Results 81 to 90 of about 3,160,195 (300)

Greenwashing Across Industries: A Scoping Review of Explanatory Factors, Reporting Tactics, and Disclosure‐Action Decoupling

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, Amr ElAlfy, Jeffrey Wilson, Olaf Weber   +3 more
wiley   +1 more source

Financial Statement Fraud Detection Using Machine Learning and Deep Learning Models [PDF]

پژوهش‌های تجربی حسابداری
This study aims to detect fraud in corporates’ financial statements by evaluating the effectiveness of various machine learning and deep learning models.
Alireza Samavatian, Ali Reza Mehrazeen, Abolghasem Massihabadi, Zahra Nori Topkanloo   +3 more
doaj   +1 more source

Who Qualifies to Assure? The Professional and Managerial Capture of Sustainability Assurance

Business Strategy and the Environment, EarlyView.
ABSTRACT This study examines how the qualification of assurors in sustainability and environmental reporting assurance (SERA) is constructed and why it remains fiercely contested. Drawing on actor–network theory (ANT) and qualitative evidence from regulators, NGOs, assurors and reporting companies in India, we conceptualise ‘qualification’ as a ...
Flavia Rodricks, Muhammad Al Mahameed, Umair Riaz   +2 more
wiley   +1 more source

Monitoring Carbon Risk: Auditor Pricing of Stranded Asset Exposure in U.S. Energy Firms

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This paper examines whether external auditors incorporate carbon asset risk disclosures (CARD) when assessing a client's exposure to stranded asset risks and how these disclosures influence audit pricing decisions. Using data from Ceres' Sustainability Disclosure Search Tool, we assess a firm's CARD specificity by analyzing the proportion of ...
Sabrine Ayed, Walid Ben‐Amar, Yang Stephanie Liu   +2 more
wiley   +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, Ahmed Aboud, Soad Kh. Ali   +2 more
wiley   +1 more source

Greenwashing in the Spotlight: Synthesising Evidence on Unethical Environmental Claims and Future Pathways

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, Norah Albishri, Bhumika Gupta, Piera Centobelli, Manlio Del Giudice   +4 more
wiley   +1 more source

Fraud Hexagon Sebagai Pendeteksi Fraudulent Financial Statement

AKUNTANSI 45, 2023
Artikel ini adalah artikel konseptual mengenai pendeteksian adanya kecurangan dalam laporan keuangan dimana menggunakan teori fraud hexagon. Tujuan dari penulisan ini yaitu memberikan konsep tentang fraud hexagon yang bisa diaplikasikan dalam mendeteksi kecurangan laporan keuangan dengan beberapa elemen di dalamnya. Konsep ini dibuat menggunakan metode
openaire   +1 more source

ANALISIS FRAUD PENTAGON TERHADAP FRAUDULENT FINANCIAL STATEMENT PADA PERUSAHAAN PERBANKAN TAHUN 2016-2019 [PDF]

, 2021
Penelitian ini bertujuan untuk menguji dan mengetahui pengaruh financial stability, ineffective monitoring, rationalization, pergantian direksi, dan Number of CEO’s picture terhadap fraudulent financial statement yang memakai proksi indeks eckel pada ...
Sinulingga, Bella Widya Putri Br
core  

Mind the Gaps! Legitimacy and Expectation Misalignments in Sustainability Disclosure: Case Evidence From a Public Forestry Sector Organization

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, Konstantinos G. Papaspyropoulos   +1 more
wiley   +1 more source

The moderating role of uncertainty avoidance in the Fraud Hexagon framework: Evidence from Indonesia, Malaysia and Singapore

South African Journal of Economic and Management Sciences
Background: Financial statement fraud, asset misappropriation and corruption remain persistent challenges in Indonesia, Malaysia and Singapore.
Yusnaini Yusnaini, Deya Winanda, Arista Hakiki   +2 more
doaj   +1 more source