...Ondrej Castek; Seto Satriyo Bayu Aji Purpose This study aims to examine the predictive power of the fraud pentagon theory ( FPT ) and Machiavellianism while explaining the likelihood of committing fraud in corporate social responsibility ( CSR ) fund distribution framing. The research addresses...

...Nesrine Ghorbel; Anis Ben Amar Purpose This study aims to trace the impact of corporate social responsibility ( CSR ), and its social, environmental and governance dimensions, on accounting fraud. Design/methodology/approach ASSET4 data from 793 French, Canadian, British and German companies...

...Imen Khanchel; Naima Lassoued Purpose This paper aims to contribute to the literature on the earnings management (EM)–corporate social responsibility (CSR) relationship as most of the previous studies have been carried out in non-turbulent periods. This study investigates whether CSR affects EM...

... of a developing economy to adapt the EMCB framework in investigating the extent to which consumers within a developing economy intend to engage in ethical consumption behaviour. CSR Developing economy EMCB Eco consumption Recycling Sustainability There is a growing trend of shifting focus...

...Md. Abdur Rouf; Md. Alamgir Hossan Purpose The purpose of this study is to provide a profound understanding of the nature and extent of corporate social responsibility (CSR) disclosure in the annual report by the listed banking sectors in Bangladesh for examining the effect of board size and board...

...Sohel Mehedi; Dayana Jalaludin Purpose The purpose of this paper is to review the background of the theories, how they motivate corporations to engage in corporate social responsibility (CSR) activities and their application, focusing on the study context and corporate attributes. Design...