Results 51 to 60 of about 3,160,195 (300)

Driving continuous improvement of sustainability certification for industrial biobased systems through comprehensive sustainability requirements

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, Heleen Ballemans, Heike Axmann, Lesly Garcia‐Chavez, Marta Rodriguez‐Illera, Laura Väyrynen   +5 more
wiley   +1 more source

Corporate governance and financial statement fraud: Evidence on the moderating influence of financial distress [PDF]

Problems and Perspectives in Management
This study examines the impact of corporate governance on the probability of financial statement fraud and evaluates the moderating role of financial distress in this relationship.
Susmita Dian Indiraswari, Bambang Subroto, Rosidi Rosidi, Imam Subekti   +3 more
doaj   +1 more source

Fraud pentagon elements in detecting fraudulent financial statement

Linguistics and Culture Review, 2022
Public companies that are supposed to provide transparent and accountable information to outside parties, sometimes still hide facts and information that have a bad influence on their company's reputation. Public companies in Indonesia in carrying out their business activities have been specifically regulated and supervised by an independent ...
Kadek Fitri Andriani, Ketut Budiartha, Maria Mediatrix Ratna Sari, Anak Agung Gde Putu Widanaputra   +3 more
openaire   +2 more sources

Powerful transformations: The experiences of higher education teaching staff who were first‐generation university students

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, Giacomo Morelli, Kevyn Stefanelli   +2 more
wiley   +1 more source

LITERATURE REVIEW: FRAUD AUDITING IN INDONESIA

International Journal of Innovative Technologies in Economy, 2023
Financial statement fraud or corruption is one of the most common types of fraud committed by company executives. Pressure, opportunity, rationalization, arrogance, and the ability to commit fraud are all factors that contribute to financial statement ...
Barnabas Tridig S., Santy Setiawan, Naomi Fani Riyanto   +2 more
doaj   +1 more source

PENGARUH TEKANAN, PELUANG, DAN KOLUSI TERHADAP FRAUDULENT FINANCIAL STATEMENT [PDF]

, 2023
Perkembangan perusahaan yang semakin dinamis, kualitas laporan keuangan suatu perusahaan merupakan hal penting bagi pemilik maupun investor. Tujuannya untukiimemberikan informasi kondisi perusahaaniimencakup posisi keuangan,iiarus kas serta perkembangan
Budi Lestiani, Lia Iva
core   +1 more source

ANALISIS PENGARUH FRAUD TRIANGLE DALAM MENDETEKSI KECURANGAN LAPORAN KEUANGAN

Jurnal Benefita, 2019
This study analyzed the effect of the elements from fraud triangle, which included pressure (LEV, ROA, ACHANGE), opportunity (BDOUT), and rationalization (AUDCHANGE) in detecting fraudulent financial statement.
Mardianto Mardianto, Carissa Tiono
doaj   +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, Zhichao Chen, Muhammad Nadeem, Guanghua Xu, Nader Atawnah   +4 more
wiley   +1 more source

Fraud Diamond Analysis In Fraudulent Financial Statement Detection Using Beneish M-Score

Jurnal Riset Akuntansi Terpadu, 2021
Companies, especially go public companies, tend to want to display financial statements that look healthy and profitable to attract the attention of investors and potential investors. Therefore, sometimes companies commit fraud in financial statements to
Meri Kristianti, Carmel Meiden
doaj   +1 more source