Digital Commons Network^™

Strategies To Combat Tenant Fraud In The Rental Housing Market, Dr. Gwendolyn B. Dawson

Walden Dissertations and Doctoral Studies

Many business executives lack strategies to detect and eliminate tenant fraud in subsidized rental housing. The purpose of this multicase study was to explore strategies some business executives used to detect and eliminate tenant fraud in subsidized rental housing. The conceptual framework used to guide this study was the theory of planned behavior. Data were gathered using semistructured interviews with 6 purposively selected business executives of public housing authorities, supplemented with a review of policies and procedures that business executives used. Yin's 5-step analysis, which entails examining, categorizing, tabulating, creating a data display, and testing the data, guided the process …

The Relationship Between Corporate Governance And Organizational Performance In Nigerian Companies, Toyin Ishola Lasisi

Walden Dissertations and Doctoral Studies

The growing lack of confidence in public companies arises from the recent accounting scandals and corporate collapses, which have been attributed to the consequences of separation of ownership and control in modern firms. Agency theory predicts a conflict of interest between managers and shareholders that leads to agency costs and weak performance. This study used agency, stakeholders', and stewardship theories as the theoretical framework and multiple regression analysis to examine the relationship between corporate governance mechanisms and organizational performance in nonfinancial firms listed on the Nigerian Stock Exchange. The results of the study could help clarify understanding of corporate governance …

Artificial Intelligence In Engineering Risk Analytics, Desheng Wu, David L. Olson, Alexandre Dolgui

Department of Supply Chain Management and Analytics: Faculty Publications

Risks exist in every aspect of our lives, and can mean different things to different people. While negative in general they always cause a great deal of potential damage and inconvenience for stakeholders. Recent engineering risks include the Fukushima nuclear plant disaster from the 2011 tsunami, a year that also saw earthquakes in New Zealand, tornados in the US, and floods in both Australia and Thailand. Earthquakes, tornados (not to mention hurricanes) and floods are repetitive natural phenomenon. But the October 2011 floods in Thailand were the worst in 50 years, impacting supply chains including those of Honda, Toyota, Lenovo, …

Corporate Governance And The Shareholder: Asymmetry, Confidence, And Decision-Making, John Buchanan

Walden Dissertations and Doctoral Studies

In the decade following the ten-plus percent stockmarket collapse of 2000, regulators enacted a myriad of regulations in response to increasing angst experienced by U.S. capital market retail investors. Systemic asymmetric disclosures have fractured investor confidence prompting many commentators to characterize the relationship between Wall Street and the investment community on main street as dire. Though copious works exist on the phenomenon of corporate behaviors, especially matters of shareholder welfare, weak boards, pervious governance mechanisms, and managerial excess, current literature has revealed a dearth in corporate governance praxis specific to the question and effects of asymmetric disseminations and its principal …

Challenges Facing Organizational Leaders: A Phenomenological Study Of Nigerian Organizational Leaders, Adesina Olufemi Adegunle

Walden Dissertations and Doctoral Studies

In the first decade of the 21st century, the number of functioning business organizations in Nigeria decreased by 45%. The high rate of business failures in Nigeria has left many questions about what is needed for creating business success. The purpose of this qualitative phenomenological study was to explore the influence of internal and external dynamics on leaders in Nigerian microfinance organizations. Twenty leaders from microfinance institutions participated in face-to-face semistructured interviews. The data analysis process involved the use of Moustakas's modified van Kaam method, which resulted in the emergence of 12 themes. The themes that emerged included: (a) staff …

The Effect Of Xbrl And Social Media On Information Asymmetry: Evidence From Bank Loan Contracts, Dazhi Chong

Information Technology & Decision Sciences Theses & Dissertations

This study analyzes how two information technology advancements, the adoption of XBRL (eXtensible Business Reporting Language), and social media, affect bank loan contracting using a sample of 554 US bank loan contracts in 2011. I hypothesize that the adoption of XBRL and social media can enhance information dissemination and mitigate the information asymmetry problem between borrowers and lenders. Consistent with this hypothesize, I find that borrowers that adopt XBRL and/or receive positive social media user opinion in social media enjoy more favorable price and non-price terms of bank loan contracts. Additional analyses indicate that the relations among XBRL adoption, social …

Public Corruption: Causes, Consequences & Countermeasures, Victor Hartman, Sridhar Ramamoorti

Accounting Faculty Publications

The article discusses the cause and consequences of public corruption in the U.S. It mentions several countermeasures against public corruption which include strengtening the organizational commitment, behaviour, and emphasizing code of ethics. The article also mentions the conflict of interests, challenges on law enforcement, and asset misappropriation.

Financial Fraud Detection By Using Grammar-Based Multiobjective Genetic Programming With Ensemble Learning, Haibing Li

Lingnan Theses

Financial fraud is a criminal act, which violates the law, rules or policy to gain unauthorized financial benefit. As an increasingly serious problem, it has attracted a lot of concerns. The major consequences are loss of billions of dollars each year, investor confidence and corporate reputation. Therefore, a study area called Financial Fraud Detection (FFD) is obligatory, in order to prevent the destructive results caused by financial fraud. In general, traditional modeling approaches are applied and based on pre-defined hypothesis testing of causes and effects for FFD problems. In addition, the evaluation criteria are often based on variable significance level …

Adelphia: An Exploratory Case Study Of Corporate Culture And Ethical Judgment, Susan Bishop

Walden Dissertations and Doctoral Studies

White collar corporate corruption continues to be prevalent in the United States, costing shareholders billions of dollars annually. This study of the collapse of Coudersport, PA firm, Adelphia Communications, explored how and why leadership of this prominent and successful company made unethical decisions, created an atmosphere of moral disengagement, and led to the downfall of the company. Taped interviews with 10 executives who were employed at the company during the years of its rise and demise (1996-2006) were transcribed, hand coded, and analyzed to explore the ethical culture and leadership practices at Adelphia. These insights offer a possible explanation for …

Employee Conduct When Administering Government Contracts In The Defense Logistics Agency, Sandra Genevieve Haynes-Michaels

Walden Dissertations and Doctoral Studies

The Office of the Inspector General in the Department of Justice reported cases of government contracting employees accepting bribes totaling over $540 million within a 6-year period. The purpose of this case study was to explore the perceptions of government contracting managers regarding the knowledge needed to mitigate employees' unethical behaviors when administering government contracts. Previous studies on government contracting employees' unethical behaviors focused on employees' behaviors, but lacked data concerning managers' roles in mitigating employees' unethical behaviors. The study's conceptual framework was stakeholder theory. The data were gathered through semistructured interviews conducted with 21 government contracting managers in the …

Essays On Mergers And Acquisitions, Marcin Krolikowski

USF Tampa Graduate Theses and Dissertations

This dissertation includes two essays that examine mergers and acquisitions. In the first essay we examine how pay-for-performance influences the quality of merger decisions before and after Sarbanes-Oxley (SOX). Pay-for performance has a significant positive effect on acquirer returns of 0.9% pre-SOX and 1.1% post-SOX around the three day event window. Bidders with high pay-for-performance pay a 23.3% lower merger premium in listed target acquisitions. The positive effect of pay-for-performance is more important for public target acquisitions overall, for small acquirers pre-SOX, and for large acquirers post-SOX. In the long-run, bidders with high pre-merger pay-for-performance experience 27.6% higher returns after …

Should Courts Do Behavioral Analysis Of Boardroom Conduct?, Dale A. Oesterle

Journal of Business & Technology Law

No abstract provided.

Using Benford’S Law To Detect Financial Fraud, Nsaif Jasim ‎Aljbwry, Salah Hadi Mohammed Al-Khalidi

Journal of Economics and Administrative Sciences

Fraud Includes acts involving the exercise of deception by multiple parties inside and outside companies in order to obtain economic benefits against the harm to those companies, as they are to commit fraud upon the availability of three factors which represented by the existence of opportunities, motivation, and rationalization. Fraud detecting require necessity of indications the possibility of its existence. Here, Benford’s law can play an important role in direct the light towards the possibility of the existence of financial fraud in the accounting records of the company, which provides the required effort and time for detect fraud and prevent …

Maintaining And Regaining Organizational Legitimacy : The U.S. Securities And Exchange Commission, Karen R. Bryce

Legacy Theses & Dissertations (2009 - 2024)

Focusing on organizational legitimacy is an essential element to the survival of an organization. Suchman (1995) suggests that "Legitimacy is a generalized perception or assumption that the actions of an entity are desirable, proper, or appropriate within some socially constructed system of norms, values, beliefs, and definitions" (p. 574). Legitimacy must first be gained and then maintained. If lost, legitimacy must be regained or the organization is unlikely to survive. Organizations can use both symbolic and substantive means of gaining, maintaining or regaining legitimacy. This dissertation explores organizational legitimacy by examining the case of the U.S. Securities and Exchange Commission …

Did Board Configuration Matter? The Case Of Us Subprime Lenders, Maureen I. Muller-Kahle, Krista B. Lewellyn

Management Faculty Publications

Research Question/Issue: The origins of the global financial crisis have been attributed to the combination of a housing price bubble and innovative financial instruments, as well as the lack of restraint by corporate executives and boards to engage in excessive risk-taking. The rise in subprime lending between 1997 and 2005 played a crucial role in inflating the housing price bubble. We take a unique dataset of US financial institutions heavily engaged in subprime lending and ask the following research question: Did board configuration play a role in determining whether a financial institution specialized in subprime lending?

Research Findings/Insights: We use …

The Impact Of Corporate Governance On The Choice Of Transfer Pricing Methods In China, Xue Han

Lingnan Theses

Recent scandals involving related party transactions (RPTs) have attracted researchers’ and governments’ attention. Because imperfections exist in the legislation of RPTs, business groups might abuse transfer pricing of such transactions for certain purposes. These purposes include earnings management of listed companies that seek to attract investors and profit shifting from subsidiaries to parent companies. This study investigates the impact of corporate governance on the choice of transfer pricing methods in China.

I classify transfer pricing methods into two major groups (i.e., market-based and cost-based methods). I hypothesize that companies with weak corporate governance are more likely to use cost-based pricing …

Corporate Governance, Public Accounting Firm And Multinational Corporation: The Us Sox Act Perspective, Marc Massoud, Eunsup Daniel Shim

WCBT Faculty Publications

The purpose of this paper is to review US corporate governance systems and to highlight the mandated roles of audit committee and external auditor within the SOX Act. In addition, it discusses requirements and implications of the SOX Act for the foreign accounting firms and multinational corporations. Finally this paper provides a perspective on improvement of corporate governance and financial integrity. In order to regain trust from the financial market, the SOX Act mandates (1) to improve auditor’s independence by reducing conflicts of interest; (2) to increase corporate financial reporting responsibility by requiring a CEO or a CFO certify accuracy …

Audit Committee Effectiveness: A Synthesis Of The Empirical Audit Committee Literature, F. Todd Dezoort, Dana R. Hermanson, Deborah S. Archambeault, Scott A. Reed

Accounting Faculty Publications

The empirical audit committee literature is both diverse and expansive, with rapid growth in recent years based on increased concerns about corporate governance and the quality of financial reporting. Our objective in this paper is to synthesize empirical literature on audit committee effectiveness to guide future thinking and research on audit committees. To organize our review, we focus on four components that we believe contribute to audit committee effectiveness (ACE) - audit committee composition, authority, resources, and diligence.