Physical Sciences and Mathematics Commons^™

Investigating Information Security Policy Characteristics: Do Quality, Enforcement And Compliance Reduce Organizational Fraud?, Dennis T. Brown

KSU Proceedings on Cybersecurity Education, Research and Practice

Occupational fraud, the use of one’s occupation for personal enrichment through the deliberate misuse or misapplication of the organization’s resources or assets, is a growing concern for all organizations. While the typical organization loses at least 5% of annual revenues to fraud, current methods of detection and prevention are not fully adequate to reduce increasing occurrences. Although information systems are making life easier, they are increasingly being used to perpetrate fraudulent activities, and internal employee security threat is responsible for more information compromise than external threats.

The purpose of this research is to examine how information security policy quality and …

Size Variables In Audit Fee Models: An Examination Of The Effects Of Alternative Mathematical Transformations, Charles Cullinan, Hui Du, Xiaochuan Zheng

Accounting Department Faculty Journal Articles

We consider the mathematical transformations used for assets of different valuation complexity in audit fee models. These mathematical transformations (such as logs and square roots) relate to the non-linear relationship between client size and audit fees. We use closed-end mutual fund audits to examine this question because virtually all fund assets are reported at fair value. We find that more complexly valued assets are less likely to follow the traditional log transformation because the presence of these assets has a stronger relationship with audit fees that is not fully captured by the coefficient on the logged variable alone. The significance …

Improving Forensic Software Tool Performance In Detecting Fraud For Financial Statements, Brian Cusack, Tau’Aho Ahokov

Australian Digital Forensics Conference

The use of computer forensics is important for forensic accounting practice because most accounting information is in digital forms today. The access to evidence is increasingly more complex and in far greater volumes than in previous decades. The effective and efficient means of detecting fraud are required for the public to maintain their confidence in the reliability of accounting audit and the reputation of accounting firms. The software tools used by forensic accounting can be called into question. Many appear inadequate when faced with the complexity of fraud and there needs to be the development of automated and specialist problem-solving …

The Impact Of Technology Acceptance And Openess To Innovaion On Software Implementation, Michael Marin Bertini

Walden Dissertations and Doctoral Studies

Senior management decisions to foster innovation and adopt new technology solutions have serious implications for the success of their organization change initiatives. This project examined the issue of senior management decision or reasons of their decision to adopt new Enterprise Resource Planning (ERP) systems as a solution to solve their business problems. This project investigated the degree that perceived ease of use and usefulness of the ERP system influenced decisions made by senior managers to innovate. Roger's diffusion of innovations theory and Davis technology acceptance model theory were used to predict when senior managers were open to innovation, and whether …