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Full-Text Articles in Business

How Does The Capability Of Top Management Influence Financial Reporting Fraud?, Michael Wojcikiewicz Nov 2020

How Does The Capability Of Top Management Influence Financial Reporting Fraud?, Michael Wojcikiewicz

Honors Projects in Finance

This study examines the attributes which capture the capability of a perpetrator to engage in financial reporting fraud. Fraudulent financial reporting can be devastating for a company and its employees. Capability includes such measures as the person’s position and the function in which they work. The study reveals how capability influences the occurrence of fraud, the amount of the fraud, and whether capability interacts with concealing the fraud from an audit. The results of the thesis should assist fraud professionals, investors, and regulators as well as stakeholders of corporations by examining publicly available data and highlighting characteristics that can contribute …


Does The ‘Ease Of Doing Business’ In A Country Influence Its Foreign Direct Investment Inflows?, Katherine Piwonski Apr 2010

Does The ‘Ease Of Doing Business’ In A Country Influence Its Foreign Direct Investment Inflows?, Katherine Piwonski

Honors Projects in Finance

Foreign direct investment has been studied for years. It is generally accepted as a positive influence on the domestic market and governments have begun actively seeking it out. This study is meant to possibly connect government actions, for which the World Bank’s ‘Doing Business Index’ was used as a proxy, to an increase in foreign direct investment inflows. The goal of this study is to help governments make more informed decisions about if and how to attract foreign direct investment. The research was done by running a regression model to find a connection between changes in foreign direct investment inflows …