogenic CO2 emissions that occur when grain is digested or burned as biofuel. Despite being described in the literature as a critical flaw in climate accounting all parties within the United Nations Framework Convention on Climate
Richard S. Gray
wiley +1 more source
The Use of the Fraud Pentagon Model in Assessing the Risk of Fraudulent Financial Reporting
RisksThis study examines the relevance of the Fraud Pentagon Theory in detecting fraudulent financial reporting among companies listed on the Bucharest Stock Exchange.
Georgiana Burlacu +4 more
doaj +1 more source
Citizens are more willing to co‐produce when participants represent community demographics
Australian Journal of Public Administration, EarlyView.Abstract Despite co‐production's potential to address democratic deficits, the role of representation in co‐production and its impact on public perceptions remain largely under‐analysed empirically. Employing a vignette survey design, this study tests how representation in co‐production affects citizens’ intentions to get involved.
Wonhyuk Cho +3 more
wiley +1 more source
The Dark Pyramid: Unpacking the Multidimensional Nature of the Dark Side of Leadership
British Journal of Management, EarlyView.Abstract The dark side of leadership has been employed as an umbrella term to cover an array of concepts typically concerned with the dysfunctionality and/or toxicity of individual leaders. As the field of leadership studies moves towards ‘post‐heroic’ perspectives, we apply the same ontological positioning, adopting a ‘post‐villainous’ perspective in ...
Peter Stephenson +2 more
wiley +1 more source
Effects of Ability to Assess Fraud Risk, Fraud Risk Level and Personality Factors on the Ability to Detect the Likelihood of Fraud [PDF]
, 2008 The Malaysian Approved Standards on Auditing, A1 700 on "The Auditor's Report on Financial Statements" (MIA, 1997) states that the responsibility of the auditor is to provide assurance that the financial statements are free from material misstatements.
Jaffar, Nahariah
core
Journal of the Royal Anthropological Institute, EarlyView.This article analyses a new wealth tax (the IGF) in Bolivia against the backdrop of the 2019 ousting of former president Evo Morales. In doing so, it engages calls for ‘a return to politics’ in anthropology by proposing the notion of a ‘fiscal grievance politics’ as animating elite opposition to the tax in lowland Santa Cruz department. I show that the
Charles Dolph
wiley +1 more source
Internal Control Disclosure, Ethics Disclosure and Earnings Management as Signal to Detect Fraudulent Financial Reporting [PDF]
International Journal of Management, Accounting and Economics, 2018 The information asymmetry between management and owners raises an opportunistic attitude of management to attach importance to its own interests. In this case, investors need additional information in addition to financial statements as a signal that can
Mukhlasin Mukhlasin, Nur Anissa
doaj
The Political Economy of Wellness: Commercial Determinants of a Burgeoning Industry
The Milbank Quarterly, EarlyView.Policy Points Wellness has grown into a multi‐trillion‐dollar industry encompassing a multitude of products and practices that affect health and well‐being. Applying a lens of commercial determinants of health to wellness is useful to examine its intersection with systems of capital production, corporate interests, and neoliberal norms of personal ...
NANCY KARREMAN +3 more
wiley +1 more source
PERAN HEXAGON FRAUD DALAM FRAUDULENT FINANCIAL REPORTING
Journal of Economic, Bussines and Accounting (COSTING)Kecurangan laporan keuangan merupakan tindakan yang sengaja dilakukan oleh manajemen dalam bentuk salah saji material dalam laporan keuangan yang merugikan para pihak berkepentingan. Tujuan dari penelitian ini adalah untuk mengetahui kecurangan laporan keuangan dalam perspektif hexagon fraud berupa stimulus, capability, collusion, opportunity ...
Maylinia Putri Amalia, Sukrisno Agoes
openaire +1 more source
Gender &History, EarlyView.ABSTRACT This article looks at two critical moments in British immigration – the case of the ‘stateless’ Ugandan Asian husbands, whose wives successfully argued for their entry in Britain in 1973 and the ‘virginity test’ performed on Mrs K at Heathrow Airport in 1979.
Antara Datta, Jinal Parekh
wiley +1 more source