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Full-Text Articles in Business
Internal Business Control Systems In Small Puerto Rican Retail Businesses, Belma A. Borras
Internal Business Control Systems In Small Puerto Rican Retail Businesses, Belma A. Borras
Walden Dissertations and Doctoral Studies
Small businesses' vulnerability to financial losses brought about by employee theft is higher than for larger organizations. Small business owners are concerned about occupational fraud, as the annual average loss from fraud for small business owners in the United States was $150,000 per incident. Grounded in the fraud triangle theory and COSO Internal Control Integrated Framework, the purpose of this quantitative correlational study was to examine the relationship between the degree of segregation of duties, attitude toward internal controls, and the internal control system in small gas and convenience stores in Puerto Rico. Data were collected from 129 small business …
Effective Internal Controls For Recognizing Contracting Revenues, Antonio Ghaleb
Effective Internal Controls For Recognizing Contracting Revenues, Antonio Ghaleb
Walden Dissertations and Doctoral Studies
Business leaders of contracting companies in Qatar struggle to develop appropriate internal controls over revenue estimates to mitigate the risk of financial statement manipulation. Grounded in the internal control framework of the Committee of Sponsoring Organizations of the Treadway Commission, the purpose of this multiple case study was to explore strategies that business leaders responsible for financial reporting use to develop and implement effective internal controls for recognizing contracting revenues. Nine participants from 3 private contracting companies in Qatar who had implemented strategies to develop and implement effective internal controls for recognizing contracting revenues participated in face-to-face semistructured interviews. Through …
Identifying Business Risk Factors Of Identity Theft, Robert K. Minniti
Identifying Business Risk Factors Of Identity Theft, Robert K. Minniti
Walden Dissertations and Doctoral Studies
Businesses are under pressure to identify and control risks affecting profitability, including the risk of fraud. Identity theft, a type of fraud, costs businesses, governments, and individuals in excess of $56 billion a year. In order to develop good internal controls to help prevent and detect fraud, it is necessary to identify the risks to the business, but business owners are not always aware of what risk factors relate to identity theft. A nonexperimental research design formed the basis of this research study. The population for this study was data from all 50 U.S. states, represented via government databases maintained …