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Articles 1 - 30 of 82
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Assessing The Financial Impact Of Spoofing Attacks In Michigan’S Finance Industry, Shatarsha Smith
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 …
Exploring Critical Limitations And The Sustainability Of Small- And Medium-Sized Enterprises, Uluocha Diamond Okojie
Exploring Critical Limitations And The Sustainability Of Small- And Medium-Sized Enterprises, Uluocha Diamond Okojie
Walden Dissertations and Doctoral Studies
No abstract provided.
Information Security Strategies To Thwart Cybersecurity Attacks In The Financial Services Industry, Donovan Anthony Miles
Information Security Strategies To Thwart Cybersecurity Attacks In The Financial Services Industry, Donovan Anthony Miles
Walden Dissertations and Doctoral Studies
Financial markets and industries are vulnerable to ransomware attacks. Information technology (IT) security subject matter experts (SMEs) are concerned about ransomware cyberattacks on critical infrastructure that threaten their customers’ financial privacy and the institution’s reputation, causing severe financial losses and diminishing productivity. Grounded in the diffusion of innovation theory, the purpose of this qualitative pragmatic inquiry was to explore strategies IT security SMEs use to increase the implementation of existing solutions to thwart cybersecurity attacks in the financial services sector. The participants were six IT security SMEs in the financial industry in the Northeast United States who were responsible for …
Strategies For Reducing Fraud In Corporate Organizations, Tarshall Horton Mccauley
Strategies For Reducing Fraud In Corporate Organizations, Tarshall Horton Mccauley
Walden Dissertations and Doctoral Studies
Financial statement fraud has been a persistent problem that poses risks to corporations globally. Business leaders are concerned about financial statement fraud due to its potential to weaken financial stability, erode stakeholder confidence, and create conditions that may lead to significant financial distress or organizational collapse. Grounded in the fraud triangle theory, the purpose of this qualitative pragmatic inquiry research was to explore internal control strategies corporate leaders use to reduce financial statement fraud risk. The participants were 11 financial leaders in North Carolina, the District of Columbia, and Virginia who practiced effective internal controls to minimize financial fraud. Data …
Internal Control Strategies To Reduce Occupational Fraud In Small Business, Karen Walauskas
Internal Control Strategies To Reduce Occupational Fraud In Small Business, Karen Walauskas
Walden Dissertations and Doctoral Studies
Small businesses can be at a heightened risk of occupational fraud if their internal control strategies are not effective. This risk is a major concern for small business owners, who might face financial and operational challenges as a result. Grounded in Cressey’s fraud triangle framework, the purpose of this qualitative multiple case study was to explore effective internal control strategies to reduce the risk of occupational fraud from occurring. Participants were six small business owners in New England who had developed effective internal controls. Data were collected through semistructured interviews and employee handbooks. Through thematic analysis, four themes emerged, including …
Implementation Strategies For Microservice Architecture In The Banking Sector, Gururaj Achar
Implementation Strategies For Microservice Architecture In The Banking Sector, Gururaj Achar
Walden Dissertations and Doctoral Studies
Information technology (IT) leaders in regulated banking face significant risks related to system complexity and cybersecurity when implementing large-scale systems. Although microservice architecture (MSA) offers enhanced scalability and agility, IT leaders lack specific strategic guidance for its effective adoption within highly regulated banking environments. Grounded in the Technology Acceptance Model, the purpose of this qualitative, pragmatic study was to explore effective MSA adoption strategies for IT architects and managers transitioning legacy systems to support risk and compliance management. Data were collected through semistructured interviews with seven banking IT leaders and were analysed using thematic analysis. Three themes emerged: adoption drivers …
Effective Strategies For Deterring Unethical Behavior In U.S. Financial Institutions, Samuel Akinlade Sanni
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 …
Fraud Detection And Prevention In The Nigerian Financial Industry, Ibukunoluwa Adetola Ayodeji
Fraud Detection And Prevention In The Nigerian Financial Industry, Ibukunoluwa Adetola Ayodeji
Walden Dissertations and Doctoral Studies
The emergence of digital banking has led to an increase in transaction volume in Nigeria's financial industry, resulting in a rise in fraud cases. This is gradually eroding trust in the economic system and posing a major challenge to the Central Bank's goal of financial inclusion. Fraud detection and prevention strategies must be put in place by IT leaders of Nigerian financial institutions, as fraud in the country can undermine the integrity and trust that are essential to maintaining the integrity of the country's financial system. Grounded in the unified theory of acceptance and use of technology 2 (UTAUT 2) …
Effective Financial Control Strategies Shortening The Timeframe From Theft To Discovery Within The Supply Chain Industry, Hope Bullard
Effective Financial Control Strategies Shortening The Timeframe From Theft To Discovery Within The Supply Chain Industry, Hope Bullard
Walden Dissertations and Doctoral Studies
In the supply chain industry, threats such as hacking, data pilfering, ransomware, and fraud can result in significant financial losses and undermine stakeholder trust, further magnifying the economic impact and complicating recovery efforts. Financial administrators must understand and implement internal oversight strategies to protect against threats. Grounded in routine activity theory, the purpose of this qualitative pragmatic inquiry was to identify and explore effective internal control strategies that financial administrators use in the supply chain industry within the southeastern United States that shorten the discovery timeframe between theft and discovery. The participants consisted of 10 supply chain industry financial administrators …
Strategies Cybersecurity Professionals Use To Mitigate Cybersecurity Threats In Small Businesses, Michael Bert Branham
Strategies Cybersecurity Professionals Use To Mitigate Cybersecurity Threats In Small Businesses, Michael Bert Branham
Walden Dissertations and Doctoral Studies
Small business owners are concerned about incorporating security best practices, security frameworks, and critical business functions into a cybersecurity strategy, which is necessary to adapt to the increased sophistication and occurrence of cyber-attacks. Grounded in Von Bertalanffy’s general system theory, the purpose of this qualitative pragmatic study was to explore strategies cybersecurity professionals use to mitigate cybersecurity threats in small businesses. A sample of 14 security professionals on LinkedIn shared their perspectives on how cybersecurity strategies successfully mitigated recent cybersecurity threats. Data were collected through semi-structured interviews, and data analysis was performed by coding keywords, phrases, and methods. The following …
Organizational Leaders' Strategies To Detect And Prevent Occupational Fraud, Pamela Denise Henderson
Organizational Leaders' Strategies To Detect And Prevent Occupational Fraud, Pamela Denise Henderson
Walden Dissertations and Doctoral Studies
Inadequate strategies to detect and prevent occupational fraud may adversely affect nonprofit organizations. Nonprofit leaders are concerned about occupational fraud because it increases the risk of organizational failure. Guided by the fraud triangle theory, the purpose of this qualitative single-case study was to explore techniques some nonprofit organizational leaders used to detect and prevent occupational fraud. The participants for this study were three senior leaders in a nonprofit organization located in the central part of the U.S. state of Alabama who successfully implemented strategies for detecting and preventing occupational fraud. Data were collected through semistructured interviews and a review of …
Foster Parents’ Views Regarding Lack Of Attachment In Children In Foster Care, Ronease Yvette Thompson
Foster Parents’ Views Regarding Lack Of Attachment In Children In Foster Care, Ronease Yvette Thompson
Walden Dissertations and Doctoral Studies
No abstract provided.
Effective Strategies Leaders Use To Reduce Fraud In The Nigerian Banking Industry, Maroof Suleiman
Effective Strategies Leaders Use To Reduce Fraud In The Nigerian Banking Industry, Maroof Suleiman
Walden Dissertations and Doctoral Studies
Financial institutions may be liquidated by banking fraud. Bank leaders are concerned about ineffective strategies to prevent fraud and reduce revenue losses. Grounded in the fraud diamond theory and the fraud triangle theory, this qualitative pragmatic inquiry study aimed to identify and explore bank leaders' strategies to reduce fraud in the Nigerian banking industry. Data were collected by conducting semistructured interviews with nine bank leaders from six Nigerian banks and reviewing publicly accessible information from their companies' websites. A thematic approach adapted from Yin's methodology yielded three key themes: (a) the combination of multiple strategies, (b) employee and customer collaboration, …
Development Of Technology Pilot Training To Reduce The Number Of Senior Citizens Victimized By Computer Fraud Scams, James Eric Johnston
Development Of Technology Pilot Training To Reduce The Number Of Senior Citizens Victimized By Computer Fraud Scams, James Eric Johnston
Walden Dissertations and Doctoral Studies
There is need in the public sector to help people 60+ years of age in the safe, practical use of technology for business, personal use, and family interaction. This age group is targeted more than others involving technology fraud. The current study focused on which topics need to be part of Technology Fraud Pilot Training to reduce the victimization that is put upon seniors 60+ years of age. The project included measures that may improve understanding and safe usage of basic technology that is frequently used. These searches came from public administration, technology, government, city government, state sources, and others …
Exploring Strategies To Protect Nonprofit Organizations’ Assets From Fraud, Georjean W. Trinkle
Exploring Strategies To Protect Nonprofit Organizations’ Assets From Fraud, Georjean W. Trinkle
Walden Dissertations and Doctoral Studies
Community action agencies serve low-income individuals, families, and communities. Community action agencies may be at risk of fraud if they do not have board members with the knowledge to implement effective governance strategies to protect the organization's assets from fraud. Grounded in agency theory, the purpose of this qualitative multiple case study was to explore effective governance strategies that some community action board members use to protect their organization's assets from fraud. The participants were three board members of two community action agencies in New Jersey who implemented effective governance strategies to protect the organization's assets from fraud. Data were …
Internal Control Strategies To Limit Nonprofit Organization Fraud And Embezzlement Costs., Ralston K. Tracey
Internal Control Strategies To Limit Nonprofit Organization Fraud And Embezzlement Costs., Ralston K. Tracey
Walden Dissertations and Doctoral Studies
AbstractEmployee intent to commit fraud and embezzlement costs has the potential for adverse business outcomes. Nonprofit leaders are concerned with employee fraud and embezzlement costs as it is the main predictor of employee wrongdoing and increase the chances of their organization's failure. Grounded in fraud triangle theory, the purpose of this qualitative multiple-case study was to explore internal control strategies nonprofit leaders use to limit fraud and embezzlement costs. The participants were eight leaders from four nonprofit organizations in the Southeastern United States who successfully used strategies to prevent fraudulent financial losses in their organizations. Data were collected from semistructured …
Money Laundering And Terrorist Financing Typologies That Reduce Financial Crime Risks, Sina Vinod Patel
Money Laundering And Terrorist Financing Typologies That Reduce Financial Crime Risks, Sina Vinod Patel
Walden Dissertations and Doctoral Studies
The Covid-19 pandemic has increased concerns over money laundering and terrorist financing and their impacts on societies and the world’s finance and economic systems. Some financial institutions are failing to detect and track new emerging financial crime threats. The purpose of this qualitative descriptive case study was to identify predicate offense typologies that U.S. banking and financial services company compliance managers use to reduce the risks of money laundering and terrorist financing. To understand the concepts of predicate offense and financial crime risks, Gary Becker’s economic theory of criminal behavior was the conceptual framework that grounded this study. The population …
Money Laundering And Terrorist Financing Typologies That Reduce Financial Crime Risks, Sina Vinod Patel
Money Laundering And Terrorist Financing Typologies That Reduce Financial Crime Risks, Sina Vinod Patel
Walden Dissertations and Doctoral Studies
The Covid-19 pandemic has increased concerns over money laundering and terrorist financing and their impacts on societies and the world’s finance and economic systems. Some financial institutions are failing to detect and track new emerging financial crime threats. The purpose of this qualitative descriptive case study was to identify predicate offense typologies that U.S. banking and financial services company compliance managers use to reduce the risks of money laundering and terrorist financing. To understand the concepts of predicate offense and financial crime risks, Gary Becker’s economic theory of criminal behavior was the conceptual framework that grounded this study. The population …
Small Business Internal Control System Strategies To Protect Business Assets And Profitability, Edward Gabriel Earl Kuupualeialoha Keaunui
Small Business Internal Control System Strategies To Protect Business Assets And Profitability, Edward Gabriel Earl Kuupualeialoha Keaunui
Walden Dissertations and Doctoral Studies
The absence of financial expertise and internal control systems contributes to losing business assets and profitability. Small business leaders who lack internal control systems and strategies to protect against the financial loss of business assets and profitability may be vulnerable and suffer losses. Grounded in the Committee of the Sponsoring Organization of the Treadway Commission (COSO) internal control-integrated framework, this qualitative multiple-case study explores internal control system strategies that small business leaders use to protect business assets and profitability. The participants were five small business leaders from the Western region of the United States who have successfully operated for over …
Internal Control Strategies To Limit Nonprofit Organization Fraud And Embezzlement Costs., Ralston K. Tracey
Internal Control Strategies To Limit Nonprofit Organization Fraud And Embezzlement Costs., Ralston K. Tracey
Walden Dissertations and Doctoral Studies
AbstractEmployee intent to commit fraud and embezzlement costs has the potential for adverse business outcomes. Nonprofit leaders are concerned with employee fraud and embezzlement costs as it is the main predictor of employee wrongdoing and increase the chances of their organization's failure. Grounded in fraud triangle theory, the purpose of this qualitative multiple-case study was to explore internal control strategies nonprofit leaders use to limit fraud and embezzlement costs. The participants were eight leaders from four nonprofit organizations in the Southeastern United States who successfully used strategies to prevent fraudulent financial losses in their organizations. Data were collected from semistructured …
Effective Internal Control Strategies For An Enterprise Resource Planning System, Tatara Ratliff
Effective Internal Control Strategies For An Enterprise Resource Planning System, Tatara Ratliff
Walden Dissertations and Doctoral Studies
The lack of effective internal control over enterprise resource planning (ERP) increases risks associated with financial reporting and erroneous transactions. Business leaders who develop effective enterprise resource planning internal controls reduce the risk of fraud and improve the quality of financial reporting. Grounded in the COSO internal control framework, the purpose of this qualitative single case study was to explore strategies business leaders use for adequate internal controls. The participants were seven business leaders from a single business in Mississippi, the USA, who successfully employed enterprise resource planning and internal control strategies. Data were collected using semistructured interviews, observations, and …
Strategies That Financial Managers Use To Effectively Conduct Corporate-Responsible Financial Reporting, Wendelin Parker
Strategies That Financial Managers Use To Effectively Conduct Corporate-Responsible Financial Reporting, Wendelin Parker
Walden Dissertations and Doctoral Studies
The primary role of financial managers is to produce accurate financial reporting that shows financial health. Financial managers may experience negative effects on the financial stability of their business organizations if they do not conduct corporate-responsible financial reporting effectively. Grounded in the international accounting standards board’s framework, the purpose of this qualitative multiple case study was to explore strategies financial managers use to conduct corporate-responsible financial reporting to achieve financial stability. The participants comprised three financial managers in Georgia, US, with strategies to conduct corporate-responsible financial reporting to achieve financial stability. Data were collected from semistructured interviews, organizational documents, and …
Strategies For Banks Anti-Money Laundering/Counter-Terrorism Finance Compliance Programs To Protect Financial Systems, Pamela L. Connell
Strategies For Banks Anti-Money Laundering/Counter-Terrorism Finance Compliance Programs To Protect Financial Systems, Pamela L. Connell
Walden Dissertations and Doctoral Studies
Ineffective implementation of anti-money laundering (AML) compliance programs exposes the vulnerability of banks’ and increases the threats of money laundering and terrorist financing. The banking community must address the threat of money laundering and terrorism finance to protect the global financial system from abuse. Grounded in the fraud management lifecycle theory, the purpose of this qualitative multiple case study was to explore strategies to reduce threats of money laundering and terrorist financing. Data were collected from semistructured interviews, a review of bank policy documents, and previous Bank Secrecy Act (BSA) cases. The participants comprised six BSA/AML compliance officers at banks …
Strategies For Developing And Implementing Internal Controls For Mitigating Retail Consumer Fraud, Anna Marie Foye
Strategies For Developing And Implementing Internal Controls For Mitigating Retail Consumer Fraud, Anna Marie Foye
Walden Dissertations and Doctoral Studies
The lack of consumer fraud internal controls can destroy a small business. Small retail business owners who do not practice good internal controls are susceptible to early failure. Using the fraud triangle theory, the purpose of this qualitative multiple case study was to explore strategies small retail business owners use to develop and implement internal controls for mitigating retail consumer fraud. Participants consisted of four small retail business owners in the Southeastern United States who practiced effective internal controls. Data were collected from semistructured interviews and financial documents and analyzed using thematic analysis. Three themes emerged: financials, monitoring, and segregation …
Strategies For Improving The Effectiveness Of Internal Control Processes In Nonprofit Organizations, Annie Selorm Dumoga
Strategies For Improving The Effectiveness Of Internal Control Processes In Nonprofit Organizations, Annie Selorm Dumoga
Walden Dissertations and Doctoral Studies
Some leaders of nonprofit organizations (NPOs) lack financial strategies to develop and implement effective internal controls for their financial health and the continuation of their organizations’ provision of humanitarian services. The failure of leaders in NPOs to implement adequate internal controls results in insolvency, the inability to pay off debts, and threatens the ability to provide needed social services. Grounded in the Committee of Sponsoring Organization's internal control integrated framework, the purpose of this qualitative multiple case study was to explore strategies NPO leaders used to develop and implement effective internal controls for their organization's financial health and ability to …
Strategies Small-Business Leaders Use To Prevent Employee Fraud, Israel Chand
Strategies Small-Business Leaders Use To Prevent Employee Fraud, Israel Chand
Walden Dissertations and Doctoral Studies
Employee fraud is a crime committed against an employer and results in the loss of a small business's assets, revenues, and reputation. Leaders of small businesses who fail to prevent employee fraud may experience decreased profitability and reputational loss in their community. Grounded in Bandura’s social cogitative theory, the purpose of this qualitative multiple-case study was to explore strategies that leaders of small businesses use to prevent employee fraud. Data were collected from five small-business leaders in the southeastern United States who applied strategies to prevent employee fraud through interviews and reviews of business documents and archival records. Applying Akinyode …
Strategies To Prevent Occupational Fraud In The Financial Sector, Cecile Alicia N. Mccormack
Strategies To Prevent Occupational Fraud In The Financial Sector, Cecile Alicia N. Mccormack
Walden Dissertations and Doctoral Studies
Financial business leaders who experience significant occupational fraud lose substantial profits. With a greater understanding of the antifraud strategies needed to protect profit margins, leaders may be able to improve the long-term sustainability of their firms. Grounded in the fraud diamond theory, the purpose of this qualitative single-case study was to explore strategies financial business managers use to prevent occupational fraud in Kingston, Jamaica. Data were collected from semistructured interviews and documents such as annual reports, training and development manuals, policy and procedure manuals, and financial performance reports. The participants were four managers who worked in a Kingston-based financial organization …
Strategies To Decrease Unethical Financial Management Behavior In Nonprofit Organizations, Cristi Michelle Hargrave
Strategies To Decrease Unethical Financial Management Behavior In Nonprofit Organizations, Cristi Michelle Hargrave
Walden Dissertations and Doctoral Studies
Unethical financial management leadership conduct in nonprofit organizations threatens organizational mission accomplishment. Leaders of nonprofit organizations who fail to decrease unethical financial management conduct can observe a lack of mission accomplishment in their organizations. Grounded in the stakeholder and agency theories, the purpose of this qualitative multiple case study was to explore strategies nonprofit leaders use to decrease unethical financial management conduct. Participants were three nonprofit leaders from organizations on the East Coast of the United States who implemented strategies to reduce unethical financial management conduct. Data were collected using semistructured interviews and a review of nonprofit regulatory reporting documents. …
Challenges Of Digital Privacy In Banking Organizations, Okechukwu Innocent Ogudebe
Challenges Of Digital Privacy In Banking Organizations, Okechukwu Innocent Ogudebe
Walden Dissertations and Doctoral Studies
As the information and technology age becomes more advanced, digital privacy flaws have become more challenging. Information technology (IT) security managers, chief information security officers, and other stakeholders in banks are concerned with identity-based authentication attacks because identity-theft attacks cause data breaches. Grounded in the protection motivation theory, the purpose of this qualitative pragmatic study was to examine strategies IT security professionals working on internet banking platforms use to mitigate identity-based authentication attacks. The study participants comprised five IT security professionals currently working in the online banking industry from the northeastern United States with at least 5 years of experience …
Strategies That Retail Business Owners Use To Prevent And Reduce Employee Theft, Mohammed Alcobary
Strategies That Retail Business Owners Use To Prevent And Reduce Employee Theft, Mohammed Alcobary
Walden Dissertations and Doctoral Studies
Retail business owners suffer billions of dollars in financial loss from employee theft and fraud activities, which impacts a retail business owner’s ability to remain financially stable and profitable. Retail business leaders are accountable for employee theft because employee theft goes beyond the financial loss to impact business failure and the organization’s loss of reputation. Grounded in Cressey’s fraud triangle theory, the purpose of this qualitative multiple case study was to explore strategies retail business leaders use to prevent and mitigate employee theft. Participants included six retail business leaders in Nigeria who had successfully used strategies to prevent and reduce …