Results 61 to 70 of about 3,273,203 (243)
Eyes on the Ground: Can Institutional Investor Site Visits Discipline Corporate ESG Hypocrisy?
Business Strategy and the Environment, EarlyView.ABSTRACT This paper investigates whether institutional investor site visits serve as an effective external governance mechanism for curbing environmental, social and governance (ESG) hypocrisy. Using panel data on Chinese A‐share listed firms from 2012 to 2021, we find that site visits significantly reduce ESG hypocrisy by improving internal control ...
Lichun Zheng +4 more
wiley +1 more source
Riset Akuntansi dan Keuangan Indonesia, 2018 This study aimed to analyze and obtain empirical evidence about the effect of pentagon fraud elements (pressure, opportunity, rationalization, competence, and arrogance) on detected fraudulent financial reporting.
Erma Setiawati, Ratih Mar Baningrum
doaj +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT This scoping review provides an industry‐comparative synthesis of greenwashing and disclosure‐action decoupling in sustainability‐related reporting. Guided by PRISMA, it reviews 73 peer‐reviewed articles published between 2016 and 2025 and organizes them into three streams: variable‐based explanatory, report analysis, and disclosure‐action ...
Zhang Yiping +3 more
wiley +1 more source
The Indonesian Accounting ReviewFraudulent financial reporting in Islamic banks remains an important concern because Sharia compliance does not automatically eliminate governance weaknesses and managerial opportunism.
Nani Wahyuni, Taufik Akbar
doaj +1 more source
Investigating the Impact of Corporate Governance Mechanisms on Financial Statements Fraud of the Listed Companies in Tehran Stock Exchange [PDF]
Journal of Asset Management and Financing, 2018 Corporate governance plays an important role in ensuring the quality of the financial reporting process. Many of recent corporate failures have been attributed to poor governance, which is manifested in fraudulent financial reporting and earnings ...
Shokrollah Khajavi, Mehrdad Ebrahimi
doaj +1 more source
Firm‐Level Tournament Incentives and Social Decoupling: Evidence From the United States
Corporate Social Responsibility and Environmental Management, EarlyView.ABSTRACT This study investigates whether tournament‐based executive incentives exacerbate social decoupling. Using 4468 firm‐year observations from S&P 500 firms between 2010 and 2022, we find that stronger tournament incentives are associated with higher levels of social decoupling. This association is stronger in firms without ESG‐linked compensation,
Mohamed Khalifa +2 more
wiley +1 more source
Managerial ability, Political Connections and Fraudulent Financial Reporting [PDF]
بررسیهای حسابداری و حسابرسی, 2019 Objective: Manager's efficiency in using corporate resources is reflected in the information presented in the financial statements. Manager's ability can reduce fraudulent financial reporting by fulfilling stakeholders expectations and improving firm's ...
Javad Rezazadeh, Abdullah Mohammadi
doaj +1 more source
Corporate Social Responsibility and Environmental Management, EarlyView.ABSTRACT Firms are experiencing mounting pressure to report their environmental impact. Rather than disclosing their actual performance, however, some are engaging in unethical business (i.e., greenwashing) practices. Prior studies have contributed significantly to the greenwashing literature from varied perspectives, but a comprehensive understanding ...
Sher Jahan Khan +4 more
wiley +1 more source
The Moderating Effect of Audit Committee Member Characteristics on the Relationship between Fraudulent Financial Reporting and Sustainability Reporting [PDF]
پژوهشهای تجربی حسابداریThe audit committee, as a cornerstone of corporate governance, significantly influences organizational decision-making. This study examines the moderating effect of audit committee member characteristics—gender diversity, size, and independence—on the ...
Gholamhossein Mahdavi, Maryam Hasili
doaj +1 more source
Corporate Social Responsibility and Environmental Management, EarlyView.ABSTRACT Sustainability disclosure by public sector organizations remains under‐examined, particularly in the forestry and natural resources sector, where organizations combine strong public accountability obligations with operations in environmentally sensitive ecosystems.
Dimitra Panori +1 more
wiley +1 more source