Results 131 to 140 of about 3,160,195 (300)

DOES THE FRAUD PENTAGON DETECT FRAUDULENT FINANCIAL STATEMENTS?

Jurakunman (Jurnal Akuntansi dan Manajemen)
This study aims to examine whether the fraud pentagon can detect fraudulent financial statements. In this research, pressure is proxied by financial stability, opportunity by ineffective monitoring, rationalization by change in auditor, competence by change in director, and arrogance by the frequent number of CEO pictures. Data were obtained from S&
Hubertus Ade Resha Raditya Boli, Siti Maryam Yustiazaman   +1 more
openaire   +1 more source

The Slippery Slope of Green Deeds: A Scoping Review of Moral Licensing in Studies on Proenvironmental Behaviors

Sustainable Development, EarlyView.
ABSTRACT The moral licensing theory (MLT) has been increasingly used to explain why proenvironmental behaviors (PEBs) sometimes lead to a decreased interest in sustainability (moral licensing), or how polluting actions might be followed by PEBs (moral cleansing). To shed light on how the MLT has been used in the studies on PEBs, this scoping review: (1)
Alexander Yuriev
wiley   +1 more source

THE EFFECT OF INTERNAL CONTROL AND WHISTLEBLOWING SYSTEM TO FRAUDULENT FINANCIAL STATEMENT

, 2020
This research was conducted with the aim of knowing the effect exerted by internal control and whistleblowing systems on the occurrence of a fraudulent financial statement that may occur in an organization.
Putriwijaya, Raissa Salsabila, Sigiro, Martin Fernando, Zulfikar, Giannanda, Maulana, Iqbal, Yuniarti, Rita   +4 more
core  

Secure Enough? Sufficiency and Security in the New Geological and Geopolitical Reality

Sustainable Development, EarlyView.
ABSTRACT This article advances sufficiency theorizing by examining its relationship with security in the contemporary geopolitical context. It engages three contextually situated discourses: sustainable development, ecological civilization, and degrowth, to explore how concerns over ecological limits intersect with emerging geopolitical and security ...
Pasi Heikkurinen, Kiira Parikka, Herman Stål, Teemu Vaarakallio   +3 more
wiley   +1 more source

Smuggling Sovereignty: Trade, Transgression, and State Authority

Economic Anthropology, EarlyView.
ABSTRACT Global supply chains are saturated with transgressions—corruption, smuggling, document forgery, and other practices that blur the line between legality and illegality. States do not merely endure these practices; they actively shape the conditions for them, producing the very illegal systems they then claim to police.
Dejana Kostić
wiley   +1 more source

Investing Aura: Making Value at an Emirati Art Center

Economic Anthropology, EarlyView.
ABSTRACT The article examines the politics and processes of establishing value for artworks, highlighting the continued belief in Walter Benjamin's idea of aura and describing the value aura generates as “auratic value.” Focusing on an artist residency program in the United Arab Emirates (UAE) during the country's arts boom, I analyze contestations ...
Beth Derderian
wiley   +1 more source

Adding Realism to Theories of Taxpayer Compliance

Southern Economic Journal, EarlyView.
ABSTRACT Explaining why people pay taxes has not been a central focus in the many important contributions of Jim Cox. Even so, I argue here that his work has greatly affected the way that we think about taxpayer compliance, by adding both directly and indirectly much needed realism to the theories and the applications of compliance. These contributions
James Alm
wiley   +1 more source

Intimate Spaces on the Open Road: Navigating Access, Trust, and Ethical Boundaries during Field Research with Long Haul Truck Drivers

Symbolic Interaction, EarlyView.
Despite its ubiquity, the trucking industry is not well‐understood in social scientific literature. Gathering insight into truckers' worlds is difficult due to the solitary, isolating, and unpredictable nature of the work. An understanding of truckers' work lives and work ideologies is even further limited.
Michael A. Fleming
wiley   +1 more source

THE ROLE OF GENDER IN THE AUDIT COMMITTEE AS A MODERATOR ON THE DETERMINANTS OF INDICATIONS OF FINANCIAL STATEMENT FRAUD IN BANKING: A FRAUD HEXAGON PERSPECTIVE

SAR (Soedirman Accounting Review): Journal of Accounting and Business
This research aims to empirically prove the factors that lead the board of directors to commit financial statement fraud. These factors are explained and interpreted based on the elements found in the fraud hexagon theory.
I Wayan Juliarta, Anantawikrama Tungga Atmadja, Desak Nyoman Sri Werastuti   +2 more
doaj   +1 more source

Non‐genuine participants: Undermining the veterinary evidence base?

Veterinary Record, EarlyView.
Abstract Background Non‐genuine participation (NGP) is an emerging challenge in online research but has received little attention in veterinary qualitative studies. Methods This short communication reports suspected NGP encountered during a multi‐institutional interview study involving early‐career veterinary graduates following online recruitment with
Catherine Devitt, Alison Hanlon, Pru Hobson‐West, Kate Millar, Siobhan Mullan, Anne Quain   +5 more
wiley   +1 more source