Digital Commons Network^™

Police And Citizens' Perceptions Of Community Policing In Richmond, Virginia, Denita R. Square-Smith

Walden Dissertations and Doctoral Studies

Community policing is an initiative that requires public cooperation and participation to be successful. Little is known, however, about police and citizens' perceptions of community policing and its impact on Richmond, Virginia neighborhoods. Using policy feedback theory as a lens, the purpose of this phenomenological study was to explore and gain a better understanding of RPD's and Richmond citizens' perceptions of community-oriented policing strategies in Richmond neighborhoods. Research questions focused on how officers and citizens perceive the impact of community policing strategies and the specific strategies they viewed as most successful in building public trust. Data were collected from a …

A Cost Of Doing Business: Defense Contracting Fraud, Shane M. English

Capstones

The federal government relies heavily on outside contractors to provide essential research and services. Following World War II, the Department of Defense and the military began to rely on approved government contractors to develop, test and improve weapons and tools used to keep soldiers and the nation safe.

Defense contracting is a massive business that commands billions of dollars a year. Despite the magnitude of the United States' contracting system, detecting fraud and preventing bad actors from continuing to profit off of the government has proven difficult. The systems at hand: civil and criminal charges, suspension and debarment have consistently …

Cheating In Online Courses For Financial Aid Fraud In The U.S., Robert S. Owen

Administrative Issues Journal

This manuscript reviews issues that differentiate traditional academic cheating from course misconduct that is motivated by a desire to defraud financial aid services in the U.S. Past research on college student cheating has assumed that cheaters are driven by an incentive to obtain undeserved grades in college in order to ultimately obtain a degree. However, researchers on academic dishonesty, professors, and college administrators might not realize that online class members can include virtual "straw" students who are puppets of a financial aid fraud ring leader. Cheating behaviors of straw students differ from cheating behaviors of actual, legitimate students. This has …

Hua Qian Zhao Zui Shou Looking For Trouble At Own Expense - A Study Of Tourist (Mis)Behaviors, Yue Li

Open Access Theses

The study sets two objectives. The first is to investigate how an array of tourist misbehaviors was perceived by the young generations of the United States and China. The second is to examine factors that could explain any perceptual differences between young Americans and Chinese. Five research questions were developed and addressed for the first objective through online surveys by comparing the perceptions of American respondents and Chinese respondents on a list of tourist misbehaviors. They are: 1) What are the annoyance levels of tourist misbehaviors perceived by American college students? 2) What are the annoyance levels of tourist misbehaviors …

Audit Committees And Financial Reporting Quality In Singapore, Yuanto Kusnadi, Kwong Sin Leong, Themin Suwardy, Jiwei Wang

Research Collection School Of Accountancy

We examine three characteristics (independence, expertise, and overlapping membership) of audit committees and their impact on the financial reporting quality for Singapore-listed companies. The main finding is that financial reporting quality will be higher if audit committees have mixed expertise in accounting, finance, and/or supervisory. In addition, we do not find evidence that incremental independence of audit committees enhances financial reporting quality because audit committees already consist of a majority of independent directors. Finally, we fail to find any impact of overlapping membership on audit and remuneration committees on financial reporting quality. Overall, the results have policy implications on improving …

Paper Session Ii: Computer Forensics Field Triage Process Model, Marcus K. Rogers, James Goldman, Rick Mislan, Timothy Wedge, Steve Debrota

Annual ADFSL Conference on Digital Forensics, Security and Law

With the proliferation of digital based evidence, the need for the timely identification, analysis and interpretation of digital evidence is becoming more crucial. In many investigations critical information is required while at the scene or within a short period of time - measured in hours as opposed to days. The traditional cyber forensics approach of seizing a system(s)/media, transporting it to the lab, making a forensic image(s), and then searching the entire system for potential evidence, is no longer appropriate in some circumstances. In cases such as child abductions, pedophiles, missing or exploited persons, time is of the essence. In …

Designing A Data Warehouse For Cyber Crimes, Il-Yeol Song, John D. Maguire, Ki Jung Lee, Namyoun Choi, Xiaohua Hu, Peter Chen

Annual ADFSL Conference on Digital Forensics, Security and Law

One of the greatest challenges facing modern society is the rising tide of cyber crimes. These crimes, since they rarely fit the model of conventional crimes, are difficult to investigate, hard to analyze, and difficult to prosecute. Collecting data in a unified framework is a mandatory step that will assist the investigator in sorting through the mountains of data. In this paper, we explore designing a dimensional model for a data warehouse that can be used in analyzing cyber crime data. We also present some interesting queries and the types of cyber crime analyses that can be performed based on …

Market Failure And Reemergence: A Study Of Chinese Firms Listed In The Us., Hai Lu, Hai Lu, Wei Luo

Research Collection School Of Accountancy

Our study documents a “Lemons” market failure of Chinese firms listed in the US in 2011 and a subsequent rebound by 2013. Our tests reveal that there was little difference in ex ante observable characteristics of fraudulent and non-fraudulent Chinese firms listed in the US prior to 2011 while entrepreneurs appear to have known their type. We document substantial costs of dishonesty and the failure of traditional market signaling mechanisms such as auditor or underwriter quality. We also show a return of Chinese firms after US and Chinese regulatory intervention in 2013 although this intervention was insufficient to fundamentally change …

Patterns Of Similarity Of Corporate Frauds, Joshua Onome Imoniana, Fernando Dal-Ri Murcia

The Qualitative Report

The current study examined the patterns of the similarity of corporate frauds. It used written scenarios of the frauds experienced from workplace. Participants were 10 graduate MBA students in a controllership program of the Presbyterian Mackenzie University, located in São Paulo, Brazil, during the period of December 2013. In our study, they described the recent types of fraud they witnessed. A premise supports the similarity of frauds in regard to misappropriation of asset following the flaws in internal control and the authorising schemes. Our study concludes for the scenarios holding for similarity in misappropriation of assets plus monetary theft and …

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

Australian Digital Forensics Conference

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

The Carnival Mirror And Institutional Forms Of Deviance: A Reflexive Paper Assignment, Jose A. Munoz

Sociology Faculty Publications

The reflexive paper assignment presented here calls on students to reflect on their own family and/or personal experiences in order to answer the question, “From where does the greatest harm arise?” In The Rich Get Richer and the Poor Get Prison: Ideology, Class and Criminal Justice, Reiman and Leighton (2010) make the case that the criminal justice system presents to us a carnival mirror-like image of what causes the greatest harm to society. The criminal justice system, through its policies and procedures, leads the public to conceive of a typical sort of crime committed by the typical criminal. The …

Development Of A Financial Decision-Making Self-Efficacy Measure For Older Adults, Evan Gross

Wayne State University Theses

Financial decision-making is important for older adults, and many are at increased risk for elder financial exploitation due to a combination of biological, social, and psychological factors. The role of self-efficacy for financial decision-making in this population has received little attention from researchers, but evidence suggests it may be a critical aspect in motivating positive decisions and avoiding exploitation. This study developed the Financial Decision-Making Self-Efficacy Scale (FDMSES) for older adults. Participants (N = 200, mean age = 71.5) completed the Lichtenberg Financial Decision-Making Rating Scale (LFDRS) and a neuropsychological test battery. Items from the LFDRS related to financial decision-making …

The Question Of Homeland Security In Rural America, Manuel Gonzalez

Walden Dissertations and Doctoral Studies

Following the issuance of the National Preparedness Guidelines in 2009 by the Department of Homeland Security, it remains unknown whether homeland security programs have been consistently implemented in the nation's rural areas. Research findings have been inconsistent and inconclusive on the degree of implementation. Two problems may result from inadequate implementation of these programs: weakened national security from the failure to protect critical infrastructure in remote areas and a threat to public safety in rural towns. The purpose of this qualitative case study was to explore and describe the reasons for possible noncompliance through purposeful interviews with 10 law enforcement …

Personal Responsibility For Systemic Inequality, Martha T. Mccluskey

Contributions to Books

Published as Chapter 15 in Research Handbook on Political Economy and Law, Ugo Mattei & John D. Haskell, eds.

Equality has faded as a guiding ideal for legal theory and policy. An updated message of personal responsibility has helped rationalize economic policies fostering increased inequality and insecurity. In this revised message, economic “losers” should take personal responsibility not only for the harmful effects of their individual economic decisions, but also for the harmful effects of systemic failures beyond their individual control or action. In response to the 2008 financial crisis, this re-tooled message of personal responsibility promoted mass austerity in …

Users' Perspective On The Relationship Between Internal Controls And Key Constructs, Santosh Mutnuru

Master's Theses and Doctoral Dissertations

This study sought to understand a user's perspective on the level of influence that internal controls had on the levels of trust, employee engagement, employee performance, and organization performance. The relationship between the level of implementation of internal controls with the level of trust that employees have for their employer, employee engagement, employee performance, and organization performance has not been adequately explored. The study was conducted on users who worked in organizations that implemented Committee of Sponsoring Organizations of the Treadway Commission (COSO) internal controls, and these organizations strictly maintain all of their information in digital format. About nine hundred …

The United States Could Use A Therapist General, Barry Mauer

UCF Forum

Lately I have been imagining the creation of a new office in the executive branch: a Therapist General to advise the president and the nation about psychological problems affecting American citizens, groups and institutions. The person assuming this role could issue an annual report about the state of the nation’s mental health, investigate and report on the likely psychological costs and benefits of proposed laws, and issue recommendations for therapies to improve the nation’s psychological health.

Financial Preparation And Needs Of Older People, Ting Cao

Asia Pacific Institute of Ageing Studies Newsletter 亞太老年學研究通訊

When people enter the later phase of their lives, they are prone to have more uncertainties and face unique financial challenges in life. According to a report in 2014 from the Financial Consumer Agency of Canada (FCAC), there are roughly 10 money-related life events or changes in one’s later life, namely: 1. planning for retirement; 2. changing housing needs; 3. starting another career; 4. coping with illness or disability; 5. converting savings into ongoing income; 6. losing partner; 7. dealing with attempted fraud or financial abuse; 8. caring for spouse or other family members; 9. travelling, and 10. making estate …

Intermittent White-Collar Offenders: Who They Are And How To Stop Them, Mark Edward Correia

Criminal Justice

This paper examines intermittent white-collar offenders. Intermittent offenders represent the most dangerous of white-collar offenders as they are criminally dormant for years at a time and commit deviant acts when the opportunity presents itself. It is for this reason that they are classified as “opportunity seekers.” This paper will discuss previous white-collar crime research and assert that white-collar offenders are predisposed to crime. In addition, a modern definition for white-collar crime will be introduced. Following the analysis of the intermittent white-collar offender characteristics, real-world applications on how to dissuade offenders from participating in white-collar crime will be discussed. The onus …

Human Intelligence In Federal Terrorism Cases, Noah James Schneider

Graduate Theses and Dissertations

Though it has often been quipped that the September 11th attacks changed "everything", domestic policy alterations were among the most significant changes after 9/11. Specifically, the 2002 Ashcroft Attorney General Guidelines and the 2008 Mukasey Attorney General Guidelines were two of the most impactful policy changes following 9/11. These Attorney General Guidelines changed the way the Federal Bureau of Investigation (FBI) investigated terrorism in the United States in addition to making counterterrorism the FBI's top priority. One of the ways the FBI prevents terrorism is through the use of undercover agents and confidential informants. How the 2002 and 2008 Attorney …

Financial Literacy And College Students: An Exploration Of College Students’ Attitudes, Behaviors, Influences And Preparedness For Financial Decisions After Graduation, Kerry Quirk

Honors Projects in Finance

Financial literacy is the level of understanding an individual has for different financial topics, including but not limited to, investment vehicles, retirement accounts, saving, budgeting, credit and taxes, and the use of such knowledge to change one’s financial behavior to create a more positive financial position for the future. Past research has shown that college students consistently have low levels of financial literacy. They also lack knowledgeable influences on their financial education. Because many college students will soon enter the workforce after graduation and will be responsible for managing their own salary, retirement accounts and investment options, they can be …

Possible Bias In Asset Valuations: An Application Of The Fraud Risk Triangle To Divorce Cases, Jennifer Tomasetti

Honors Projects in Accounting

No abstract provided.

Audit Committees And Financial Reporting Quality In Singapore, Kwong Sin Leong, Jiwei Wang, Themin Suwardy, Yuanto Kusnadi

Research Collection School Of Accountancy

No abstract provided.

Lanthorn, Vol. 49, No. 36, January 19, 2015, Grand Valley State University

Volume 49, July 7, 2014 - June 1, 2015

Lanthorn is Grand Valley State's student newspaper, published from 1968 to the present.

The Relationship Of Managers' Power Motivations To Personality Pathology, Jewel Darlene Adams

Walden Dissertations and Doctoral Studies

Research has shown that managerial leaders have a higher motivational need for power than those in other positions. A leader's personality traits have been shown to affect organizational performance. Leaders who score high in dark traits (undesirable personality attributes shown to predict career derailment across organizations, levels, and positions) could also be more likely to use company resources for personal gain. There is a paucity of research examining the correlation between managerial dark traits and the need for power. The purpose of this study was to examine the relationship between managers' dark trait scores as measured by the Hogan Development …

Employees' Perceptions About The Deterrence Effect Of Polygraph Examination Against Security Compromises, Joshua Lee Cook

Walden Dissertations and Doctoral Studies

Controversy continues over the use of polygraph testing to deter and detect potential leakers as critics argue that the technique is based on faulty assumptions. The purpose of this descriptive and exploratory research study was to determine whether there was a perceived deterrence effect related to the use of polygraphs between a group of participants who were subjected to a polygraph examination within the past year compared to those who have not experienced a polygraph examination within the same time period. Paternoster and Simpson's, as well as Vance and Siponen's, rational choice models and Bandura's social learning theory served as …

Why Haven't Technologies Fixed Open Source Intelligence?, Timothy Sparks

Masters Theses, 2010-2019

Abstract

The Intelligence Community (IC) reached consensus after 9/11/2001 on the importance of Open Source Intelligence (OSINT) due to the changing nature of the global threat environment, the information explosion, and the changing intelligence requirements of the IC. Voluminous amounts of information, much of it with potential application for use in intelligence operations, continue to challenge IC intelligence analysts’ capabilities to harness, and effectively use in finished all-source intelligence production. Government reform commissions, senior IC officials, along with OSINT and technology advocates, have all espoused the growing importance of OSINT, and have outlined many ways in which the IC should …

Sarah Wilson, The Origins Of Modern Financial Crime: Historical Foundations And Current Problems In Britain, Aneta Spaic, Claire Angelique Nolasco

Qualitative Criminology (QC)

"This book traces the roots of financial crime to the Victorian Era roughly between the years 1840-1880. Wilson situates financial crime within the context of the concerns, perceptions, developments, and issues endemic to that period. She attempts to draw the reader to the realities of this particular Victorian era as it was unfolding and explains how financial misconduct within commerce became rampant as construction of the railways spurred the growth of industrialization. The book contributes to existing literature on financial crime by providing a historical analysis of its etymology and creating awareness of its historical origins and prevalence long before …

Book Review Essay: Sarah Wilson, The Origins Of Modern Financial Crime: Historical Foundations And Current Problems In Britain, Claire Nolasco, Aneta Spaic

Criminology and Criminal Justice Faculty Publications (Archived)

Book review essay on Sarah Wilson's The Origins of Modern Financial Crime: Historical Foundations and Current Problems in Britain.Routledge, 2014.

Compensating Victims Of Crime, Douglas N. Evans

Publications and Research

Victims of violent crime are often unable to access financial compensation to offset the costs of victimization (e.g., medical, lost wages, funeral expenses) despite the massive amounts of money set aside for just that purpose. Currently, there is about $11 billion in the federal Crime Victims Fund (CVF). Less than 10 percent of this amount is allocated to state victim compensation programs. This report explores the funding mechanisms used by federal and state governments to compensate victims of crime, and it describes the administrative and policy problems in these systems. The report offers several recommendations for improvement. States have their …

Bureaupathology And Organizational Fraud Prevention: Case Studies Of Fraud Hotlines, Chelsea Ann Binns

Dissertations, Theses, and Capstone Projects

This dissertation examined the effect of organizational bureaucracy on fraud hotline performance. Fraud hotlines are used to receive anonymous fraud tips from employees in all sectors to prevent and detect fraud. This work contributes to the research on fraud hotlines, which today is very light. This work also examined individual hotline performance against organization theory, which is absent in the literature. The literature also doesn't include studies using social media data to determine organizational climate. This work contributes to that literature by providing a collective case study examination of the fraud hotlines in six organizations. Their hotline performance was examined …