Results 101 to 110 of about 1,437,626 (324)

FRAUD AND ANTI-FRAUD IN THE PORT SECTOR [PDF]

open access: yes, 2018
The purpose of this study was to determine the anti-fraud and fraud in the port sector. Research method used in this research is qualitative approach, with case study. The results of this study found that fraud was committed by employees (employee fraud),
Safuan, Safuan
core   +1 more source

Corporate Social Responsibility and Corporate Misconduct: A Review of Empirical Research and Future Research Recommendations

open access: yesSustainable Development, EarlyView.
ABSTRACT This study reviews 54 empirical‐quantitative (archival) articles on the relationship between corporate social responsibility (CSR) outcomes and corporate misconduct. Based on the moral licensing and moral track hypotheses, we distinguish between CSR performance, reporting, and assurance on the one hand and between financial and CSR‐related ...
Patrick Velte
wiley   +1 more source

Examining the Role of Economic Complexity and Climate Readiness in the Climate‐Fishing Nexus

open access: yesSustainable Development, EarlyView.
ABSTRACT This paper investigates the climate‐fisheries association in Gulf Cooperation Council (GCC) nations from 1999 to 2022. A key objective is to explore the role of both the economic complexity index (ECI) and the climate readiness factor (READ) in the climate‐fishing nexus.
Mohamed Sami Ben Ali   +2 more
wiley   +1 more source

The Role of Fintech and the Shadow Economy in Advancing Sustainable Development Across G7 Countries: Evidence From MMQR Analysis

open access: yesSustainable Development, EarlyView.
ABSTRACT Achieving sustainable development requires balancing economic growth with environmental conservation, but the relationship between informal economic activities and emerging financial technologies in boosting green growth (GG) is not well understood.
Muhammad Salah Uddin   +4 more
wiley   +1 more source

INTERNAL AND EUROPEAN MEASURES OF COMBATING TAX EVASION [PDF]

open access: yesAnalele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria Economie, 2018
Tax evasion is a subject increasingly approached by the Romanian authorities - through the desire to prevent and combat it, as well as by the Member States of the European Union, which are looking for the most effective methods of preventing and ...
ANDREEA MIHAELA CORÎCÎ
doaj  

Transforming Tax Compliance with Machine Learning: Reducing Fraud and Enhancing Revenue Collection

open access: yesAsian Journal of Economics Business and Accounting
The integration of machine learning (ML) in tax administration has the potential to revolutionize tax compliance, enhancing fraud detection and optimizing revenue collection.
S. Olabanji, O. Olaniyi, O. Olaoye
semanticscholar   +1 more source

Improving the Cost Modelling of Environmental, Social and Governance Using Artificial Intelligence: A Systematic Review

open access: yesSustainable Development, EarlyView.
ABSTRACT The integration of Environmental, Social and Governance (ESG) criteria into sustainable development exposes critical limitations in traditional cost modelling for Asset Lifecycle Management. Through a systematic review of 64 studies (2016–2025), this research identifies gaps including the compartmentalisation of ESG factors, methodological ...
Ziru Tao   +4 more
wiley   +1 more source

Fraud control arrangements [PDF]

open access: yes, 2014
This audit examined selected entities’ effectiveness in implementing entity-wide fraud control arrangements, including compliance with the requirements of the 2011 Commonwealth Fraud Control Guidelines, and the overall administration of the fraud control

core  

Technology‐Enabled Cross‐Border Entrepreneurship: The Role of Digital Platforms in SME Expansion Through the Lens of Institutional Theory

open access: yesThunderbird International Business Review, EarlyView.
ABSTRACT Small and medium‐sized enterprises (SMEs) face significant institutional barriers when expanding across borders, including regulatory constraints, financial accessibility issues, and market entry challenges. Institutional theory provides a useful framework for understanding how external regulative, normative, and cognitive institutional forces
Sharmin Nahar, Muntasir Alam
wiley   +1 more source

Games and gamification projects in the Australian public sector

open access: yesAustralian Journal of Public Administration, EarlyView.
Abstract This article surveys the arrival of gameful government into Australian public sector practice. Gameful government is a shorthand, descriptive term denoting the interpenetration of (video)games, and design elements and thinking from them, into public sector work.
David Threlfall, Catherine Althaus
wiley   +1 more source

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