Open Access. Powered by Scholars. Published by Universities.®
- Keyword
- Publication Type
Articles 1 - 2 of 2
Full-Text Articles in Business
Intellectual Capital And Firm Performance: An Empirical Study Of Software Firms In West Africa, Mohammed-Sani Abdulai, Youngsun Kwon, Junghoon Moon
Intellectual Capital And Firm Performance: An Empirical Study Of Software Firms In West Africa, Mohammed-Sani Abdulai, Youngsun Kwon, Junghoon Moon
The African Journal of Information Systems
This study investigates factors instrumental to the success of software industries of the 3I Nations (India, Ireland and Israel), examines the relationship between its elements, and studies the performance of software firms in West Africa. The study draws on concepts from multiple theoretical perspectives to develop a model for assessing the relationship between intellectual capital of software firms and their performance. The developed model was experimentally validated through a field survey of 83 software companies in West Africa using the Partial Least Square method. The survey results show significant relationship between the elements of intellectual capital and competitive capabilities of …
Ceos, Cfos, And Accounting Fraud, Douglas M. Boyle, Brian W. Carpenter, Dana Hermanson
Ceos, Cfos, And Accounting Fraud, Douglas M. Boyle, Brian W. Carpenter, Dana Hermanson
Faculty and Research Publications
The article focuses on fraudulent financial reporting, which has been a long-standing concern for the U.S. investors. It discusses the findings of a study that provides valuable insights into the role of chief executive officers (CEO) and chief financial officer (CFO) in the prevention of such situation. Also provided are key anti-fraud resources including a fraud risk management program, the assessment of fraud risk exposure and prevention techniques.