Digital Commons Network^™

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 …

Assessing The Financial Impact Of Spoofing Attacks In Michigan’S Finance Industry, Shatarsha Smith

Walden Dissertations and Doctoral Studies

Spoofing attacks have become an increasingly significant cybersecurity threat, exposing organizations and customers to financial losses by impersonating trusted identities in digital environments. Cybersecurity leaders need a better understanding of how information security maturity and the selection of cybersecurity strategy relate to spoofing loss outcomes. Grounded in game theory, the purpose of this quantitative cross-sectional correlational study was to examine the relationships among information security maturity, cybersecurity strategy selection, and spoofing loss outcomes in the financial industry. Data were collected from approximately 90 IT professionals employed in a Michigan-based government office in the public finance sector with at least 5 …

How Do Dual Tasks Affect Id Verification? A Mobile Eye-Tracking Analysis, Nathan Wieters

Masters Theses (Archived)

ID screening is a two-part process — the card and identity must be authenticated. Psychological research has typically focused on identity verification without considering card verification. To fill this gap, the present study had participants complete an ID verification task while wearing eye-tracking glasses to record gaze behavior during face-matching decisions. After 2 practice trials, a research assistant presented 48 physical ID cards with embedded facial images, one at a time, beside a computer monitor that presented a facial videos and calendar date. Participants were asked to decide if the ID card was valid on a 6-option scale from Definitely …

Artificial Intelligence (Ai) In Forensic Psychology: An Umbrella Review Of Potentials And Pitfalls, Ysabel Thereze Ang Guevarra, Nur Eva Alisha Binte Mohamed Hisham, Andree Hartanto

Research Collection School of Social Sciences

Artificial intelligence (AI) is becoming increasingly embedded within forensic psychological practice, shaping how criminal risk, legal responsibility and public safety are assessed. AI tools are now used in recidivism prediction, behavioural analysis, deception detection and investigative support, high-stakes domains where errors can have profound consequences. Despite this rapid adoption, the existing literature remains fragmented, with most reviews confined to narrow subdomains and offering limited integrated synthesis of AI′s broader role in forensic psychology. Thus, this umbrella review addresses this gap by synthesising findings from 43 reviews obtained from five major databases, namely EBSCOhost ERIC, EBSCOhost PsycInfo, PubMed, Scopus and Web …

Usability Of Bitcoin As Currency In Türkiye: Fourier Shin Approach, İsmail Cem Özkurt, Deniz Özyakışır, Yunus Kutval

The Indonesian Capital Market Review

This paper seeks to assess the feasibility of utilizing Bitcoin as a currency within Türkiye. To achieve this, the research analyzes long-term cointegration relationships between Bitcoin and both the US Dollar and Euro, employing monthly data from November 2017 to February 2025 and utilizing the Fourier Shin cointegration test. The results of the cointegration tests, bolstered by Fourier series analysis, reveal significant long-term cointegration relationships between Bitcoin and both the USD and Euro. The DOLS analysis indicates that a 1% rise in Bitcoin leads to a 14% decrease in the USD price and a 17% increase in the Euro. These …

Online Shopping Non-Adoption In South Africa: A Distrust-Centric Framework Integrating Social Exchange, Trust Transfer, And Social Presence Theories, Cleopatra Moipone Matli, Jeevarathnam P. Govender

Journal of Marketing and Consumer Behaviour in Emerging Markets

Online shopping non-adoption remains critically underexplored, especially in emerging markets. Addressing this gap, the authors develop and test a distrust-centric framework that applies the inhibitory logic of social exchange, trust transfer, and social presence theories to explain pre-emptive avoidance. Focusing on South Africa, where only 18.16% of the population engage in e-commerce, data was collected from 414 consumers who have never shopped online. Structural equation modelling reveals that perceived lack of reciprocity directly increases the intention of non-adoption. Moreover, distrust in online payment systems transfers to broader channel scepticism, which in turn drives avoidance. Perceived lack of social presence further …

The Weaponization Of Transnational Crime: A Triangular Analytical Model For Hybrid Threat Development In U.S.–China–Russia Relations, 2000–2025, Michael J. Haak

Senior Honors Theses

This thesis examines the evolving strategic relationship between the United States, China, and Russia from 2000 to 2025 through a triangular model based on reactions to systemic pressures to core strategic interests. The study employs a thematic qualitative data analysis on U.S., Chinese, and Russian national security strategies to analyze strategic posturing between poles over time. This new model serves as the study’s basis for contextualizing hybrid threat development, specifically transnational crime as a proxy force of asymmetric power projection. The study found that the evolution of state-supported transnational crime serves as a by-product of reactions to systemic pressure. State …

Capitalizing On Crisis: A Statistical Analysis Of Federal Funding And The Surge In White-Collar Criminal Activity During The Covid-19 Pandemic, Lee R. Gibson

Doctoral Dissertations and Projects

The COVID-19 pandemic ushered in a new era that has forever changed how people work, communicate, and socialize. The pandemic also brought one of the most significant influxes of financial assistance to individuals, businesses, educational institutions, and state and local governments that has ever been seen. This massive infusion of cash, which was orchestrated and managed by the federal government, was instituted in a manner that provided quick relief with little ability for oversight, resulting in every assistance program experiencing high rates of fraudulent activity. This project aims to understand if the levels of white-collar crime increase during a disaster, …

Financial Literacy And Fraud Vulnerability In Digital Finance: Evidence From The 2024 Nfcs, Mercedes Palacios Diaz

Posters - 2026

Digital finance has expanded rapidly through fintech platforms and cryptocurrency markets, increasing access to financial services while also exposing individuals to higher levels of financial fraud. Most research treats fraud vulnerability as a single outcome, without distinguishing between financial loss and the ability to recognize scams. This study examines how financial literacy shapes fraud vulnerability through its effects on fraud victimization and scam awareness, highlighting its dual role in reducing financial losses and improving scam recognition. Fraud vulnerability is therefore analyzed across two distinct dimensions: realized financial loss and scam awareness.

Vishing And Smishing Perpetrators And Their Victims In Nigerian Slums, Lateef J. Adeyemo, Tirimisiyu Y. Olabulo, Idenyi G. Peter

International Journal of Cybersecurity Intelligence & Cybercrime

This study investigates the personal accounts of both perpetrators and victims to better understand the techniques and strategies used in vishing and smishing schemes. It adopts a qualitative cross-sectional design across three Lagos slums (Ajegunle, Amukoko, and Ijora-Badia), using snowball sampling to recruit 20 victims and 10 perpetrators for in-depth interviews. Findings reveal that perpetrators impersonate trusted entities using low-tech tools (pre-registered SIMs, bulk SMS apps) to exploit trust. Selective morality emerges among offenders, with some repaying known victims due to guilt while exploiting strangers, alongside a mentorship culture where experienced scammers train newcomers. Poverty and peer influence normalize the …

Application Paths Of Semantic Modeling In Financial Fraud Detection And Risk Identification, Victor P. Gauthier, Daniel S. Wu

Computer Science Faculty Publications

Financial fraud and risk pose significant threats to economic stability and individual well-being. Traditional detection methods often struggle to keep pace with increasingly sophisticated fraudulent schemes. Semantic modeling, which focuses on understanding the meaning and relationships within data, offers a promising avenue for enhancing fraud detection and risk identification. This review paper explores the application paths of semantic modeling in this domain. We begin with a historical overview of fraud detection techniques, highlighting the limitations of traditional approaches. Subsequently, we delve into core themes, including knowledge graph-based fraud detection and semantic rule-based inference for risk assessment. We then compare and …

Response To Panos Tsoukalis, James K. Galbraith

Emancipations: A Journal of Critical Social Analysis

No abstract provided.

The Under-Prosecution Of White-Collar Crime, Joseph Whalen

Honors Program

White-collar crime comprises nonviolent, financially motivated offenses by individuals and corporate entities. The social costs are immense, yet the prosecution of such crimes is comparatively small compared to other forms of non-violent crime, often resolving with opaque settlements rather than prosecution. This study examines why under-prosecution is so prevalent in white-collar crime, how it undermines democratic trust, and what reforms could be implemented to improve accountability. Under-prosecution will be operationalized through a mixed-methods design, accounting for the most observable proxies. First, the share of filings involving white-collar offenses; second, the prevalence of deferred or non-prosecution agreements (hereinafter referred to as …

Older Adults And Financial Exploitation, Aaron Li, Natalie Galucia, Cal J. Halvorsen

Harvey A. Friedman Center for Aging

The National Adult Protective Services Association defines elder financial exploitation as misuse, mishandling, or exploitation of an older adult’s property, possession, or assets. These actions often occur without consent and are typically carried out through false pretense, undue influence, coercion, or manipulation.

Identifying Potentially Illicit Money Laundering And Terrorism Financing Transactions Through Machine Learning Techniques, Shiuh Tong Lim, Rou Qing Khoo, Khai Wah Khaw, Xinying Chew

International Journal of Management, Finance and Accounting

Financial institutions worldwide face significant challenges in detecting and preventing illicit financial activities, such as money laundering and terrorism financing. Traditional rule-based methods often generate high false positive rates, increasing manual verification efforts and higher operational costs. This research explores machine learning techniques to enhance the detection of suspicious transactions. Several algorithms, including K-Nearest Neighbors, Decision Tree, Random Forest, Logistic Regression, Support Vector Machine, and Naïve Bayes, are applied and evaluated using a dataset from a financial institution. After a comprehensive performance assessment, the Random Forest model is the most effective, exhibiting the highest accuracy of 0.9333 in identifying suspicious …

The Role Of Data Analytics In Detecting Unemployment Insurance Fraud: A Case Study Of State Governments In The United States, Tina Louise Carkhuff

Doctoral Dissertations and Projects

The unprecedented surge in unemployment insurance claims during the COVID-19 pandemic exposed state labor agency systems in the United States to significant fraud risks, resulting in billions of dollars in improper payments. This study investigated the role of data analytics in detecting and mitigating unemployment insurance fraud, with a focus on state government responses. Using a single-case study approach, I examined how advanced data analytics, including machine learning, predictive modeling, and strategies to identify fraudulent claims, can reduce fraud within unemployment insurance systems. The study also included an investigation of systemic vulnerabilities and the impact of policy improvements on fraud …

Enhancing Urban Governance For Inclusive Growth And Sustainable Development, Asti Amelia Novita

Journal of Environmental Science and Sustainable Development

In light of global challenges such as climate change, inequality, and governance shortcomings, cities have a vital part to play in achieving sustainable development. Numerous local governance systems are deficient in transparency, public participation, and social fairness mechanisms essential for implementing sustainability. This study investigates how strengthening transparency, public engagement, and social fairness can enhance Malang City’s capacity to achieve the Sustainable Development Goals (SDGs). This study employed a mixed-methods approach, using the Sustainable Value Mapping and Analysis (SVMA) framework to assess insight from 250 stakeholders, including local officials, civil society groups, and community representatives. Findings reveal modest but statistically …

Effective Strategies For Deterring Unethical Behavior In U.S. Financial Institutions, Samuel Akinlade Sanni

Walden Dissertations and Doctoral Studies

Unethical employee behavior in U.S. financial institutions continues to erode organizational trust and firms’ brand reputation. Leaders of financial institutions are concerned that unethical employee behavior can negatively impact firms’ profitability, competitiveness, and sustainability. Grounded in Kaptein’s corporate ethics virtue (CEV) model, the purpose of this qualitative pragmatic inquiry study was to explore how organizational ethical cultures influence employees’ behaviors. Data were collected through semistructured interviews with a sample of eight leaders in New York financial institutions, with a minimum of 5 years of successful experience in building a positive ethical environment, and by analyzing publicly available documents to support …

The Proactive Approach Of Artificial Intelligence In Monitoring And Analyzing Illegal Money Laundering Operations In The Virtual World, Ammar Yasser El-Bably

Journal of Police and Legal Sciences

The research dealt with the proactive method of artificial intelligence in monitoring and analyzing non-suspicious operations of money laundering in the virtual world, especially the Internet and dark web, where it dealt with the risks created for those networks and their exploitation for the benefit of terrorist and criminal organizations, money laundering, the purchase of weapons and drugs, human trafficking and financial fraud, where Internet users around the world reached 5 billion users, and the volume of money laundering crimes became 2.8 Trillion dollars, according to United Nations and International Monetary Fund statistics 2023 AI applications where algorithms, machine learning, …

How Investment Activity And Corporate Governance Affect The Disclosure Of Esg, Melisa Anggraini, Darsono Darsono, Danes Quirira Octavio

Jurnal Akuntansi dan Keuangan Indonesia

Background: This research investigates the impact of corporate governance elements and corporate investment activity on ESG disclosure in companies from Asia Pacific Emerging Markets. Methods: The study analyzes a sample of 150 companies from Asia Pacific Emerging Market countries over the period 2015–2022, yielding a total of 1200 observations. The Generalized Method of Moments-Difference (GMM-DIFF) is employed to test the hypothesis. Four independent variables related to corporate governance and one variable representing investment activity are used. Findings: The results show that investment in property, plant, and equipment assets, as well as the presence of audit committees, positively affect ESG disclosure …

Strain In The System: Examining The Relationship Between Adverse Childhood Experiences And Pathways Into Cybercrime, Hannah R. Murphy

USF Tampa Graduate Theses and Dissertations

This study examines the relationship between adverse childhood experiences (ACEs) and cybercriminal behavior among 238 active hackers with verified website defacements identified through the Zone-H archive. Drawing upon General Strain Theory, this research investigates whether childhood trauma influences both the developmental timing and motivational aspects of hacking activities. Using ordinary least squares and ordered logistic regression analyses with country-clustered standard errors, the study tested two hypotheses: (1) that higher ACE scores would be associated with earlier onset of hacking behavior, and (2) that higher ACE scores would predict increased likelihood of engaging in revenge-motivated hacking. Results revealed a complex relationship …

The Positivity Effect In Contracts, Megan Kathryn Stricker

College of Science and Health Theses and Dissertations

The positivity effect is a noted preference for positive information over negative information in older adults’ cognition. This effect has been observed in multiple domains of cognition, including both attention and memory (Carstensen & Mikels, 2005). Evidence for the positivity effect has shown up consistently in replications across type of memory (Reed et al., 2014), and this phenomenon can be considered within the context of other trends of cognitive aging. Most if not all research in this area has been constrained to laboratory settings, and there has been limited research as to the context sensitivity of this observed effect. What …

Combating Corruption In Heavily Indebted African Nations: The Role Of A Transparent Public Procurement System, Lauren G. Harkins

Washington Semester Program

This paper explores the implementation of transparency-focused public procurement reforms adopted during the HIPC Initiative and compares longitudinal corruption trends in 18 African countries after the reform initiative. Using IMF documentation and WGI corruption data, the study compares countries that implemented procurement and financial transparency measures with those that did not. The results show no consistent link between these reforms and improved corruption scores, highlighting the influence of political instability, sector-specific conditions, and limited implementation capacity. The study underscores the importance of realistic, incremental reforms and adequate institutional support, especially as countries adopt electronic procurement systems.

South Carolina And The Blue Ridge Rail Road, 1852 To 1873: Dreams Of Linking The South And West, Steve E. Gibson

Doctoral Dissertations and Projects

While the 1850s were productive and railroading did innovate with the initial adoption of steel, the embrace of the telegraph, the use of coal as a fuel, and the opening of generally long railroads, particularly in South Carolina, the railroads themselves generally remained conservative (almost timid) in their business models and strategic thinking. This was especially true in the South. Northern railroads recognized the need to connect major cities, connect seaports with crop productive hinterlands, and generally understood that railroad mobility, mixed economic development, and prosperity were intertwined and mutually reinforcing with the prosperity of both the railroad and the …

Democracy And Poverty: The Nigerian Experience, Tonyesima Furro

Journal of African Policy Studies

This study examines the plight of the poor within the new democratic rule in Nigeria. Since the inception of democracy in 1999, there has been a sustained prosperity in terms of oil windfall that swells government's revenues on the order of over $30 billion annually. For the first time in over 20 years, the GDP growth rate is 7.5 percent. The nation has accumulated an impressive foreign exchange reserve of $60 billions. This reserve is the highest ever in sub-Saharan Africa. However, this financial outlay has not resulted in improved standard of living of the broad majority of the people. …

Using Gamification To Teach Cybersecurity In A Social Science Course: An Experience Paper, Roderick Graham, Medina Williams

Journal of Cybersecurity Education, Research and Practice

Meta-reviews of gamification suggest that gamifying course instruction can positively impact learners' behaviors and attitudes, leading to improved learning outcomes. However, there is a lack of literature relaying concrete experiences with developing and deploying gamified content. This experience paper contributes to filling that gap by describing the deployment of gamified instruction to students enrolled in a mid-level university social science course. These experiences are organized around four more or less chronological questions the project team needed to answer: (1) why gamify – or what is the rationale for undertaking such an endeavor, (2) what content should be gamified, (3) what …

Romance Scam Victimization: A Survey-Based Examination Of Financial, Psychological, And Reporting Factors, Ld Herrera

Research & Publications

Romance scams are a growing type of cybercrime in which perpetrators develop and exploit fraudulent romantic relationships with victims to obtain financial resources. These schemes cause substantial economic and psychological damage, yet they are significantly underreported. Official 2022 reports indicate only \$1.3 billion lost to romance scams in the US, but the true financial toll is likely much higher.

Using survey data from 366 victims, this study examines the financial and psychological toll of romance scams, reporting patterns, obstacles to seeking help, and victims' perceptions of received help. Most of the victims (60.9\%) did not seek help from any source, …

Cybercrime As A Threat To The Banking Sector: A Perspective From Commercial Banks In Bangladesh, Hasibul Hossain, Rezaul Karim Shohag, Nikhil Chandra Nath, Sushmita Das Dalia

International Journal of Cybersecurity Intelligence & Cybercrime

Cyber and technology related crimes are gradually increasing all over the world due to rapid transitions and transactions in the digital world and cyberspace. Cyber related threats are increasingly becoming universal, multi-faceted, sophisticated and transnational in this tech-driven age. Governments, law enforcement agencies, IT professionals, scholars, and researchers worldwide have been concerned about digital deviance and crime. The transition to this widespread cybercrime is particularly difficult for developing countries. Recently, the banking sectors in Bangladesh have seen the emerging threats to its system and reserves through cyberspace, e. g. cyber-attacks or taking illegal access. Cybercrime is becoming a threat to …

Evaluating Campus Safety: Insights From Cal Poly Students, Demaree E. Lewis

Communication Studies

Campus safety is a major concern for students and faculty, especially in light of a few recent incidents at Cal Poly. This study explores students’ overall perceptions of safety, thoughts on Cal Poly’s method of communicating with students about crises, and the selection process of Resident Advisors (RA) on campus. Using a mixed methods approach, a survey collected responses from 125 students at Cal Poly, analyzing both qualitative and quantitative data. Analysis showed significant gender differences, with women reporting lower feelings of safety, satisfaction of Cal Poly crisis communication efforts, and overall lower trust in RA’s and Cal Poly’s vetting …

Insider Risks And The Evolving Role Of Executive Protection Professionals In Cybersecurity, Alan Saquella

Publications

Insider risks have long been a critical concern in corporate security, traditionally encompassing threats from employees, contractors, or third-party vendors with access to sensitive information. However, as digital transformation accelerates, the convergence of physical and cyber threats has created new vulnerabilities. Executive protection (EP) professionals, historically tasked with safeguarding high-profile individuals from physical threats, now find themselves on the frontlines of combating cyber-criminal attacks. Expanding their skill sets to include cybersecurity awareness is no longer optional—it is a necessity.

This article explores insider risks, the growing need for executive protection professionals to adapt, and practical ways they can enhance their …