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001-es BibID:BIBFORM072455
035-os BibID:(WOS)000428567100015 (Scopus)85042541841 (cikkazonosító)588
Első szerző:Sadaf, Rabeea (közgazdász)
Cím:An Investigation of the Influence of the Worldwide Governance and Competitiveness on Accounting Fraud Cases : a Cross-Country Perspective / Rabeea Sadaf, Oláh Judit, Popp József, Máté Domicián
Dátum:2018
ISSN:2071-1050
Megjegyzések:This article examines how worldwide governance, global competiveness, and other institutional determinants have influenced the number of accounting fraud cases in several countries. The researchers have focused more closely on the importance of 'good governance' as one of the indicators of development objectives in itself. The institutional perspective is employed to explain the complexity of frauds in different societies which can be compatible for the purposes of international judgments in order to increase the effectiveness of previous forensic accounting theories. In this paper, a linear regression model is tested where governance, competitiveness, and other institutional variables are associated with a measure of accounting fraud cases. From our results, we can merely claim that an increased level of controlled corruption and political stability might reduce the number of fraud cases in various countries, while more effective and independent governance services with a higher freedom of expression seemed to increase them. The existence of accounting crimes also appeared to be a suitable proxy of better competitiveness. Anglo-Saxon countries have more stated fraud cases than other countries, attributed, perhaps, to the finest commercial courts with the most professional and least corrupt judges in the world, with centuries of precedent cases and experience in dealing with fraud. Moreover, we believe that a better understanding of fraud detection is a potentially important element in forensic accounting analytics in the success of governance policies to enhance development and reduce the risk of bankruptcies related to the reported fraud cases of enterprises.
Tárgyszavak:Társadalomtudományok Közgazdaságtudományok idegen nyelvű folyóiratközlemény külföldi lapban
folyóiratcikk
worldwide governance
global competitiveness
accounting fraud cases
institutions
cross-country analysis
Megjelenés:Sustainability. - 10 : 3 (2018), p. 1-11. -
További szerzők:Oláh Judit (1973-) (agrárközgazdász, logisztika) Popp József (1955-) (közgazdász) Máté Domicián (1976-) (közgazdász, informatika tanár)
Internet cím:DOI
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001-es BibID:BIBFORM079464
035-os BibID:(cikkazonosító)3515 (WOS)000477051900020 (Scopus)85068768716
Első szerző:Zulfiqar, Sehar (közgazdász)
Cím:An Examination of Corporate Social Responsibility and Employee Behavior : the Case of Pakistan / Sehar Zulfiqar, Rabeea Sadaf, József Popp, Jolita Vveinhardt, Domícián Máté
Dátum:2019
ISSN:2071-1050
Megjegyzések:The internal dimension of Corporate Social Responsibility (CSR) refers to the socially responsible behavior of an organization towards its employees. The CSR relationship to employee behavior has received some attention but in general, there is little knowledge about the underlying explanatory mechanisms that can describe this relationship. In this study, a theoretical model of mediation and moderation is developed to explain how CSR can influence employee behavior. Organizational identification and work engagement are used as proxies for employee behavior in the model and internal dimension of CSR is assumed to affect both of them positively. Further, it is proposed that CSR influences the organizational identification positively and this relationship will be stronger in a collectivist culture, which will eventually lead to higher work engagement. A proposed model was tested on a sample of bank employees in Pakistan by using the Structural Equation Modeling (SEM) method. The results of this study provide contextual and empirical insights into how CSR influences employee behavior.
Tárgyszavak:Társadalomtudományok Közgazdaságtudományok idegen nyelvű folyóiratközlemény külföldi lapban
folyóiratcikk
Megjelenés:Sustainability. - 11 : 13 (2019), p. 1-15. -
További szerzők:Sadaf, Rabeea (1989-) (közgazdász) Popp József (1955-) (közgazdász) Vveinhardt, Jolita (1976-) (közgazdász) Máté Domicián (1976-) (közgazdász, informatika tanár)
Pályázati támogatás:EFOP-3.6.1-16-2016-00022
EFOP
OTKA KH_130377
OTKA
Internet cím:Intézményi repozitóriumban (DEA) tárolt változat
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