Results 61 to 70 of about 4,082 (262)

Digital Technology's Role in Circular Waste Management: A Systematic Review

Business Strategy and the Environment, EarlyView.
ABSTRACT Combining circular economy ideas with digital tools offers a game‐changing way to tackle global sustainability problems. This paper focuses on how digital changes and circular economy models link up. A review has been conducted for 112 articles from 2021 to September 2025, using PRISMA‐2020 methodology. This study covered new tech like AI, IoT,
Reza Eslamipoor
wiley   +1 more source

DETERMINANTS OF FRAUDULENT FINANCIAL STATEMENTS IN INDONESIAN INSURANCE COMPANIES: A FRAUD HEPTAGON APPROACH

Eksis: Jurnal Riset Ekonomi dan Bisnis
This research aims to analyze the determinants of Fraudulent Financial Statement (FFS) indications based on the Fraud Heptagon perspective in insurance companies listed on the Indonesia Stock Exchange for the period 2020-2024.
Jesika Kristina Butarbutar, Richatul Jannah   +1 more
doaj   +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

Analysis of Pentagon Fraud Model To detect Financial Statement Fraud (Study on the Industrial ClassificationFinance on the Indonesia Stock Exchange)

Majalah Ilmiah Bijak, 2021
Fraudulent Practices A is a problem that must be detected at the Earliest time, as an Effort to Protect Company'S assets and maintain the trust of stakeholders.
Shinta Gem Sari, Alif Akbar Subkhi
doaj   +1 more source

CEO Managerial Ability and the Strategic Repetition of Climate Disclosures

Business Strategy and the Environment, EarlyView.
ABSTRACT This study examines whether CEO managerial ability shapes the repetition of firms' climate‐related disclosures in mandatory 10‐K filings. Climate reporting is highly judgment based and central to firms' broader climate‐risk management strategies, yet little is known about why some firms repeatedly use similar climate narratives and others ...
Javad Rajabalizadeh
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

Analysis Fraudulent Financial Statement With Element Statement on Auditing Standards (SAS) No. 99

EAJ (Economic and Accounting Journal), 2022
The purpose of this research is to analyze the factors of fraudulent financial statement with element contained in the Statement on Auditing Standards (SAS) NO. 99. The dependent variable in this research is fraudulent financial statement. The independent variable of this research uses the elements contained in SAS NO.
Cahyono, Yadi, Nurmala, Putri
openaire   +2 more sources

Sustainable Luxury: Understanding Consumer Responses to Purpose‐Driven Brand Strategies

Journal of Consumer Behaviour, EarlyView.
ABSTRACT The study examines the dilemma faced by consumers in balancing the concepts of sustainability and luxury in the context of self‐gifting. The research is based on the Affect‐Behavior‐Cognition (ABC) framework and the Consumer‐Brand Identification (CBI) theory, which seeks to understand how the perceived sustainability–luxury fit and brand ...
Subhajit Pahari, Munmun Patra, Kiran Menghani, Park Thaichon   +3 more
wiley   +1 more source

The effect of big data competencies and tone at the top on internal auditors fraud detection effectiveness [PDF]

Decision Science Letters
Financial reports provide information about a company's assets, liabilities, equity, income, expenses and cash flow. This information can be used by various parties such as investors, creditors, government and management to make business ...
Novy Silvia Dewi, Jamaliah Said, Sharifah Nazatul Faiza, Lufti Julian   +3 more
doaj   +1 more source

Board characteristics and the likelihood of financial statements fraud: empirical evidence from an emerging market

Future Business Journal, 2023
This study examines the relationship between board characteristics and the likelihood of fraud in financial statements in the Saudi stock exchange as one of the emerging markets.
Ibrahim El-Sayed Ebaid
doaj   +1 more source