Results 41 to 50 of about 3,273,203 (243)
AnalisisPengaruh FraudPentagonUntukMendeteksi Manipulasi Laporan Keuangan
Jurnal Akuntansi dan Perpajakan, 2020 This research is to find out the influence of fraud pentagon for detection fraudulent financial reporting. Fraud Pentagon as independent variable which has five elements, namely: (1) Pressure, which proxied by financial stability, external pressure, and ...
Garin Puspitasari, Hastuti Woro Hastuti
doaj +1 more source
Are Attributes of Corporate Governance Related to the Incidence of Fraudulent Financial Reporting [PDF]
, 2007 This study investigates whether a relationship exists between fraudulent financial reporting and a variety of corporate governance attributes. Numerous high profile accounting scandals perpetuated over recent years have brought prominence to the ...
Bourke, Nicola Margaret
core
Australian Journal of Social Issues, EarlyView.ABSTRACT People impacted by alcohol and other drugs (AOD) are supported across a range of health and social service settings, often by workers in generalist roles who may not have specialist training. Vocational education and training (VET) plays a key role in equipping AOD workers with the knowledge and skills required for practice, yet there is no ...
Kirrilly Thompson +6 more
wiley +1 more source
Australian Journal of Social Issues, EarlyView.ABSTRACT Nations manufacture non‐belonging of temporary migrants through policy frameworks that produce exclusion. This precarity maximises the economic benefit of temporary migrant labour by minimising their political, social and legal rights. In this paper, we examine how non‐belonging targeting Working Holiday Makers (WHMs) is manufactured in ...
Donna James, Alanna Kamp
wiley +1 more source
Biofuels, Bioproducts and Biorefining, EarlyView.Abstract Existing monitoring frameworks for sustainability certification schemes and labels (CSLs) have largely prioritised environmental aspects, while the social and economic pillars of sustainability remain comparatively underdeveloped. Also, dedicated circularity requirements tailored to biobased systems are still largely lacking, despite being ...
Iris Vural Gursel +5 more
wiley +1 more source
Financial statement fraud based on Hexagon Fraud Approach
JPPI (Jurnal Penelitian Pendidikan Indonesia), 2023 This study aims to determine the effect of fraud hexagons on fraudulent financial statements. The objects of this research are food and beverage companies listed on the Indonesia Stock Exchange for the 2017-2019 period.
Prima Apriwenni +2 more
doaj +1 more source
British Educational Research Journal, EarlyView.Abstract Historically, a university education has been seen primarily as a route for the middle classes to achieve professional qualifications while structural barriers have served to restrict entry to individuals from particular demographics. First‐generation students (FGS), often with low socio‐economic backgrounds, face multiple barriers to Higher ...
Helen Williams, Ellen‐Alyssa Gambles
wiley +1 more source
Green Ambiguity Shapes Sustainable Investing
Business Strategy and the Environment, EarlyView.ABSTRACT Green Exchange‐Traded Funds (ETFs) have experienced strong growth in recent years, reflecting increasing investor attention toward sustainability. However, these funds rely on a wide range of environmental metrics that are often weakly aligned, raising concerns about the meaning of greenness in sustainable investing.
Rita Laura D'Ecclesia +2 more
wiley +1 more source
SOCIAL CONSTRUCTION OF FINANCIAL REPORTING PRACTICE IN AN INDONESIAN INSURANCE COMPANY: JAVANESE CULTURE PERSPECTIVE [PDF]
, 2009 This study is a case study conducted in an Indonesian insurance company. The aim of the study is to understand the dynamics of financial reporting in the company.
CHARIRI, Anis
core +1 more source
Corporate ESG Greenwashing: Does Regulatory Proximity Matter?
Business Strategy and the Environment, EarlyView.ABSTRACT Environmental, social, and governance (ESG) greenwashing undermines sustainable development, yet the influence of regulatory proximity on oversight is understudied. By introducing the “distance decay effect” from geoeconomics into ESG misconduct research and using a sample of Chinese listed firms from 2009 to 2022, this study reveals a ...
Weiqi Zhao +4 more
wiley +1 more source