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Articles 31 - 60 of 290
Full-Text Articles in Entire DC Network
Organizational Leaders' Strategies To Detect And Prevent Occupational Fraud, Pamela Denise Henderson
Organizational Leaders' Strategies To Detect And Prevent Occupational Fraud, Pamela Denise Henderson
Walden Dissertations and Doctoral Studies
Inadequate strategies to detect and prevent occupational fraud may adversely affect nonprofit organizations. Nonprofit leaders are concerned about occupational fraud because it increases the risk of organizational failure. Guided by the fraud triangle theory, the purpose of this qualitative single-case study was to explore techniques some nonprofit organizational leaders used to detect and prevent occupational fraud. The participants for this study were three senior leaders in a nonprofit organization located in the central part of the U.S. state of Alabama who successfully implemented strategies for detecting and preventing occupational fraud. Data were collected through semistructured interviews and a review of …
The Impact Of Digital Transformation On Improving Audit Quality In Palestine: Empirical Evidence, Iskandar Nashwan
The Impact Of Digital Transformation On Improving Audit Quality In Palestine: Empirical Evidence, Iskandar Nashwan
Journal of the Arab American University مجلة الجامعة العربية الامريكية للبحوث
The objective of this study was to determine the impact of digital transformation on improving audit quality through its important stages of planning, implementation, and reporting. The data was collected using the descriptive analytical approach based on a questionnaire. The study was applied to the study population of all auditors working in different accounting and auditing firms in the Gaza Strip, where the number of those firms reached 48 accounting and auditing firms, with 144 auditors working according to the records of the Union of Accountants and Auditors in Gaza Strip. As a result, purposive sampling was used due to …
20 Years In The Making: Do Executive Compensation Clawback Policies Have Claws?, Brielle Mackinnon
20 Years In The Making: Do Executive Compensation Clawback Policies Have Claws?, Brielle Mackinnon
Accounting Undergraduate Honors Theses
Compensation clawback policies allow shareholders to recoup any incentive compensation that executives earn based on reported financial performance metrics that are subsequently determined to be misstated. They were introduced to encourage top executives to take increased responsibility for the financial statements, and to give shareholders increased security when designing compensation contracts for executives. Clawback policies have existed in several different forms for the past 20 years. In this study, I review the history of clawbacks, and discuss the enforcement (or lack thereof) of such provisions by regulators and corporations. The goal of my study is to further the understanding of …
Effective Strategies Leaders Use To Reduce Fraud In The Nigerian Banking Industry, Maroof Suleiman
Effective Strategies Leaders Use To Reduce Fraud In The Nigerian Banking Industry, Maroof Suleiman
Walden Dissertations and Doctoral Studies
Financial institutions may be liquidated by banking fraud. Bank leaders are concerned about ineffective strategies to prevent fraud and reduce revenue losses. Grounded in the fraud diamond theory and the fraud triangle theory, this qualitative pragmatic inquiry study aimed to identify and explore bank leaders' strategies to reduce fraud in the Nigerian banking industry. Data were collected by conducting semistructured interviews with nine bank leaders from six Nigerian banks and reviewing publicly accessible information from their companies' websites. A thematic approach adapted from Yin's methodology yielded three key themes: (a) the combination of multiple strategies, (b) employee and customer collaboration, …
The Visible Hand Of Lawyers: Attorneys’ Selection, White-Collar Fraud, And Criminal Sentences, Jesus R. Jimenez-Andrade
The Visible Hand Of Lawyers: Attorneys’ Selection, White-Collar Fraud, And Criminal Sentences, Jesus R. Jimenez-Andrade
All Faculty Scholarship (Archived)
In the American white-collar fraud prosecution system, attorneys stand between fraudsters and criminal justice. Based on the theory of access literature, this manuscript explores whether attorneys’ selection moderates the relationship between severity of crime and criminal sentence. Collected data from 1,872 white-collar crimes between 2002 and 2020 prosecuted in San Antonio, Texas, test this hypothesis. Findings evidence that attorneys’ selection influences up to 10 percent of the criminal sentence (+,- 64 days). Socioeconomic control variables result in statistical significance, while demographics lack this condition. These findings suggest that fraudsters have incentives to maximize the defrauded amount to gain higher-quality legal …
The Effect Of Board Size, Board Independence, And The Composition Of Board Independence On Accrual And Real Earnings Management, Rizkia Fitrasari
The Effect Of Board Size, Board Independence, And The Composition Of Board Independence On Accrual And Real Earnings Management, Rizkia Fitrasari
Jurnal Akuntansi dan Keuangan Indonesia
This paper examines the effect of board size, board independence, and the composition of board independence on mitigating accrual and real earnings management by using a sample from companies listed in the S&P 500 index from 2010 to 2019. The study uses random-effect regression analysis and finds evidence that large board size is an ineffective tool for reducing earnings management. In contrast, larger board independence proves to mitigate earnings manipulation. However, when board size interacts with board independence, the result becomes more positive indicating that board independence strengthens the positive effect of board size on earnings management. It can be …
Exploring The Impact Of Hexagon Fraud Theory On Fraud Tendencies Among Regional Work Unit Employees In Bandung City: A Quantitative Analysis, Andini Dwiyanti, Nunuy Nur Afiah, Ivan Yudianto
Exploring The Impact Of Hexagon Fraud Theory On Fraud Tendencies Among Regional Work Unit Employees In Bandung City: A Quantitative Analysis, Andini Dwiyanti, Nunuy Nur Afiah, Ivan Yudianto
Journal of Accounting Auditing and Business
This research aimed to analyze the effect of the hexagon fraud theory on fraud tendencies based on the perceptions of regional work unit employees in Bandung City. This research used a quantitative approach. The sample was 364 regional work unit employees in Bandung City. A simple random sampling method was used in this research. Data were analyzed using multiple linear regression. The results of this research indicated that the variables of distributive justice (proxy of stimulus), collusion, and internal control (proxy of opportunity) have a negative and significant effect on fraud tendencies. Meanwhile, the variables of leadership style (proxy of …
How Management’S Response To Fraud Affects The Likelihood Of Future Fraud., Adam Garrity
How Management’S Response To Fraud Affects The Likelihood Of Future Fraud., Adam Garrity
Honors Theses and Capstones
This article studies the effect of two parts of deterrence theory: sanction certainty and sanction swiftness, on their ability to prevent and deter embezzlement within companies. I will use an experiment, a research instrument, survey questions, and SPSS and ANOVA software to determine if sanction certainty and sanction swiftness have significant effects on how a fictional company is perceived by participants. Participants will be given a scenario that has a combination of a slow or swift punishment and a high or low detection rate. In the experiment, deterrence theory’s effect will be measured by dependent variables such as organizational attractiveness, …
Internal Control Strategies To Limit Nonprofit Organization Fraud And Embezzlement Costs., Ralston K. Tracey
Internal Control Strategies To Limit Nonprofit Organization Fraud And Embezzlement Costs., Ralston K. Tracey
Walden Dissertations and Doctoral Studies
AbstractEmployee intent to commit fraud and embezzlement costs has the potential for adverse business outcomes. Nonprofit leaders are concerned with employee fraud and embezzlement costs as it is the main predictor of employee wrongdoing and increase the chances of their organization's failure. Grounded in fraud triangle theory, the purpose of this qualitative multiple-case study was to explore internal control strategies nonprofit leaders use to limit fraud and embezzlement costs. The participants were eight leaders from four nonprofit organizations in the Southeastern United States who successfully used strategies to prevent fraudulent financial losses in their organizations. Data were collected from semistructured …
Small Business Internal Control System Strategies To Protect Business Assets And Profitability, Edward Gabriel Earl Kuupualeialoha Keaunui
Small Business Internal Control System Strategies To Protect Business Assets And Profitability, Edward Gabriel Earl Kuupualeialoha Keaunui
Walden Dissertations and Doctoral Studies
The absence of financial expertise and internal control systems contributes to losing business assets and profitability. Small business leaders who lack internal control systems and strategies to protect against the financial loss of business assets and profitability may be vulnerable and suffer losses. Grounded in the Committee of the Sponsoring Organization of the Treadway Commission (COSO) internal control-integrated framework, this qualitative multiple-case study explores internal control system strategies that small business leaders use to protect business assets and profitability. The participants were five small business leaders from the Western region of the United States who have successfully operated for over …
Internal Control Strategies To Limit Nonprofit Organization Fraud And Embezzlement Costs., Ralston K. Tracey
Internal Control Strategies To Limit Nonprofit Organization Fraud And Embezzlement Costs., Ralston K. Tracey
Walden Dissertations and Doctoral Studies
AbstractEmployee intent to commit fraud and embezzlement costs has the potential for adverse business outcomes. Nonprofit leaders are concerned with employee fraud and embezzlement costs as it is the main predictor of employee wrongdoing and increase the chances of their organization's failure. Grounded in fraud triangle theory, the purpose of this qualitative multiple-case study was to explore internal control strategies nonprofit leaders use to limit fraud and embezzlement costs. The participants were eight leaders from four nonprofit organizations in the Southeastern United States who successfully used strategies to prevent fraudulent financial losses in their organizations. Data were collected from semistructured …
Balancing Loyalties: A Behavioral Study On How The Quality Of Supervisor-Subordinate Relationships Affects Whistleblowing Intentions, Jace B. Garrett, Douglas F. Prawitt, Kyle Sopp
Balancing Loyalties: A Behavioral Study On How The Quality Of Supervisor-Subordinate Relationships Affects Whistleblowing Intentions, Jace B. Garrett, Douglas F. Prawitt, Kyle Sopp
Faculty Publications
While high-quality relationships among employees yield many benefits to organizations, they may have unintended consequences for whistleblowing. In a first experiment, we investigate whether high-quality employee-supervisor relationships reduce employees’ willingness to report supervisor wrongdoing through an internal hotline. We also investigate whether the quality of such relationships mitigates the effect of evidence strength on reporting intention. In a second experiment, we test the robustness of the effects of relationship quality and evidence strength on employees’ willingness to report wrongdoing identified in our first experiment, but to an external auditor. We also examine two factors that may mitigate the negative effect …
P-01 Financial Reporting Fraud: How Merger And Acquisition Complexity Provide Greater Opportunities For Ceos To Engage In Wrongdoing, Carmelita J. Troy, Jong Chool Park, Madeline Domino
P-01 Financial Reporting Fraud: How Merger And Acquisition Complexity Provide Greater Opportunities For Ceos To Engage In Wrongdoing, Carmelita J. Troy, Jong Chool Park, Madeline Domino
Celebration of Research and Creative Scholarship
Using mergers and acquisitions (M&As) as a proxy to increase organizational complexity, we build upon Schnatterly et al.’s (2018) framework to addresses the gap in the management literature relating to how major firm disruptions, such as M&As, provide greater opportunities to entrenched CEOs for financial statement fraud due to higher levels of complexity. We extend the research on complexity-based information asymmetries (Ndofor et al. 2015) by empirically investigating whether accounting fraud is linked to M&As using a diverse set of variables. We propose the complex nature of M&A transactions result in higher information asymmetry, which provides a “veil” for self-interested …
The Implications Of Fraud On Non-Shareholder Stakeholders, Chasen P. Spicer
The Implications Of Fraud On Non-Shareholder Stakeholders, Chasen P. Spicer
Senior Theses
Popular news outlets such as The New York Times or The Wall Street Journal frequently release articles detailing the financial losses incurred by shareholders of a company that have recently been publicly exposed for their fraudulent activities (Shumsky, 2018; Whitmire, 2005). Given that shareholders are visibly impacted by fraud, it is also reasonable to believe that other stakeholders experience repercussions from the fraudulent activities carried out by the company (Velikonja, 2013). To provide more insight into the implications of fraud incurred by non-shareholder stakeholders, I conduct a case study analysis of HealthSouth’s various fraudulent activities between the years of 1997 …
Does The Financial Experience Of Sec Regional Directors Impact Sec Investigations Into Reporting Entities?, James Justin Blann
Does The Financial Experience Of Sec Regional Directors Impact Sec Investigations Into Reporting Entities?, James Justin Blann
Graduate Theses and Dissertations
The SEC’s Division of Enforcement is frequently criticized for its lack of oversight effectiveness, and certain vocal critics attribute this to a lack of financial experience within the SEC. Using hand-collected data on SEC regional directors, I find that the majority of these SEC officials lack financial experience. I then examine whether the financial experience of SEC regional directors impacts SEC investigations into reporting entities. Consistent with financial experience equipping directors to better process complex financial transactions and reports, I find that directors with financial experience open public company investigations 29 percent more often and conduct these investigations 34 percent …
Credit Card Fraud Detection Using Machine Learning Techniques, Nermin Samy Elhusseny, Shimaa Mohamed Ouf, Amira M. Idrees Ami
Credit Card Fraud Detection Using Machine Learning Techniques, Nermin Samy Elhusseny, Shimaa Mohamed Ouf, Amira M. Idrees Ami
Future Computing and Informatics Journal
This is a systematic literature review to reflect the previous studies that dealt with credit card fraud detection and highlight the different machine learning techniques to deal with this problem. Credit cards are now widely utilized daily. The globe has just begun to shift toward financial inclusion, with marginalized people being introduced to the financial sector. As a result of the high volume of e-commerce, there has been a significant increase in credit card fraud. One of the most important parts of today's banking sector is fraud detection. Fraud is one of the most serious concerns in terms of monetary …
Hexagon Fraud In Fraudulent Financial Statements: The Moderating Role Of Audit Committee, Dwiyanjana Santyo Nugroho, Vera Diyanty
Hexagon Fraud In Fraudulent Financial Statements: The Moderating Role Of Audit Committee, Dwiyanjana Santyo Nugroho, Vera Diyanty
Jurnal Akuntansi dan Keuangan Indonesia
This paper aims to examine the effect of the fraud hexagon on fraudulent financial statements (FFS), and the audit committee (AC)'s role in moderating this relation. The research model uses logit regression with data on all non-financial companies in Indonesia ranging from 2016 to 2020, which were obtained from annual reports and Thomson Reuters. The sensitivity test uses a coefficient difference test based on the Overall Manipulation Index. This study shows that the probability of FFS is higher when the manager has the stimulus, opportunity, and capability. On the other hand, rationalization and collusion do not affect the probability of …
Analyzation Of Audit Procedures In The Wake Of The Early 2000s Accounting Scandals, Zachary Byar
Analyzation Of Audit Procedures In The Wake Of The Early 2000s Accounting Scandals, Zachary Byar
Theses/Capstones/Creative Projects
Enron, WorldCom, and Tyco International were companies that operated in different industries and had different levels of net profit for decades. However, these companies had one pivotal thing in common: accounting fraud. In the early 2000s, accounting scandals from large companies created a major impact on the financial markets, causing Congress to take action to increase investor protection through the origination of the Sarbanes-Oxley Act of 2002. The Act was meant to restore investor confidence through strengthened disclosures and auditing requirements for public corporations. However, even with the creation of this new Act from Congress, fraud is still prevalent today, …
Effective Internal Control Strategies For An Enterprise Resource Planning System, Tatara Ratliff
Effective Internal Control Strategies For An Enterprise Resource Planning System, Tatara Ratliff
Walden Dissertations and Doctoral Studies
The lack of effective internal control over enterprise resource planning (ERP) increases risks associated with financial reporting and erroneous transactions. Business leaders who develop effective enterprise resource planning internal controls reduce the risk of fraud and improve the quality of financial reporting. Grounded in the COSO internal control framework, the purpose of this qualitative single case study was to explore strategies business leaders use for adequate internal controls. The participants were seven business leaders from a single business in Mississippi, the USA, who successfully employed enterprise resource planning and internal control strategies. Data were collected using semistructured interviews, observations, and …
Strategies That Financial Managers Use To Effectively Conduct Corporate-Responsible Financial Reporting, Wendelin Parker
Strategies That Financial Managers Use To Effectively Conduct Corporate-Responsible Financial Reporting, Wendelin Parker
Walden Dissertations and Doctoral Studies
The primary role of financial managers is to produce accurate financial reporting that shows financial health. Financial managers may experience negative effects on the financial stability of their business organizations if they do not conduct corporate-responsible financial reporting effectively. Grounded in the international accounting standards board’s framework, the purpose of this qualitative multiple case study was to explore strategies financial managers use to conduct corporate-responsible financial reporting to achieve financial stability. The participants comprised three financial managers in Georgia, US, with strategies to conduct corporate-responsible financial reporting to achieve financial stability. Data were collected from semistructured interviews, organizational documents, and …
Strategies For Developing And Implementing Internal Controls For Mitigating Retail Consumer Fraud, Anna Marie Foye
Strategies For Developing And Implementing Internal Controls For Mitigating Retail Consumer Fraud, Anna Marie Foye
Walden Dissertations and Doctoral Studies
The lack of consumer fraud internal controls can destroy a small business. Small retail business owners who do not practice good internal controls are susceptible to early failure. Using the fraud triangle theory, the purpose of this qualitative multiple case study was to explore strategies small retail business owners use to develop and implement internal controls for mitigating retail consumer fraud. Participants consisted of four small retail business owners in the Southeastern United States who practiced effective internal controls. Data were collected from semistructured interviews and financial documents and analyzed using thematic analysis. Three themes emerged: financials, monitoring, and segregation …
Strategies For Improving The Effectiveness Of Internal Control Processes In Nonprofit Organizations, Annie Selorm Dumoga
Strategies For Improving The Effectiveness Of Internal Control Processes In Nonprofit Organizations, Annie Selorm Dumoga
Walden Dissertations and Doctoral Studies
Some leaders of nonprofit organizations (NPOs) lack financial strategies to develop and implement effective internal controls for their financial health and the continuation of their organizations’ provision of humanitarian services. The failure of leaders in NPOs to implement adequate internal controls results in insolvency, the inability to pay off debts, and threatens the ability to provide needed social services. Grounded in the Committee of Sponsoring Organization's internal control integrated framework, the purpose of this qualitative multiple case study was to explore strategies NPO leaders used to develop and implement effective internal controls for their organization's financial health and ability to …
A Qualitative Study On Predictive Models In Accounting Fraud Detection, Anthony Cecil
A Qualitative Study On Predictive Models In Accounting Fraud Detection, Anthony Cecil
Doctoral Dissertations and Projects
Companies lose an estimated 5% of revenue each year due to occupational fraud. This level of fraud can significantly disrupt the capital markets and cause companies to go bankrupt. Unless organizations, the government, and the accounting profession develop a systematic approach for accounting fraud detection, investors and employees will continue to lose money. This study explored subject matter experts’ perceptions of building and deploying artificial intelligence and predictive models to detect accounting fraud. This case study consisted of interviews with 10 participants with expertise in predictive modeling, auditing, and investigating, as well as a systematic literature review of research and …
An Exploration Of Internal Control Deficiencies And Their Impact On Fraud In Local Churches In Nigeria, Samuel Eze
An Exploration Of Internal Control Deficiencies And Their Impact On Fraud In Local Churches In Nigeria, Samuel Eze
Doctoral Dissertations and Projects
This research study explores the impact of internal control deficiencies on fraud in local churches in Nigeria and provides church leaders, trusted church members, employees, and volunteers with the necessary tools to guard church funds and assets from fraud and waste of resources. The researcher designed the study to answer six research questions addressed with 16 semi-structured interview questions and the outcome was obtained from 17 church leaders, ministers, employees, and volunteers of local churches in the Enugu area, Nigeria. The six themes that emerged from the study include accountability and stewardship, good internal control procedures, segregation of duties, disciplinary …
The First Sign: Detecting Future Financial Fraud From The Ipo Prospectus, Lisa Spadaccini Anderson
The First Sign: Detecting Future Financial Fraud From The Ipo Prospectus, Lisa Spadaccini Anderson
Graduate Theses and Dissertations
In this study, I examine whether it is possible to predict future financial statement fraud using disclosure content prior to the fraud. Specifically, I employ a machine learning algorithm to construct a unique measure based on the lexical cues embedded within a firm’s first public disclosure, the Management’s Discussion and Analysis section of the S-1 filing, during the Initial Public Offering process. I use this measure to predict whether a firm that is not already committing fraud will commit fraud within five years of the Initial Public Offering (IPO) that results in an Accounting or Enforcement Release (AAER). I find …
Correlational Study Of Embezzlement And Economic Conditions In New England, Patricia Conn Ryan
Correlational Study Of Embezzlement And Economic Conditions In New England, Patricia Conn Ryan
Doctoral Dissertations and Projects
This research study was conducted to contribute to the body of knowledge related to embezzlement, a classification of occupational fraud. According to the Association of Certified Fraud Examiners (ACFE, 2020), it is estimated that losses from occupational fraud represent 5% of revenue each year and that 86% of occupational fraud included asset misappropriation or embezzlement. The purpose of this quantitative research study was to investigate the relationship between economic indicators and incidents of embezzlement. The study population included all incidents of embezzlement reported in New England between 2004 and 2018. Archival data were collected from various governmental sources for both …
Forensic Accounting At Bgsu: A Proposal, Allison Mishka
Forensic Accounting At Bgsu: A Proposal, Allison Mishka
Honors Projects
Forensic accounting is a field utilizing accounting and investigative knowledge to detect and examine financial fraud. There is growing demand for professionals in the field. Currently Bowling Green State University (BGSU) does not offer a forensic accounting course. To determine if introducing a forensic accounting to BGSU is appropriate at this time, I have researched other accounting programs and forensic accounting courses. I have also conducted surveys of Schmidthorst College of Business students and faculty as well as forensic accounting professionals to determine if implementing a forensic accounting course would be beneficial to the university and to students. Based on …
Audit Quality Research: A Bibliometric Analysis, Muhamad Taqi, Rahmawati Rahmawati, Bandi Bandi, Payamta Payamta, Aam Slamet Rusydiana
Audit Quality Research: A Bibliometric Analysis, Muhamad Taqi, Rahmawati Rahmawati, Bandi Bandi, Payamta Payamta, Aam Slamet Rusydiana
Library Philosophy and Practice (e-journal)
This study aims to determine the development and research trend maps with the theme Audit Quality published by well-known journals. The data used in this study were 499 indexed research publications with the theme Audit Quality in the period 1981 to 2020. The map of research development in Audit Quality was obtained through the export process, which would be processed and analyzed using the R Biblioshiny application program. This study shows that the number of publications about the development of Audit Quality research has increased significantly. The research results show that the journal that publishes the most and has the …
Proposed Interpretations And Definition: Responding To Noncompliance With Laws And Regulations, February 25, 2021, Comments Are Requested By June 30, 2021; Exposure Draft (American Institute Of Certified Public Accountants), 2021, February 25, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee
Proposed Interpretations And Definition: Responding To Noncompliance With Laws And Regulations, February 25, 2021, Comments Are Requested By June 30, 2021; Exposure Draft (American Institute Of Certified Public Accountants), 2021, February 25, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Mitigating Financial Fraud Risk With Data Analytics, Clarence Goh, Gary Pan
Mitigating Financial Fraud Risk With Data Analytics, Clarence Goh, Gary Pan
Research Collection School Of Accountancy
The risks associated with financial fraud that modern CFOs face today is particularly high. The same report examined Accounting and Auditing Enforcement Releases (AAERs) issued by the Securities and Exchange Commission (SEC) in the US from 2014 to 2019 and found that while the SEC frequently charged the person directly responsible for perpetuating the financial fraud, the CFO was among the most commonly charged employees. Data analytics techniques can play an important role in mitigating the risk of financial fraud for CFOs.