Managerial attitudes towards corruption: A pilot study
This is basically a preliminary study on the measurement of attitudes vis-a-vis deviant behaviour (corruption). Respondents have been presented with a series of scenarios which reflect fraudulent or deviant practice.
L. F. Pitt
doaj +1 more source
Free Trade Zones and Corporate ESG: Evidence From a Quasi‐Natural Experiment in China
ABSTRACT This study examines how China's Pilot Free Trade Zones (FTZs) influence corporate ESG performance. Using a staggered difference‐in‐differences model on Chinese listed firms from 2009 to 2024, we combine coarsened exact matching (CEM) and geography‐based instrumental variables to ensure robust identification.
Wen Li, Yinghan Zhao, Brian Lucey
wiley +1 more source
Islamic work ethics, good corporate governance practices and fraudulent financial statements / Reskino … [et al.] [PDF]
This study examined the effects of Islamic work ethics (IWE) and good corporate governance (GCG) on fraudulent financial statements (FFS) in Islamic financial institutions (IFIs).
Sulistyowati, Endah +3 more
core
Digital Technology's Role in Circular Waste Management: A Systematic Review
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
CEO Managerial Ability and the Strategic Repetition of Climate Disclosures
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
Fraudulent investment schemes continue to deceive the public despite ongoing improvements in financial literacy across Indonesia. This phenomenon presents a serious threat to personal financial management, as many individuals are still lured by promises ...
Muhammad Ardian Satya Nugraha +1 more
doaj +1 more source
Sustainable Luxury: Understanding Consumer Responses to Purpose‐Driven Brand Strategies
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 +3 more
wiley +1 more source
Effects Of Forensic Accounting on The Mitigation of Fraudulent Practices Amongst Universities in Kenya [PDF]
This study sought to evaluate the effect of forensic accounting in mitigating fraudulent practices in universities in Kenya. In achieving this objective, it sought to find out the extent of forensic accounting application and the effect it has had in
Limo, Claudia J
core
The Use of the Fraud Pentagon Model in Assessing the Risk of Fraudulent Financial Reporting
This study examines the relevance of the Fraud Pentagon Theory in detecting fraudulent financial reporting among companies listed on the Bucharest Stock Exchange.
Georgiana Burlacu +4 more
doaj +1 more source
Can ISO/IEC 17025 serve as a tool to prevent scientific fraud in chemical research laboratories?
Abstract Scientific fraud has been documented across multiple disciplines, and chemistry is no exception. Recent studies indicate that contamination of materials, methodological errors, and unreliable data, results, or analyses account for over 25% of retracted publications.
Flor Monica Gutierrez‐Alcantara
wiley +1 more source

