Results 61 to 70 of about 208 (172)
Business Strategy &Development, Volume 8, Issue 3, September 2025.ABSTRACT This study investigates bidirectional relationships between fraud risk management and environmental stewardship as well as fraud risk management and environmental disclosures through an integrated theoretical framework combining Meta‐model fraud theory with stakeholder, agency, and legitimacy theories.
Israel Akinbode Owolabi +2 more
wiley +1 more source
Evaluating Sustainability Through Business Processes Indicators: A Case Study
Journal of Software: Evolution and Process, Volume 37, Issue 8, August 2025.This paper presents a case study where a process to measure the sustainability of business processes is validated in the context of a higher education organization, although the proposal can be applied to organizations in any sector of activity. The so‐called Gaia method intents to enhance the Green BPM proposal by providing a systematic way to derive ...
Raimel Sobrino‐Duque +6 more
wiley +1 more source
Pengujian Fraud Pentagon Dalam Mendeteksi Kecurangan Laporan Keuangan
AFRE (Accounting and Financial Review), 2021 A good financial report produced by the company is a reflection of the actual condition of the company and there are no errors. However, management performance is sometimes not as good as expected, so that financial statement fraud can occur for the sake
Adhika Raharja Putra +1 more
doaj +1 more source
Trump, Personalism, and US Administrative Capacity
Politics &Policy, Volume 53, Issue 4, August 2025.ABSTRACT Donald Trump represents an extraordinary degree of personalism in American politics, especially given the traditional power and capacity of the Republican Party and American democracy. A lesson Trump drew from his first term in office is that he needed to better institutionalize mechanisms of personal loyalty to deal with perceived betrayals ...
Donald Moynihan
wiley +1 more source
Riset Akuntansi dan Keuangan Indonesia, 2018 This study aimed to analyze and obtain empirical evidence about the effect of pentagon fraud elements (pressure, opportunity, rationalization, competence, and arrogance) on detected fraudulent financial reporting.
Erma Setiawati, Ratih Mar Baningrum
doaj +1 more source
Journal of Accounting and Investment, 2021 Research aims: This study aims to examine the influence of fraud pentagon concept on fraudulent financial reporting. Design/Methodology/Approach: This study’s population was manufacturing companies listed in Indonesia Stock Exchange and Malaysia Stock ...
Erni Suryandari Fathmaningrum +1 more
doaj +1 more source
Strategic Management Journal, Volume 46, Issue 6, Page 1325-1362, June 2025.Abstract Research Summary Framing is critical for leaders who must build support for strategic renewal. While research has concentrated on renewal that replaces one set of capabilities with another, we explore a distinctive challenge: how leaders persuade stakeholders to endorse the reprioritization of resources toward a capability set that must ...
Ryan Raffaelli +3 more
wiley +1 more source
FRAUD PENTAGON DALAM MANAJEMEN LABA DI PERUSAHAAN MANUFAKTUR LOGAM DAN KIMIA
Jurnal Ilmiah Wahana Akuntansi, 2019 Penelitian ini dilakukan untuk menganalisis apakah adanya fraud dari mendeteksi laporan keuangan dengan mencari manejmen laba. Penggunaan pentagon fraud dalam penelitian ini karena pentagon fraud merupakan sebuah pengembangan dari teori-teori sebelumnya ...
Theresa Ventyana Yulia Putri
doaj
FRAUD PENTAGON THEORY FOR DETECTING FINANCIAL STATEMENT FRAUDULENT
Jurnal Riset Akuntansi Kontemporer, 2021 Cases of fraud from 2019 to 2020 in Indonesia involve companies of state-owned enterprises. This study aimed to analyze the factors that encourage financial statement fraudulent with analysis of fraud pentagon theory. This research analyzes the influence
Rif'atul Fitriyah, Santi Novita
doaj +1 more source
From logic to action on flourishing for all
Business and Society Review, Volume 130, Issue S1, Page S22-S32, Spring 2025.Abstract There is general agreement among sustainability professionals that sustainability needs to be implemented for all and not selectively for just a few. We argue that it is time to urgently act on sustainability and climate change. We suggest plausible actions by businesses, governments, consumers investors, and others.
Paul Shrivastava, John H. Grant
wiley +1 more source