Results 171 to 180 of about 2,915 (259)

Trends and Insights in Arab Audit Research: A Bibliometric Exploration

Canadian Journal of Administrative Sciences / Revue Canadienne des Sciences de l'Administration, Volume 43, Issue 1, March 2026.
ABSTRACT This study employs bibliometric analysis to investigate audit research trends across five Arab countries—Jordan, Saudi Arabia, Egypt, Tunisia and the United Arab Emirates—each reflecting distinct sociopolitical, economic and legal contexts.
Zouhour Ben Hamadi, Peter Ghattas
wiley   +1 more source

How can tracking and tracing systems give us a look at the dark side of the tobacco market? [PDF]

Tob Control
Borkowski F, Fibbi E.
europepmc   +1 more source

Cybersecurity Assurance for SMEs: A Conceptual Framework Integrating Organizational Culture, Fraud Risk Management and Forensic Accounting

Canadian Journal of Administrative Sciences / Revue Canadienne des Sciences de l'Administration, Volume 43, Issue 1, March 2026.
ABSTRACT As digitalization accelerates across the global economy, small and medium enterprises (SMEs) face increasing exposure to cybersecurity threats, not due to flaws in external platforms, but because of internal organizational vulnerabilities. This paper presents a conceptual framework that integrates the resource‐based view (RBV) and dynamic ...
Ifedapo Francis Awolowo, Egena Ode, Adenike Abidoye, Oluwaseun Ajao, Olamide Jogunola   +4 more
wiley   +1 more source

Efficient AI-driven allegation screening: A case study of Thailand's National Anti-Corruption Commission. [PDF]

PLoS One
Sereewatthanawut I, Sriphon P, Khunwipusit P, Ajayi BO, Ilesanmi AE, Suwaree J, Buachoom WW.   +6 more
europepmc   +1 more source

Do Firms Hoard Cash Under Environmental Pressure? Insights From GHG Emissions and Greenwashing Activities

Corporate Social Responsibility and Environmental Management, Volume 33, Issue 2, Page 2313-2327, March 2026.
ABSTRACT Environmental accountability has become a global priority, with governments implementing policies like the Kyoto Protocol and the Paris Agreement. However, many firms continue to operate outside environmentally ethical standards, facing potential regulatory, financial, and reputational risks.
Ones Amri, Davide Calandra, Paolo Biancone, Hasna Chaibi   +3 more
wiley   +1 more source

The impact of goods and services tax increase on economic crime: Evidence from China's tobacco tax hike. [PDF]

Tob Induc Dis
Zhang X, Zhang Z.
europepmc   +1 more source

Corporate Sustainability Performance and Fraud Risk Management in Nigeria's Extractive Sector: The Moderating Role of Ownership Structure in an Evolving Environmental Policy Landscape

Corporate Social Responsibility and Environmental Management, Volume 33, Issue 2, Page 2906-2927, March 2026.
ABSTRACT Using the environmental quality cost management model, this study examines how fraud risk management (FRM) influences corporate sustainability performance (CSP) and how ownership structures moderate it. The study uses artificial neural networks (ANN) and logistic regression models to test two hypotheses. H1 demonstrates that the prevention and
Israel Akinbode Owolabi, Michael Odei Erdiaw‐Kwasie, Emmanuel Tenakwah, Matthew Abunyewah   +3 more
wiley   +1 more source

Using the advantages and avoiding the risks - a public survey about the challenges of online purchases of medicines. [PDF]

Scand J Prim Health Care
Persson A, Troein M, Jakobsson U, Lundin S, Midlöv P, Lenander C.   +5 more
europepmc   +1 more source

Organizational adaptation, task complexity, and effective administration of unemployment programs in the American states

Journal of Policy Analysis and Management, Volume 45, Issue 2, Spring 2026.
Abstract IT modernization reforms seek to improve administrative performance by improving the delivery of program benefits. Performance benefits manifest in a reduction in agency‐induced administrative errors, and a reduction in performance gaps between high and low complexity task caseloads.
George A. Krause, Ji Hyeun Hong
wiley   +1 more source

The „Carousel” Tax Fraud [PDF]

Finanţe: Provocările viitorului, 2018
Sebastian George PERPELEA, Mihai Octavian PERPELEA   +1 more
doaj