Results 141 to 150 of about 3,160,195 (300)

Do Not Judge a Book By Its Cover: The Influence of CEOS Masculinity and Religiosity on Financial Statement Fraud

Folia Oeconomica Stetinensia
Indonesia continues to encounter significant challenges in eradicating fraud, particularly in the context of financial statement fraud. This study contributes to the literature by introducing a novel perspective on the determinants of fraudulent ...
Karundeng Frandy Efraim Fritz, Szelés Zsuzsanna   +1 more
doaj   +1 more source

Enabling pandemic‐resilient healthcare: Narrowband Internet of Things and edge intelligence for real‐time monitoring

CAAI Transactions on Intelligence Technology, EarlyView.
Abstract The Internet of Things (IoT) in deploying robotic sprayers for pandemic‐associated disinfection and monitoring has garnered significant attention in recent research. The authors introduce a novel architectural framework designed to interconnect smart monitoring robotic devices within healthcare facilities using narrowband Internet of Things ...
Md Motaharul Islam, Mohammad Kamrul Hasan, Shayla Islam, Mohammed Balfaqih, Ahmed Ibrahim Alzahrani, Nasser Alalwan, Nurhizam Safie, Zaheed Ahmed Bhuiyan, Rahul Thakkar, Taher M. Ghazal   +9 more
wiley   +1 more source

The Factors That Affect Fraudulent Financial Statements of the Local Government

Accounting Analysis Journal, 2019
Penelitian ini bertujuan untuk mengetahui presepsi para pegawai di instansi pemerintah Kabupaten Temanggung mengenai faktor-faktor yang kecurangan laporan keuangan. Laporan keuangan mempunyai fungsi penting, sesuai dengan fund theory yang menjelaskan bahwa laporan keuangan mempunyai tujuan utama untuk melaporkan sumber dan penggunaan dana dalam ...
Prasti Praditasari, Asrori Asrori
openaire   +1 more source

ANALISIS FINANCIAL STABILITY, AUDITOR CHANGES, DAN DIRECTOR CHANGES TERHADAP FRAUDULENT FINANCIAL STATEMENT PERUSAHAAN SEKTOR INFRASTRUKTUR YANG TERDAFTAR DI BEI PERIODE 2022-2024. [PDF]

Fraudulent Financial Statement merupakan isu yang menurunkan integritas pasar modal serta kepercayaan investor terhadap perusahaan publik di Indonesia.
Goh, Erica
core  

Inside the Black Box: Advancing Climate Disclosure in Australia's Energy Sector to Support a Resilient National Electricity Market

Australian Journal of Agricultural and Resource Economics, EarlyView.
ABSTRACT Alongside the 2024–2025 review of the National Electricity Market, Australian energy companies faced the most significant reforms to climate disclosures in corporate history. Specifically, the Australian Sustainability Reporting Standard for Climate‐related Disclosures (AASB S2) was announced in September 2024, after which all entities falling
Tracey Dodd, Melissa Nursey‐Bray, Rhys Thomas   +2 more
wiley   +1 more source

Benford Law and fraudulent financial statements of unlisted enterprises

Tạp chí Khoa học Đại học Mở Thành phố Hồ Chí Minh - Kinh tế và Quản trị kinh doanh
The private sector plays a vital role in the economic growth of a country and contributes significantly to the state’s budget through tax revenue. However, many enterprises still engage in tax evasion and tax avoidance by manipulating financial statements.
Nguyễn Thị Thu Hiền, Đặng Anh Tuấn   +1 more
openaire   +1 more source

The Capital Gains Conundrum: On a Divergence of Green From Traditional Accounting

Australian Journal of Agricultural and Resource Economics, EarlyView.
ABSTRACT Understanding the concept of income and recording it correctly are elemental to economic analysis. A controversy about whether capital gains are a form of income has arisen in green accounting. Virtually all economists assume that at each time there is a unique price of capital from which a capital gain can be calculated.
Robert D. Cairns
wiley   +1 more source

Akuntabilitas dan Fraudulent Financial Statement pada Pemerintah Daerah/Kabupaten di Indonesia [PDF]

, 2016
Tujuan dari penelitian ini adalah untuk menguji apakah akuntabilitas berpengaruh negatif terhadap fraudulent fincancial statement laporan keuangan pemerintah kabupaten/kota di Indonesia.
A, MUHAMMAD SALIMAN
core  

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, Seulki Lee, Yoon Kyoung Cho, Chevelle Ataera   +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, Richard Bolden, Morgen Witzel   +2 more
wiley   +1 more source