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Accounting fraud and corporate sustainability: Chinese listed companies

Rahman, Md Jahidur; Xuan, Jiadan; Zhu, Hongtao; … - In: Journal of Financial Crime 31 (2023) 3, pp. 558-574

Purpose The purpose of this study is to determine the relationship between accounting fraud and corporate … ordinary least square regression model using panel data. Accounting fraud is represented by accounting disclosure, which is … fraud also has an impact on the sustainable development of the company. Originality/value Although the inferences of this …

Persistent link: https://www.econbiz.de/10015350267

Public‐private partnerships in the fight against crime : An emerging frontier in corporate social responsibility

Avina, Jeffrey - In: Journal of Financial Crime 18 (2011) 3, pp. 282-291

Purpose – The paper's aim is to demonstrate how organizations related to public security and safety can more effectively partner with private sector companies under the rubric of corporate social responsibility (CSR). Design/methodology/approach – An analysis of actual cases of collaboration...

Persistent link: https://www.econbiz.de/10014865501

Auditors in a changing regulatory environment

Jayasuriya, Dayanath - In: Journal of Financial Crime 13 (2006) 1, pp. 51-55

Purpose – The purpose of this paper is to describe how corporate responsibility, at the best of times, is taken for granted, and at the worst of times, becomes a much maligned concept. Design/methodology/approach – Describes how the regulatory landscape is rapidly changing and outlines...

Persistent link: https://www.econbiz.de/10014865328

The fight against corruption in Portugal: evidence from sustainability reports

Branco, Manuel Castelo; Matos, Dina - In: Journal of Financial Crime 23 (2016) 1, pp. 132-142

Purpose – The purpose of this paper is to analyse the disclosure of information on the fight against corruption in the sustainability reports of Portuguese companies. Design/methodology/approach – Anti-corruption disclosure in the sustainability reports for 2009 of Portuguese firms,...

Persistent link: https://www.econbiz.de/10014866305

What does it mean for a corporation to take responsibility for its supply chain?

Teichmann, Fabian Maximilian Johannes; Wittmann, Chiara - In: Journal of Financial Crime 30 (2022) 5, pp. 1418-1425

Purpose Through the lens of ethical appreciation, this paper aims to discuss what it means for a company to claim taking responsibility for its supply chain and whether this is a reasonable demand to make by corporations. Design/methodology/approach The place of ethics in economic and...

Persistent link: https://www.econbiz.de/10014866412

Corruption fight in the Czech Republic: sustainability reports evidence

Kristek, Tomas - In: Journal of Financial Crime 31 (2023) 5, pp. 1082-1093

Purpose The lack of transparency contributes to the growing corruption problem in various spheres of society. This paper aims to analyse the sustainability report disclosures published by Czech companies in 2021 and registered by the Association of Social Sustainability of the Czech Republic....

Persistent link: https://www.econbiz.de/10015350303

Money laundering: effectiveness of the corporate social responsibility (CSR) law in the UAE

Al-Tawil, Tareq Na′el - In: Journal of Financial Crime 31 (2023) 5, pp. 1126-1139

Purpose The purpose of this paper is to examine the extent to which the corporate social responsibility (CSR) law will help combat money laundering in the United Arab Emirates (UAE). Design/methodology/approach The paper will first focus on examining whether money laundering and CSR are...

Persistent link: https://www.econbiz.de/10015350312

Group of companies and inter-company fraud: a case from Turkey

Ilter, Cenap - In: Journal of Financial Crime 23 (2016) 2, pp. 427-440

Purpose This paper aims to present a real case of inter-company fraud where the Group’s Bank lent money to a Group … a fraud within the Group. In this regard, the paper is considered to be an exemplary case for the accounting literature … practices. The study explains a specific accounting fraud case in a group of companies. It explores the type of inter …

Persistent link: https://www.econbiz.de/10014866756

Fraud detection using fraud triangle theory: evidence from China

Rahman, Md Jahidur; Jie, Xu - In: Journal of Financial Crime 31 (2022) 1, pp. 101-118

Purpose This study aims to explore the relationship between fraud triangle theory (FTT) and the accounting fraud … fraud occurrence. Findings Results show that leverage and liquidity ratios positively affect fraud detection, whereas return … on net equity, audit size and independent director percentage negatively affect fraud detection. Originality/value This …

Persistent link: https://www.econbiz.de/10015350327

Follow the money to achieve success: achievable or aspirational

McTaggart, Nicholas Alan - In: Journal of Financial Crime 24 (2017) 3, pp. 425-436

Purpose The purpose of this paper is to highlight the extent to which organised crime and the environment have altered in relation to money laundering and terrorist financing and to explore whether strategies to “follow the money” have been successful. Design/methodology/approach This paper...

Persistent link: https://www.econbiz.de/10014866178