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Articles 1 - 23 of 23
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A Study On Online Romance Fraud And National Security: A Ghanaian Perspective, Osmond B. Kabah
A Study On Online Romance Fraud And National Security: A Ghanaian Perspective, Osmond B. Kabah
Doctoral Dissertations and Projects
One of the most prevalent cybercrimes is online romance fraud, where the perpetrators prey on individuals looking for love on various platforms. The crime, widespread on dating apps and social media, is typified by scammers starting a relationship and then defrauding the gullible victims of their money. Ghana is one of the countries whose citizens have been victims of these swindlers, and the national security apparatus is increasingly receiving reports of online financial victimization. This qualitative study aims to explore the issue in the country from a national security perspective. This study investigates what motivates the perpetrators of this crime …
The Weaponization Of Transnational Crime: A Triangular Analytical Model For Hybrid Threat Development In U.S.–China–Russia Relations, 2000–2025, Michael J. Haak
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 …
You Can’T Spell Audit Without Ai: The Current Uses Of Artificial Intelligence In Audit, Jena Perkins
You Can’T Spell Audit Without Ai: The Current Uses Of Artificial Intelligence In Audit, Jena Perkins
Senior Honors Theses
The accounting profession continuously adapts to the innovations provided by the broader context in which it exists. Artificial intelligence (AI) is a forerunner among tools used to enhance and optimize auditing services within the accounting profession. The realm of AI offers advancements to procedures used within an audit to detect misstatements. Based on the proprietary platforms developed by Big 4 accounting firms, AI is a key component in maintaining an advanced approach towards auditing.
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, …
Predictive Modeling In Social Media Deepfake Identification, Samuel Whatley Ii
Predictive Modeling In Social Media Deepfake Identification, Samuel Whatley Ii
Helms School of Government Spring Public Policy Conference
No abstract provided.
The Role Of Data Analytics In Detecting Unemployment Insurance Fraud: A Case Study Of State Governments In The United States, Tina Louise Carkhuff
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 …
South Carolina And The Blue Ridge Rail Road, 1852 To 1873: Dreams Of Linking The South And West, Steve E. Gibson
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 …
An Exploration Of Internal Control System Of Ethiopian Banks, Fekade Adera Tesfaye
An Exploration Of Internal Control System Of Ethiopian Banks, Fekade Adera Tesfaye
Doctoral Dissertations and Projects
Adequate internal controls enhance an organization's likelihood of achieving objectives in a changing business environment, contribute to organizational growth and competitiveness, support compliance with regulatory requirements, and help in preventing and identifying fraud, embezzlement, and waste. This qualitative case study explored the potential lack of adequate internal control systems in Ethiopian banks that impact their operational and financial performances. The study sought to understand how these banks design and implement internal controls and to identify factors contributing to the potential lack of adequate internal controls. The study was guided by the COSO internal control framework, which is widely accepted for …
Advance Fee Fraud On The Increase: The Shield Of Support Over The Victims, Ovenseri Ven Ogbebor
Advance Fee Fraud On The Increase: The Shield Of Support Over The Victims, Ovenseri Ven Ogbebor
Doctoral Dissertations and Projects
This research study addresses the activities of Advance Fee Fraudsters whose activities sometimes impact the status and life of their victims. Research to date appears to have focused on crime, Advance Fee Fraud, and its techniques. The intent of this study is to take the reader through the various types of Advance Fee Fraud (AFF) with special attention to how the victims may get help, an aspect of AFF that has been greatly neglected by previous researchers who mainly focus on the techniques and modus operandi of the fraudsters. Until recently, the concept of AFF was limitedly known, but with …
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 …
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 …
Corporate Social Responsibility, Corporate Governance, And Banking Performance In The Cemac Region, Divine Fondem
Corporate Social Responsibility, Corporate Governance, And Banking Performance In The Cemac Region, Divine Fondem
Doctoral Dissertations and Projects
This researcher examined the effect of corporate governance (CG) and corporate social responsibility (CSR) on banking performance in the Central African Economic and Monetary Community (CEMAC) region. The data was obtained from the Worldwide Governance and the World Bank sovereign database from 2003 to 2018. This study employs the z-score to proxy the CSR factors such as labor force participation rate, population density, and renewable energy. The results reveal that the fixed effects model is superior to the pooled ordinary least square (OLS) and the random-effects model. The findings show that CSR has a significantly positive relationship, while CG has …
Inability Of Leaders Of Religious Not-For-Profit Organizations In New Jersey To Identify And Implement Adequate Internal Accounting Controls To Detect And Deter Accounting Fraud, Wayne Terrence Balfour
Inability Of Leaders Of Religious Not-For-Profit Organizations In New Jersey To Identify And Implement Adequate Internal Accounting Controls To Detect And Deter Accounting Fraud, Wayne Terrence Balfour
Doctoral Dissertations and Projects
This study examined the inability of leaders of religious not-for-profit organizations (RNPOs) in New Jersey to identify and implement adequate accounting internal controls to detect and deter accounting fraud. Fraud affects all organizations negatively, including those that are religiously altruistic with good intentions. This study argued that protecting the organization’s resources rests primarily upon the shoulders of its leaders. Previous studies argued that philanthropic organizations were more prone to fraud because of poor management, enormous trust in their employees, and poor internal accounting controls. This multi-case qualitative study studied ten RNPO leaders, validating and contradicting some previous findings of not-for-profit …
Using Fraud Education To Deter Embezzlement In Small Construction Companies, Karen L. Smith
Using Fraud Education To Deter Embezzlement In Small Construction Companies, Karen L. Smith
Doctoral Dissertations and Projects
Fraud education is important in helping small business owners to formulate a strategy for the detection and deterrence of employee embezzlement. This research study was developed to examine cases of employee embezzlement within small construction contractors in efforts to determine the importance of fraud education and to identify factors leading to being victims. Participants were interviewed concerning their experiences with employee embezzlement schemes. The findings support the need for fraud education as none of the participants had any such education. Even those that had some formal business education expressed a lack of understanding of the principles of fraud. In addition …
Financial Predictors Of Fraud In Nonprofit Organizations, Dawn Marie Schwartz
Financial Predictors Of Fraud In Nonprofit Organizations, Dawn Marie Schwartz
Doctoral Dissertations and Projects
Nonprofit organizations are especially vulnerable to fraud. Incidents of fraud can have devastating consequences on these organizations and the nonprofit sector overall. This applied doctoral research project examined the use of financial predictors for reported fraud in U.S. nonprofit organizations. The study utilized financial data from 2017 IRS Form 990 filings of 644 U.S. nonprofit organizations with a 501(c)(3) tax exempt status. The researcher performed logistic regression analysis to determine and evaluate any associations between the financial variables and the existence of reported fraud. Three of the financial variables, cash growth rate (p=.001), asset growth rate (p=.046), and the ratio …
Community Bank Leaders' Perception On Maintaining Values In Decision Making, Jennifer H. Matheny
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
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. …
Fraud And The Evolution Of Forensic Accounting Education, Abel Pors
Fraud And The Evolution Of Forensic Accounting Education, Abel Pors
Senior Honors Theses
Forensic accounting, the use of accounting practices in court, developed as a field separate from traditional accounting or auditing throughout the 1900’s. As fraud changed the landscape of auditing practice, forensic accounting slowly began to take shape as the accountant’s answer to fraud. After a series of major frauds at the beginning of the 21st century, forensic accounting became one of the most demanded fields of accounting. The profession, though, was still relatively in its infancy: forensic accountants were predominantly untrained aside from firsthand experience. Since the early 2000’s, schools have begun rapidly implementing forensic accounting programs to meet the …
Revenue Accrual Quality As An Indicator Of Financial Statement Fraud, Meredith Potts Jackson
Revenue Accrual Quality As An Indicator Of Financial Statement Fraud, Meredith Potts Jackson
Doctoral Dissertations and Projects
This study was conducted to address the need for additional financial statement fraud detection techniques. Accruals were chosen as the focus of this study due to the high likelihood of financial statement manipulation using accruals. Using the Dechow/Dichev accrual quality model, this study tested whether or not accrual quality can be used as an indicator of financial statement fraud. The study concluded that the Dechow/Dichev model found non-fraudulent financial statements to have higher quality accruals than fraudulent financial statements. In addition, accrual quality of non-fraudulent financial statements was found to be significantly different from the accrual quality of fraudulent financial …
Sarbanes Oxley Act Of 2002: Will It Be Effective In Preventing Another Enron Scandal?, Scott W. Eichar
Sarbanes Oxley Act Of 2002: Will It Be Effective In Preventing Another Enron Scandal?, Scott W. Eichar
Senior Honors Theses
The Sarbanes-Oxley Act of 2002 (SOX) was introduced to Congress as a result of the deceit and fraud taking place at Enron in December of 2001. The three factors that led to the scandal were Enron’s weak internal control, misleading off-balance sheet entities, and conflicting interests between Enron’s employees and their chief auditor, Arthur Andersen. The provisions of SOX were established, in part, to strengthen internal control, require proper disclosure for special purpose entities, and eliminate conflicts of interests between a firm and its auditors. The purpose of this paper is to measure the effectiveness of these implementations to prevent …
Terrorism And Crime: Critical Linkages, James H. Anderson, Stephen R. Bowers
Terrorism And Crime: Critical Linkages, James H. Anderson, Stephen R. Bowers
Faculty Publications and Presentations
This paper is an effort to analyze the connection between failed new nation states, crime, and terrorism. Terrorist-criminal links in Former Soviet Union (FSU) countries pose one of the greatest potential threats to U.S. security, as many of these states are rent with economic instability, political turmoil, and religious fervor. Given sufficient profit incentives, criminal groups may be tempted to steal nuclear materials from poorly guarded Russian facilities and sell them to terrorist groups. The flight of Al Qaeda affiliates from Afghanistan into Central Asia following the US-led military intervention in 2001 has exacerbated this problem.
09-03-96 (The Liberty Champion, Volume 14, Issue 2)
09-03-96 (The Liberty Champion, Volume 14, Issue 2)
1996 -- 1997
No abstract provided.