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The Role Of Risk-Based Audit Quality In Enhancing Financial Control Efficiency And Mitigating Financial Corruption In Iraqi Banks In Light Of The Ippf 2024 Framework, Nadia Talib Salman

Muthanna Journal of Administrative and Economics Sciences

The study investigates the relationship between risk-based audit quality, financial oversight efficiency and financial corruption reduction in banks listed on the Iraq Stock Exchange in the years 2008–2025 by applying International Professional Practices Framework (IPPF) 2024. A composite risk-based audit quality index was created which included auditor independence, auditor professional qualification, frequency of audit committee meetings, and auditor presence of a formal risk committee. Thirty three hundred annual reports were processed using AI-supported structured extraction with the Gemini API, resulting in an unbalanced final panel of 303 bank-year observations from 20 banks. Random Effects and some robustness and diagnostic tests …

Random Forest Algorithm Vs. Linear Regression For Financial Performance Determinants: Evidence From Iraqi Mixed-Sector Firms, Odaiy Obaid Zeidan, Mustafa Habib Mahdi

Journal of Economics and Administrative Sciences

This paper examines the predictive factors of financial performance among Iraqi mixed-sector firms, comparing the predictive power of traditional Ordinary Least Squares (OLS) regression with the Random Forest (RF) machine learning algorithm. Utilizing annual data from 11 firms over the period 2015–2020, the study measures financial performance using Return on Assets (ROA), Return on Equity (ROE), and Return on Sales (ROS). OLS regression identified the directional relationships and p-values, whereas Random Forest evaluated predictive accuracy and modeled nonlinear relationships. The OLS results indicate that firm size, liquidity, productivity, and cash-to-asset ratio have significant positive effects on financial performance, while the …

The Impact Of Forensic Accounting On The Effectiveness Of Fraud Detection In Private-Sector Banking And Merchandising Companies: Evidence From Sulaymaniyah City, Kurdistan Region, Iraq, Barham Khalid Hassan

Journal of Economics and Administrative Sciences

This study examines the impact of forensic accounting techniques, challenges, and accountants' skills on fraud detection effectiveness in the private sector of Sulaymaniyah City, Kurdistan Region of Iraq. The study employed a quantitative research design, with preliminary semi-structured interviews conducted to inform questionnaire development. In the qualitative phase, purposive sampling was used to interview eight forensic accountants with experience handling multiple fraud cases in Sulaymaniyah. Insights from these interviews guided the creation of a structured questionnaire, which was subsequently distributed to Seventy-four accounting professionals from private banks and merchandising firms for the main data collection. Data were analysed using SPSS …

The Effect Of Moral Potency On Employee Fraud Motive In Organizations, John Kopalchick Iii

PhD in Organizational Leadership

This study examined the drivers of employee fraud behavior. The theory of planned behavior served as the foundation for understanding how moral potency related to employee fraud motive. A sample of 102 auditors and audit-related professionals completed a survey on fraudsters’ behavioral traits. Using quantitative, nonexperimental methods, this study employed correlational and predictive statistical tests to examine the relationship between moral potency and employee fraud motive. Results showed no significant relationship between moral potency and employee fraud motive. The study filled a gap by applying quantitative methods, specifically the employee fraud motive scale, to understand employee fraud behavior in a …

Applying Total Quality Management And Auditor Size Theories To Audit Quality: Evidence From Tanzanian Auditing Firms, Freddy Chaula, Henry Zeno Chalu, Paul Ambege

Business Management Review

Amid mixed global findings on the determinants of audit quality, particularly in emerging markets, the role of engagement team competence and audit firm size remains underexplored. This study investigates the relationship between engagement team competence, audit firm size, and audit quality in Tanzanian auditing firms. The hypotheses were tested using PLS-SEM based on data obtained from a cross-sectional survey of 147 Tanzanian audit partners. Audit firm size (β = 0.309, p < 0.01) and engagement team competence (β = 0.567, p < 0.01) were found to have significant positive effects on audit quality. These results suggest that audit quality is significantly enhanced by audit firm size and engagement team competence, thus supporting total quality management and auditor size theories. These findings highlight the need for regulators to strengthen auditor competence and to support the growth of small auditing firms, thereby enhancing their capacity, resources, and the overall audit quality. For auditing firms, the findings underscore the need to develop engagement team competence through initiatives such as professional training, mentoring, and knowledge-sharing programs. Additionally, firms should expand their capacity to strengthen audit quality. While focused on the Tanzanian context, the findings offer broader insights for improving audit quality in developing economies.

Csr Disclosure In Family-Controlled And Politically Connected Firms: Do Audit Committees Matter?, Md Harun Ur Rashid, Habib, Rashid Zaman

Research outputs 2022 to 2026

Purpose – This study aims to investigate whether audit committees shape the corporate social responsibility (CSR) disclosure practices of family-controlled and politically connected firms. Specifically, this study examines the extent to which audit committees mitigate the tendency of these firms to withhold CSR information and enhance transparency in an emerging market context. Design/methodology/approach – This study analyses 1, 108 firm-year observations from 140 non-financial firms listed on the Dhaka Stock Exchange over the period 2013–2023. To examine how family control, political connections and audit committees influence CSR disclosure. This study estimates several multivariate regression models. In addition, to strengthen causal …

Founder Worship, Effective Altruism, And Corporate Governance, Jennifer S. Fan, Xuan-Thao Nguyen

Kentucky Law Journal

No abstract provided.

Striking A Balance Between Personal Data Protection And Transactional Efficiency In The Context Of Data-Driven Mergers, Jun Hu

Dissertations and Theses Collection (Open Access)

The proliferation of data-driven mergers and acquisitions (M&A) has created a critical tension between the commercial value of integrated data assets and the fundamental privacy rights of users. This dissertation addresses the underexplored micro-foundations of user consent when personal data is transferred wholesale to an acquiring firm. It develops and empirically tests a sequential mediation model, anchored in Privacy Calculus and Signaling Theory, to explain how users' perceptions and intentions are shaped by different corporate data protection strategies.

A between-subjects experimental design was employed (N=532), exposing participants to one of three distinct protection mechanisms: procedural safeguards (emphasizing fairness and control), …

Exploring The Role Of Personality Traits In Predicting Financial Vulnerability: Moderating Effects Of Digital Literacy And Financial Literacy Within The Framework Of The Theory Of Planned Behavior, Saad Ahmed Almarzooqi

Thesis/ Dissertation Defenses

The growing integration of digital financial services in the UAE has introduced new challenges in mitigating financial fraud, particularly in understanding individual susceptibility to such risks. This study explores the role of personality traits and shaping financial fraud vulnerability, employing the theory of planned behavior (TPB) to examine how extraversion, agreeableness, consciousness, neuroticism, and openness to experience influence this vulnerability. The study further assesses the mediating roles of subjective norms, attitude towards financial fraud, and perceived behavioral control in these relationships, as well as the moderating effects of digital and financial literacy.

Results from a cross-sectional survey of 406 UAE …

Analisis Kritis Celah Regulasi Investasi Bodong Sebagai Peningkatan Tata Kelola Bisnis Terkait Investasi, Agustin Dea Prameswari

Jurnal Administrasi Bisnis Terapan

The phenomenon of fraudulent investment schemes in Indonesia continues to pose a significant threat to economic stability and business governance. This study aims to evaluate the effectiveness of existing regulations in preventing fraudulent investments, identify regulatory gaps exploited by perpetrators, and propose strategies to strengthen regulations and improve business governance. A qualitative approach was employed using document analysis, encompassing previous studies, prominent fraudulent investment cases such as MeMiles, Binomo, Fahrenheit, and Robot Trading Net89, as well as relevant regulatory frameworks. The findings reveal that existing regulations, such as Law No. 8 of 1995 on Capital Markets and Law No. 11 …

تفعيل تطبيق تقنيات المحاسبة القضائية للتخلص من ممارسات الاحتيال المحاسبي في الدوائر الحكومية, ميثم نعمة عبيد

Muthanna Journal of Administrative and Economics Sciences

يسعى البحث الى تحقيق هدفه في تسليط الضوء على تقنيات المحاسبة القضائية للحد من ممارسات الاحتيال المحاسبي الحاصلة في الوحدات الحكومية العراقية، اذ تتمثل مشكلة البحث في ضعف نظام الرقابة المطبق في تلك الوحدات وعدم قدرته في الكشف عن حالات التلاعب والاحتيال سواء في الجانب المالي او الإداري واستند البحث على فرضيتين رئيسيتين لقياس علاقة الارتباط والتأثير بين تطبيق تقنيات المحاسبة القضائية الحد من عمليات الاحتيال المحاسبي. وتم اثبات صحة الفرضيات عن طريق نتائج التحليلات الإحصائية لإجابات عينة البحث بالاعتماد على استمارة الاستبيان التي خصصت لهذا الغرض اذ تم جمع وتحليل بيانات الاستقصاء لآراء عينة من الموظفين والأكاديميين ذوي الاختصاص …

Va Dent J January, February & March 2023

Virginia Dental Journal

In the January, February and March 2023 issue, the reader will find the following feature articles:

• An Interview with Dr. Richard Roadcap: Virginia Dental Journal Editor (2007 – 2023)
• Through the Looking Glass: The Fantastical World of Oral Pathology
• Treatment Access and Outcomes for Craniofacial Care: Patient and Parent Perspectives
• Cheiloscopy
• We’re Taking on the Fight tor Fairness and Transparency: We Need More Dentists to Join the Fight
• Serving the Petersburg Community: VDA Foundation Collaboration with Central Virginia Health Services

This issue includes regular columns with regional news impacting the Virginia membership including: editorial and perspectives columns, legal, association activities, …

Leveraging Machine Learning To Analyze Semantic User Interactions In Visual Analytics, Dong Hyun Jeong, Bong Keun Jeong, Soo Yeon Ji

Management and Decision Sciences

In the field of visualization, understanding users’ analytical reasoning is important for evaluating the effectiveness of visualization applications. Several studies have been conducted to capture and analyze user interactions to comprehend this reasoning process. However, few have successfully linked these interactions to users’ reasoning processes. This paper introduces an approach that addresses the limitation by correlating semantic user interactions with analysis decisions using an interactive wire transaction analysis system and a visual state transition matrix, both designed as visual analytics applications. The system enables interactive analysis for evaluating financial fraud in wire transactions. It also allows mapping captured user interactions …

J Mich Dent Assoc March 2024

The Journal of the Michigan Dental Association

Every month, The Journal of the Michigan Dental Association provides news, information, and features about Michigan dentistry to our state's oral health community and the MDA's 6,200+ members. It stands as the primary publication reaching Michigan dentists.

In the March 2024 issue, the Journal focuses on the landscape of practicing in rural settings. Original content includes:

• A cover story discussing "Market Realities for Rural and Small-Town Practices"

• A feature commentary from a new dentist in the Upper Peninsula on "Why I Chose to Practice in Rural Michigan"

• A feature article highlighting a dental education initiative, "Washington’s RIDE Program: A Model …

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How Will Artificial Intelligence Impact Banking For Financial Institutions And Consumers?, Nicholas Weber

Honors Projects in Finance

Artificial intelligence (AI) is rapidly emerging as one of the most transformative technologies globally. Much of the consumer and unremitting media sentiment surrounding AI often overreacts, either overestimating or fearing its looming impacts. Herein, we examine how in the financial sector, AI builds upon a long history of computer-assisted automation to increasingly become, or soon to become, integrated to enhance various operational processes such as: data security, risk management, fraud detection, loan adjudication, insurance underwriting and customer interactions. This paper examines not only what impacts AI in the finance sector are anticipated by students, professors and professionals, but also whether …

Exploring Antecedents Of Generation Y And Z Customers’ Intention To Adopt Cryptocurrency Payments In The Context Of Hotels: A Sequential Mixed-Methods Study, Jehun Moon

UNLV Theses, Dissertations, Professional Papers, and Capstones

Cryptocurrency payments (CPs) are an innovative technology that can disrupt the hospitality industry. However, studies on the antecedents of CP adoption are scarce. To bridge this gap, this study targeted Gen Y and Z, the potential primary user groups, to explore the determinants of intention to adopt CPs. A mixed-methods approach was used to capture the depth and breadth of understanding of factors that impact Gen Y and Z customers’ CP adoption intentions. Study 1, a qualitative study, was utilized to acquire contextualized components. In parallel, Study 2 used a quantitative approach to validate the proposed research model, which combined …

Family Wealth Advisory Services In China – What Kind Of Advisors Can Be More Competent And Successful?, Yang Shen

Dissertations and Theses Collection (Open Access)

High net worth wealth owners generally need various advisory services to meet their wealth management needs, such as investment / global asset allocation, intergenerational succession planning, personal and family tax planning, next-generation education, health management, immigration arrangement for family members, etc.

At the current stage, this paper tries to answer below central research questions for Chinese wealth advisors:

1. From the Perspective of high-net-worth individuals (HNWI) in China, what characteristics should their wealth advisors bear to be considered competent?
2. Which key competency factors are mostly important in making the wealth advisor successful (reflected through performance rating of wealth advisors)?

The research …

The Impact Of Board Heterogeneity On Corporate Internationalization Strategy, Yi Qiang

Dissertations and Theses Collection (Open Access)

This study analyzes the relationship between board heterogeneity and the company’s internationalization strategy to determine the internal mechanism through which board heterogeneity affects the company’s internationalization strategy. Based on the analysis of the primary effect, the moderating effects of contextual factors at various levels, such as individual, organization, and environment, are introduced. Subsequently, this study empirically tests the proposed research hypothesis using the data of Chinese listed companies from 2011 to 2020.

The empirical results indicate that board heterogeneity has a positive impact on the company’s internationalization strategy. When the board chairman is female or has a longer tenure, board …

2022-06-16 Board Of Regents Bylaws - Revised, Morehead State University. Board Of Regents.

Morehead State Board of Regents Agenda Books and Meeting Minutes

Revised Morehead State University Board of Regents Bylaws approved on June 16, 2022.

Earnings Management In Response To Fair Treatment: The Roles Of Organizational Identity And Moral Identity, Kimberly M. Bates

Management Dissertations - Archive

Fraud continues to be an issue that organizations face globally, losing an estimated 5% of annual revenue for a total of $4.5 trillion globally. However, fraudulent behavior is difficult to study due to the unacceptable nature of it. I provide researchers with an adapted measure of earnings management that mitigates the socially undesirable act of earnings management which can suppress findings in self-reported studies. Additionally, based on the target similarity model, my dissertation considers accountants’ perception of fair treatment by the organization on willingness to engage in earnings management benefiting the organization. I survey 123 financial and managerial accountants to …

Social New Retailing Business Model And Its Applicable Regulatory Pattern, Rui Wang

Dissertations and Theses Collection (Open Access)

With the booming development of mobile Internet in China, social platforms have unlocked new channels for commodity supply chain and retailing and promoted business model innovation. Online social networking has fundamentally changed the way the entire society communicates. Social networking is no longer constrained by space, social platforms have become a stage for many ordinary people to showcase themselves, and the popularity of mobile payment has made mobile phones the wallets of Chinese residents as well. The innovative contents and interaction styles delivered by social software have triggered a qualitative change in the efficiency of everyone's communication and interaction, making …

Corporate Ethical Training: An Answer To White-Collar Crimes, Richard Pitre, Claudius Claiborne

The Journal of Values-Based Leadership

The modern business corporation is a culturally significant component of American Society. It is facing a cultural invasion of the highest order. The categorical imperative, an unconditional principle that rational individuals must follow despite natural desires or inclinations to do otherwise, is today being called into question. This is most likely the result of grounding moral values upon information that is transient and unstable rather than upon established data. The social contract, which governs the formation and maintenance of individual morals, is a requirement in organizations that demands collective agency – employees acting together to set forth moral rules of …

Post-Scandal Organizational (Dis)Order: A Grounded-Theory Approach Shifting From Murphy’S Law To Safer Regulatory Environments, Jesus R. Jimenez-Andrade, Timothy J. Fogarty, Richard J. Boland

Accounting Faculty Publications (Archived)

The literature shows that, in the wake of negative media exposition, organizations’ self-regulation tends to be strengthened. We investigate such motivation from the perspective of the psychosocial consequences in executives’ and organizational self-confidence. A grounded-theory approach supports findings from 27 different events described by top-level executives from major publicly traded organizations. Their testimonies document that scandalous episodes, when they occur, leave a trauma footprint within the organizational and individual consciousness because of the perceived post-event humiliation, remorse, guilt, and fear. The paradigm of reliance and trust in the designed structures is severely altered. In turn, a climate of excessive self-regulation …

Analysis Of Chinese Real Estate Follow-Up Investment Operation Effect And Mechanism, Yinyu He

Dissertations and Theses Collection (Open Access)

Follow-up investment system has become a fundamental system for the development of most real estate development enterprises. In the upward cycle of real estate, follow-up investment based incentive mechanism is of great importance for performance growth of real estate development enterprise. However, real estate development enterprises lack a relatively mature model to effectively build a follow-up investment system. While building a follow-up investment system, most real estate development enterprises find a benchmark object and copy it mechanically.

The author explored the basic implementation status of follow-up investment system of Chinese real estate enterprises through 310 questionnaires survey, interview and literature …

Shareholder Activism: Does Gender Diversity Among Hedge Fund Managers Affect Activism Returns?, Ankita Agarwal

Business Administration Dissertations - Archive

Divergent and often contradictory arguments appear in organizational research on the relationship between gender-diverse top management team and performance. In the present study, I integrate several distinct literatures to test a theoretical model that examines the influence of gender diversity among hedge fund executives on the performance of the target firm. Specifically, I argue that gender diversity among hedge fund executives weaken the performance consequences because females are perceived to possess traits less suited for the leadership position, which in turn influence their performance. I further argue that because of stereotypes gender-diverse hedge funds are perceived negatively and hence are …

Strategies To Prevent And Detect Occupational Fraud In Small Retail Businesses, Marquita V. Davis, David Harris Iii

International Journal of Applied Management and Technology

The objective of this multiple case study was to explore internal control strategies owners of small retail businesses in southeastern Pennsylvania used to prevent and detect occupational fraud. The results of this study indicated that there are areas for action that owners of small retail businesses could take to prevent and detect occupational fraud. Strategies business owners could implement to protect their businesses from occupational fraud include monitoring, employee identity documents to track employee activity, separation of duties, and communication with employees. Small business owners serve their communities by focusing on wealth distribution, including donations to local charities that foster …

Strategies For Succession Planning And Leadership Training Development For Nonprofit Organizations, Isaac C. Theus

Walden Dissertations and Doctoral Studies

Many leaders of nonprofit organizations (NPOs) lack strategies to replace leaders who leave the organization. An organization is in jeopardy of survival without an effective leadership development and succession planning strategy. The purpose of this single case study was to explore strategies NPO leaders use to develop future generations for leadership roles within the organization. Data were collected from face-to face semistructured interviews with 4 executives and 2 directors of a NPO in Texas and a review of documents including organization manuals, organizational charts, the employee handbook, and a management-in-training course. The human capital theory and succession theory were used …

Community Bank Leaders' Perception On Maintaining Values In Decision Making, Jennifer H. Matheny

Doctoral Dissertations and Projects

This qualitative study explored community bank leaders’ perception of conflicts between their personal values and core corporate values when negotiating critical decisions. At this stage in the research, the negotiating of decisions were generally defined as resolving conflicts between personal and organizational values. Results provide an understanding of how values-based leadership affects executive level decisions in community banks. A purposeful sample of community bank leaders participated in qualitative interviews. These leaders were selected based on their responsibility to make decisions that influenced their corporate culture and/or had a significant impact on their company. Based on the study, there was a …

An Analysis Of Fraud Prevention And Detection In Not-For-Profit Organizations In The State Of South Carolina, Mary Gibson

Doctoral Dissertations and Projects

This study analyzed fraud detection and prevention techniques and analyzed if there was a relationship between the techniques and the detection of fraud. The combined techniques were fraud risk assessment, fraud risk register, code of conduct, fraud assessment training, whistle-blower policy, fraud control plan, fraud control policy, and internal control review. Nonprofits are vulnerable to fraud and costly for the organizations that rely heavily on donations to provide needed services or goods to a community. Through analyzing 109 nonprofits surveyed in South Carolina, the researcher found 59 reported fraud occurrences and 86 percent were using fraud detection and prevention techniques. …

2018-03-29 Amended Bylaws Of The Board Of Regents, Morehead State University. Board Of Regents.

Morehead State Board of Regents Agenda Books and Meeting Minutes

Bylaws of the Board of Regents of Morehead State University amended and approved on March 29, 2018.