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Articles 31 - 60 of 83
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Impact Of Internal Control On Fraud In Ghana’S Cap 30 Pension Payment, David Annan-Bonny
Impact Of Internal Control On Fraud In Ghana’S Cap 30 Pension Payment, David Annan-Bonny
Walden Dissertations and Doctoral Studies
The Pensions Ordinance No. 42 of 1950 (Pensions Act 1950), coded as the Cap 30 pension system, provides for pensions, gratuities, and other allowances for public servants. But despite internal controls, Ghana’s Cap 30 pension payment system continues to suffer from corruption. The purpose of this study was to explore the impact of internal controls on fraud in the payment of Cap 30 pension gratuities and allowances at the national treasury in Ghana as well as the factors that inhibit the effective application of internal controls in the processing, computation, and payment of Cap 30 pension gratuities and allowances. The …
Procurement Fraud Prevention Strategies In Ghanaian Gold Mining Companies, Alfred Ekow Taylor
Procurement Fraud Prevention Strategies In Ghanaian Gold Mining Companies, Alfred Ekow Taylor
Walden Dissertations and Doctoral Studies
Procurement fraud occurs at various stages of the procurement lifecycle and can be very costly to organizations. Business managers are concerned with the enormous impact of procurement fraud on business revenue. Grounded in Cressey’s fraud triangle theory, the purpose of this qualitative multiple case study was to explore strategies business managers use to detect, control, and prevent procurement fraud successfully. The participants were six procurement managers in Ghanaian gold mining companies who successfully detected, controlled, and prevented procurement fraud. Data were collected using semistructured interviews and a review of company documents. Through thematic analysis, three themes emerged: (a) internal control …
Procurement Fraud Prevention Strategies In Ghanaian Gold Mining Companies, Alfred Ekow Taylor
Procurement Fraud Prevention Strategies In Ghanaian Gold Mining Companies, Alfred Ekow Taylor
Walden Dissertations and Doctoral Studies
Procurement fraud occurs at various stages of the procurement lifecycle and can be very costly to organizations. Business managers are concerned with the enormous impact of procurement fraud on business revenue. Grounded in Cressey’s fraud triangle theory, the purpose of this qualitative multiple case study was to explore strategies business managers use to detect, control, and prevent procurement fraud successfully. The participants were six procurement managers in Ghanaian gold mining companies who successfully detected, controlled, and prevented procurement fraud. Data were collected using semistructured interviews and a review of company documents. Through thematic analysis, three themes emerged: (a) internal control …
Impact Of Information Breaches On Health Care Records, Anton Antony Arockiasamy
Impact Of Information Breaches On Health Care Records, Anton Antony Arockiasamy
Walden Dissertations and Doctoral Studies
Although there were almost 3.5 million reported information breaches of health care data in the first quarter of 2019, health care providers do not know the extent of digital and nondigital breaches of patient medical records. The purpose of this quantitative, comparative study was to identify the difference between the individual patient records affected by digital versus nondigital breaches for three types of health care entities in the United States, health care providers, health care plans, and health care clearinghouses. Allman’s privacy regulation theory, the National Institute of Standards and Technology Privacy Framework, and ecological systems theory comprised the theoretical …
The Relationship Between Accountability, Transparency, And Company Performances: An Ex-Post Facto Study, Omari Bakari Mwayungu
The Relationship Between Accountability, Transparency, And Company Performances: An Ex-Post Facto Study, Omari Bakari Mwayungu
Walden Dissertations and Doctoral Studies
Companies that fully adopt accountability reporting practices are less likely to engage in financial fraud or unethical business behaviors, improving company performance (CP). The CP is predictable by accountability or corporate social responsibility (CSR) and transparency or corporate social responsibility disclosure (CSRD). Financial managers of U.S. publicly traded companies who fail to adopt the CSR and CSRD practices and inconsistently disclose annual financial reports could suffer from a lack of public trust and decreased profitability. Grounded in stakeholder theory, the purpose of this quantitative ex-post-facto study was to examine the relationship between CSR, CSRD, and four CP outcome measures: income, …
Security Awareness Strategies Used In The Prevention Of Cybercrimes By Cybercriminals, Pascal Pouani Tientcheu
Security Awareness Strategies Used In The Prevention Of Cybercrimes By Cybercriminals, Pascal Pouani Tientcheu
Walden Dissertations and Doctoral Studies
Cybercrime is a growing phenomenon that impacts many lives worldwide. Businesses, organizations, and governments continue to search for ways to protect their data and intellectual property from cybercrimes. Grounded in the routine activity theory, the purpose of this general qualitative study was to explore strategies information security officers used to prevent cybercrimes. The participants included seven information security officers listed on social media who manage information security within organizations located in the northeast geographic region of the United States. Data were collected using semistructured interviews, the National Institute of Standards and Technology documentations and analyzed using thematic analysis. Four key …
Strategies For Small Businesses To Enhance Ethical Financial Reporting, Mercy Nchangnwi
Strategies For Small Businesses To Enhance Ethical Financial Reporting, Mercy Nchangnwi
Walden Dissertations and Doctoral Studies
Unethical financial reporting can negatively impact the sustainability of a business organization. Small business owners who struggle to promote ethical financial reporting are at high risk of failure. Grounded in the fraud diamond theory, the purpose of this qualitative multiple case study was to explore strategies small business owners use to enhance ethical financial reporting. The participants comprised four small business owners in Massachusetts who effectively used strategies to enhance ethical financial reporting. Data were collected from semistructured interviews, company documents, and casual observation. Data were analyzed using thematic analysis. Five themes emerged: ethical behavior, internal control and communication, monitoring, …
Small Business Owners’ Strategies For Accessing Capital And Improving Financial Performance, Yao Pierre Agboh
Small Business Owners’ Strategies For Accessing Capital And Improving Financial Performance, Yao Pierre Agboh
Walden Dissertations and Doctoral Studies
Lack of access to capital for many small businesses in the Midwest often leads to business failure and higher unemployment. Small business owners who lack access to capital are at higher risk of failure. Grounded in the trade credit theory, the purpose of this qualitative multiple case study was to explore financing strategies for small businesses owners to maximize profitability and competitive advantage. The participants comprised 10 small business owners in the Midwest who effectively used financing strategies to maximize profitability and competitive advantage. Data were collected from semistructured interviews and company social media platforms. Thematic analysis was used to …
Strategies To Prevent And Detect Occupational Fraud In Small Retail Businesses, Marquita V. Davis, David Harris Iii
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 …
A Practitioner's Approach To Implementing Community Bank Internal Controls, Paul A. Dubrey Jr
A Practitioner's Approach To Implementing Community Bank Internal Controls, Paul A. Dubrey Jr
Walden Dissertations and Doctoral Studies
Some community bank compliance professionals lack strategies to comply with the 2013 Committee of Sponsoring Organizations of the Treadway Commission (COSO) internal control framework statement, so they have been slow to adapt to the new COSO framework. However, they will be under increased regulatory pressure to do so. Grounded in Cressey's fraud triangle theory, the purpose of this qualitative single case study was to explore strategies community bank compliance professionals use to comply with the revised COSO internal control framework. Four compliance professionals at a community bank in the Boston, Massachusetts area who have successfully implemented strategies for internal control …
Reducing The Frequency And Effects Of Fraudulent Activities In Community Action Agencies, Marvin L J Blye
Reducing The Frequency And Effects Of Fraudulent Activities In Community Action Agencies, Marvin L J Blye
Walden Dissertations and Doctoral Studies
In the United States, nonprofit organization leaders estimate that $40 billion of revenue is lost every year because of financial scandals and fraudulent activities. Fraud negatively affects organizational functioning, service delivery, and board governance. Nonprofit leaders who fail to prevent fraud increase the chance of their organization's failure. Grounded in Cressey's fraud triangle theory, the purpose of this qualitative multiple case study was to explore strategies nonprofit community action agency (CAA) executive leaders use to reduce fraudulent financial activities. The participants comprised 5 executive CAA nonprofit leaders located in Maryland who effectively used strategies to reduce fraudulent financial behaviors in …
Reducing Payment-Card Fraud, Chares R. Ross
Reducing Payment-Card Fraud, Chares R. Ross
Walden Dissertations and Doctoral Studies
Critical public data in the United States are vulnerable to theft, creating severe financial and legal implications for payment-card acceptors. When security analysts and managers who work for payment card processing organizations implement strategies to reduce or eliminate payment-card fraud, they protect their organizations, consumers, and the local and national economy. Grounded in Cressey’s fraud theory, the purpose of this qualitative single case study was to explore strategies business owners and card processors use to reduce or eliminate payment-card fraud. The participants were 3 data security analysts and 1 manager working for an international payment card processing organization with 10 …
Small Nonprofit Fraud: Risk Mitigation Strategies, Anne M. Marchetti
Small Nonprofit Fraud: Risk Mitigation Strategies, Anne M. Marchetti
Walden Dissertations and Doctoral Studies
Fraud is a significant worldwide issue for organizations of every size and industry. Small nonprofit organizations are particularly vulnerable to financial and reputational loss due to a fraud incident, which can be devastating. Grounded in the Committee of Sponsoring Organization of the Treadway Commission framework, the purpose of this qualitative single case study was to explore fraud risk mitigation strategies employed by management in a small nonprofit organization in Florida. Three managers in a small nonprofit organization in Florida, participated in face-to-face semistructured interviews to share their fraud risk mitigation strategies. The data collection process also included inspection of business …
Strategies Business Leaders Use To Prevent Employee Financial Fraud In Their Nonprofit Organizations, Sylvia A. Lawson
Strategies Business Leaders Use To Prevent Employee Financial Fraud In Their Nonprofit Organizations, Sylvia A. Lawson
Walden Dissertations and Doctoral Studies
Leaders of nonprofit organizations experience financial losses when their employees engage in financial fraud. Grounded in Cressey’s fraud triangle theory, the purpose of this qualitative multicase study was to explore strategies leaders of nonprofit organizations use to prevent losses from employee financial fraud. The participants comprised 3 leaders of nonprofit organizations located in South Carolina with successful experience preventing employee financial fraud losses. Data were collected from semistructured interviews and organizational documents, such as company policies and financial statements. Yin’s 5-step analysis process was used to analyze the data with 2 themes emerging: policies created helped leaders prevent losses from …
Reducing The Frequency And Effects Of Fraudulent Activities In Community Action Agencies, Marvin L J Blye
Reducing The Frequency And Effects Of Fraudulent Activities In Community Action Agencies, Marvin L J Blye
Walden Dissertations and Doctoral Studies
In the United States, nonprofit organization leaders estimate that $40 billion of revenue is lost every year because of financial scandals and fraudulent activities. Fraud negatively affects organizational functioning, service delivery, and board governance. Nonprofit leaders who fail to prevent fraud increase the chance of their organizationâs failure. Grounded in Cresseyâs fraud triangle theory, the purpose of this qualitative multiple case study was to explore strategies nonprofit community action agency (CAA) executive leaders use to reduce fraudulent financial activities. The participants comprised 5 executive CAA nonprofit leaders located in Maryland who effectively used strategies to reduce fraudulent financial behaviors in …
Strategies To Mitigate The Effects Of Identity Theft In The Hospitality Industry, Patricia Lee Jirsa
Strategies To Mitigate The Effects Of Identity Theft In The Hospitality Industry, Patricia Lee Jirsa
Walden Dissertations and Doctoral Studies
Leaders in the U.S. hospitality industry experience significant losses in profitability, increased mitigation cost, and reduced revenues because of business and consumer identity theft. Grounded in the fraud triangle theory and the fraud diamond theory, the purpose of this qualitative multiple-case study was to explore strategies leaders in the hospitality industry use to mitigate identity theft. A purposeful sample of 5 leaders of 5 different hospitality businesses in Montana participated in the study. Data were collected through semistructured interviews, member checking, and a review of company documents. During data analysis using Yin’s 5-step process, 3 key themes emerged: a new …
Effective Data Analytics And Security Strategies In Internal Audit Organizations, Desiree Auchey
Effective Data Analytics And Security Strategies In Internal Audit Organizations, Desiree Auchey
Walden Dissertations and Doctoral Studies
The digitization of the corporate and regulatory environment presents an opportunity for internal audit organizations to change their audit techniques and increase their value to corporations. Audit functions have not kept pace with these advancements, as evidenced by the massive frauds in recent years, and current audit methodology does not robustly incorporate analytics and security of data. Grounded in agency theory, the purpose of this qualitative case study was to explore successful strategies business leaders use to implement data analytics and security for internal auditing and fraudulent activity. The participants comprised 3 audit leaders in Pennsylvania, who effectively used data …
Strategies To Mitigate The Effects Of Identity Theft In The Hospitality Industry, Patricia Lee Jirsa
Strategies To Mitigate The Effects Of Identity Theft In The Hospitality Industry, Patricia Lee Jirsa
Walden Dissertations and Doctoral Studies
Leaders in the U.S. hospitality industry experience significant losses in profitability, increased mitigation cost, and reduced revenues because of business and consumer identity theft. Grounded in the fraud triangle theory and the fraud diamond theory, the purpose of this qualitative multiple-case study was to explore strategies leaders in the hospitality industry use to mitigate identity theft. A purposeful sample of 5 leaders of 5 different hospitality businesses in Montana participated in the study. Data were collected through semistructured interviews, member checking, and a review of company documents. During data analysis using Yin’s 5-step process, 3 key themes emerged: a new …
Marketing Training Strategies That Pharmaceutical Sales Managers Use To Reduce Unethical Behavior, Aseel Bin Sawad
Marketing Training Strategies That Pharmaceutical Sales Managers Use To Reduce Unethical Behavior, Aseel Bin Sawad
Walden Dissertations and Doctoral Studies
Some pharmaceutical company sales representatives are using bribes to encourage increasing prescribing medication. GlaxoSmithKline paid $31 billion on a felony charge related to bribing doctors to prescribe the company’s medications. Using Hunt and Vitell’s general theory of marketing ethics, the purpose of this qualitative multiple case study was to explore strategies some sales managers in the pharmaceutical industry used to improve marketing training to reduce unethical sales representative behavior. Data were collected from the company’s reports and documents provided by sales managers and semistructured interviews with 5 sales managers of different pharmaceutical companies in the northeast region of the United …
The Impacts Of Open Grazing On The People Of Anambra South Senatorial Zone, Ephraim Izundu Udeagbala
The Impacts Of Open Grazing On The People Of Anambra South Senatorial Zone, Ephraim Izundu Udeagbala
Walden Dissertations and Doctoral Studies
AbstractOpen grazing is a main issue in Nigeria today, as Fulani herdsmen take farms by force with weapons like AK47s, which also affects the farmers of Anambra South Senatorial Zone. Further, there are different views on what open grazing is, which takes focus off its impacts that are detrimental to the people of the area. The purpose of this phenomenological study was to understand the impacts of open grazing on the farmers of Anambra South Senatorial Zone. The research question aligned with the purpose of the study and examined the impacts of open grazing on the farmers of Anambra South …
Internal Business Control Systems In Small Puerto Rican Retail Businesses, Belma A. Borras
Internal Business Control Systems In Small Puerto Rican Retail Businesses, Belma A. Borras
Walden Dissertations and Doctoral Studies
Small businesses' vulnerability to financial losses brought about by employee theft is higher than for larger organizations. Small business owners are concerned about occupational fraud, as the annual average loss from fraud for small business owners in the United States was $150,000 per incident. Grounded in the fraud triangle theory and COSO Internal Control Integrated Framework, the purpose of this quantitative correlational study was to examine the relationship between the degree of segregation of duties, attitude toward internal controls, and the internal control system in small gas and convenience stores in Puerto Rico. Data were collected from 129 small business …
Strategies To Reduce The Fiscal Impact Of Cyberattacks, Shirley Denise Smith
Strategies To Reduce The Fiscal Impact Of Cyberattacks, Shirley Denise Smith
Walden Dissertations and Doctoral Studies
A single cyberattack event involving 1 major corporation can cause severe business and social devastation. In this single case study, a major U.S. airline company was selected for exploration of the strategies information technology administrators and airline managers implemented to reduce the financial devastation that may be caused by a cyberattack. Seven participants, of whom 4 were airline managers and 3 were IT administrators, whose primary responsibility included implementation of strategies to plan for and respond to cyberattacks participated in the data collection process. This study was grounded on the general systems theory. Data collection entailed semistructured face-to-face and telephone …
Business Sustainability Strategies Of Small Technology Companies, Eric Smith
Business Sustainability Strategies Of Small Technology Companies, Eric Smith
Walden Dissertations and Doctoral Studies
Each year, almost 12% of small technology companies fail to survive, and the risks associated with high-tech startups are high for business failure due to the introduction of new technology, similar competitor technology, and the short product life cycle of new products. The purpose of this multiple case study was to explore the business sustainability strategies that some owners of small technology companies used to remain in operation for longer than 5 years. The population for the study was the owners of 5 small technology companies located in the southeast region of the United States. The general systems theory was …
Internal Control Strategies For Compliance With The Sarbanes-Oxley Act Of 2002, Grant J. Lee
Internal Control Strategies For Compliance With The Sarbanes-Oxley Act Of 2002, Grant J. Lee
Walden Dissertations and Doctoral Studies
Publicly traded corporations have dedicated time and money to adhering to the requirements of the Sarbanes-Oxley Act (SOX) of 2002; however, some companies face challenges in internal control compliance with SOX. Using the transformational leadership theory as the conceptual framework, the purpose of this multiple case study was to explore the strategies chief financial officers (CFOs) used to comply with corporate financial internal control policies. Data were collected using face-to-face, semistructured interviews with 3 CFOs of publicly traded manufacturing companies in Michigan and a review of documents. The selection criteria for participants included CFOs who have experience in SOX implementation …
Strategies To Prevent And Detect Occupational Fraud In Small Retail Businesses, Marquita V. Davis
Strategies To Prevent And Detect Occupational Fraud In Small Retail Businesses, Marquita V. Davis
Walden Dissertations and Doctoral Studies
Business owners' lack of strategies to prevent and detect occupational fraud in small retail businesses in the United States could result in substantial financial losses or insolvency. Grounded in Cressey's fraud triangle, the purpose of this multiple case study was to explore internal control strategies 6 owners of small retail businesses in southeastern Pennsylvania used to prevent and detect occupational fraud. Face-to-face interviews, observations, and documentation are the data collection techniques I used in this study. Data were transcribed, coded, analyzed, and member checked to identify emergent themes. Six themes emerged from the thematic analysis: financial impact, transaction responsibility and …
Strategies For Succession Planning And Leadership Training Development For Nonprofit Organizations, Isaac C. Theus
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 …
Information Sources That Influence The Financial Literacy Of Puerto Rican College Students, Enid Alvarez
Information Sources That Influence The Financial Literacy Of Puerto Rican College Students, Enid Alvarez
Walden Dissertations and Doctoral Studies
Researchers agree that Puerto Ricans lack basic financial knowledge that would allow them to participate in the financial system actively. However, the literature did not provide any data about the knowledge transmission practices that Puerto Ricans use to gather and transmit financial knowledge. As a result, there was a limited understanding of the social learning processes used by Puerto Rican college students to make financial decisions. Using consumer socialization and family financial socialization models as the theoretical framework, the purpose of this quantitative, nonexperimental study was to identify the information sources that Puerto Ricans use to gather financial knowledge. A …
Factors Leading Corporations To Continue To Engage In Corporate Social Responsibility Initiatives, Radu-Marius Gavrila
Factors Leading Corporations To Continue To Engage In Corporate Social Responsibility Initiatives, Radu-Marius Gavrila
Walden Dissertations and Doctoral Studies
Accountability for corporate social responsibility (CSR) and its societal challenges is undetermined, and it is unclear whether business or society should carry these responsibilities. Despite severe criticism from some, many organizations continue to invest in and promote CSR. The purpose of this multiple-case study was to increase the understanding of the phenomenon from the perspective of a purposeful sample of participants who contribute to CSR execution and who were representatives of the 10 organizations identified as active promoters. The participant corporations (case studies), in Europe and North America, were mainly in the telecommunications industry. Study data came from 11 face-to-face, …
Strategies For Preventing Financial Fraud In Church Organizations In Ghana, Albert Rockson
Strategies For Preventing Financial Fraud In Church Organizations In Ghana, Albert Rockson
Walden Dissertations and Doctoral Studies
Financial fraud in church organizations is increasing rapidly, which can affect the reputation, donation appeal, future funding, and ability of church organizations to meet their planned organizational goals. The purpose of this multiple case study was to explore strategies for preventing financial fraud in church organizations. The conceptual framework for the study was Cressey’s fraud triangle theory. Twenty participants who utilize strategies for preventing financial fraud in their organizations were purposively selected from 5 church organizations in Ghana. Data were collected through semistructured interviews and analysis of organizational financial policy documents. Interview data were transcribed, coded, and analyzed with Saldaña’s …
Early Detection And Prevention Of Corporate Financial Fraud, Marcia Schillermann
Early Detection And Prevention Of Corporate Financial Fraud, Marcia Schillermann
Walden Dissertations and Doctoral Studies
The economic cost of financial statement fraud continues to be a problem for organizations and society. The research problem addressed in this study was the limited risk management strategies available for the early detection and prevention of financial statement fraud by corporate managers and auditors. These strategies are important to the proactive prevention of fraud. This study is important to future trustworthiness of financial statements. The purpose of this qualitative, multiple-case study was to explore current early detection and prevention methods in financial statement fraud using a risk management conceptual framework. The research question focused on current fraud detection and …