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Articles 31 - 60 of 109
Full-Text Articles in Entire DC Network
Investigating Information Security Policy Characteristics: Do Quality, Enforcement And Compliance Reduce Organizational Fraud?, Dennis T. Brown
Investigating Information Security Policy Characteristics: Do Quality, Enforcement And Compliance Reduce Organizational Fraud?, Dennis T. Brown
Doctor of Business Administration Dissertations
Organizational fraud, a deceitful practice or willful device resorted to with intent to deprive another of his right, or in some manner to do harm or injury, is a growing global concern. While cyberattacks from the outside are more expected, the internal security threat from trusted insiders is responsible for significantly more information compromise than external threats. Information systems make life easier but are increasingly used by employees to perpetrate fraudulent activities. For example, a trusted insider employee with access to sensitive customer databases could misappropriate information and sell it to a competitor for personal gain. These type losses are …
Do Independent Directors Curb Financial Fraud? The Evidence And Proposals For Further Reform†, S. Burcu Avci, Cindy A. Schipani, Nejat Seyhun
Do Independent Directors Curb Financial Fraud? The Evidence And Proposals For Further Reform†, S. Burcu Avci, Cindy A. Schipani, Nejat Seyhun
Indiana Law Journal
In this Article, we argue that the U.S. corporate governance rules put too much faith in the independent board members and insufficient emphasis on the shareholders to control and monitor top management. Given the agency problem between the board of directors and the shareholders, outside directors can be captured by management, thereby leading to inadequate checks on management. The evidence presented in this Article shows that outside board members do not exercise sufficient controls on management even when management has gone awry. To solve this agency problem, we propose increasing the power of the principals: make shareholder resolutions binding on …
Do Independent Directors Tell The Truth, The Whole Truth, And Nothing But The Truth When They Resign?, Keren Bar-Hava, Sterling Huang, Benjamin Segal, Dan Segal
Do Independent Directors Tell The Truth, The Whole Truth, And Nothing But The Truth When They Resign?, Keren Bar-Hava, Sterling Huang, Benjamin Segal, Dan Segal
Research Collection School Of Accountancy
We examine the informativeness and credibility of independent directors’ stated resignation reasons. We posit that having access to private information, directors may resign in anticipation of weak future underperformance to limit damage to their reputation and further have an incentive to mask the reason for the resignation. Results show likelihood of resignation increases with director’s reputation and weak future firm performance. In addition, the evidence is consistent with directors obfuscating the reason for departure by providing benign and unverifiable resignation reasons. Investors seem aware of the disclosure incentives of departing directors and react negatively to such resignations. However, investors, by …
Causation And "Legal Certainty" In Legal Malpractice Law, Vincent R. Johnson
Causation And "Legal Certainty" In Legal Malpractice Law, Vincent R. Johnson
St. Mary's Journal on Legal Malpractice & Ethics
A line of California cases holds that causation of damages in legal malpractice actions must be proven with “legal certainty.” This Article argues that judicial references to legal certainty are ambiguous and threaten to undermine the fairness of legal malpractice litigation as a means for resolving lawyer-client disputes. Courts should eschew the language of legal certainty and plainly state that damages are recoverable if a legal malpractice plaintiff proves, by a preponderance of the evidence, that those losses were factually and proximately caused by the defendant’s breach of duty.
The Techno-Neutrality Solution To Navigating Insurance Coverage For Cyber Losses, Erik S. Knutsen, Jeffrey W. Stempel
The Techno-Neutrality Solution To Navigating Insurance Coverage For Cyber Losses, Erik S. Knutsen, Jeffrey W. Stempel
Penn State Law Review (2003 - Present)
No abstract provided.
Moving Beyond Consent For Citizen Science In Big Data Health And Medical Research, Anne S.Y. Cheung
Moving Beyond Consent For Citizen Science In Big Data Health And Medical Research, Anne S.Y. Cheung
Northwestern Journal of Technology and Intellectual Property
Consent has been the cornerstone of the personal data privacy regime. This notion is premised on the liberal tenets of individual autonomy, freedom of choice, and rationality. The above concern is particularly pertinent to citizen science in health and medical research, in which the nature of research is often data intensive with serious implications for individual privacy and other interests. Although there is no standard definition for citizen science, it includes generally the gathering and volunteering of data by non-professionals, the participation of non-experts in analysis and scientific experimentation, and public input into research and projects. Consent from citizen scientists …
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. …
Domestic Asset Tracing And Recovery Of Hidden Assets And The Spoils Of Financial Crime, Nathan Wadlinger, Carl Pacini, Nicole Stowell, William Hopwood, Debra Sinclair
Domestic Asset Tracing And Recovery Of Hidden Assets And The Spoils Of Financial Crime, Nathan Wadlinger, Carl Pacini, Nicole Stowell, William Hopwood, Debra Sinclair
St. Mary's Law Journal
Abstract forthcoming
Call To Claim Your Prize: Perceived Benefits And Risk Drive Intention To Comply In A Mass Marketing Scam., S Wood, P-J Liu, Y Hanoch, Pm Xi, L Klapatch
Call To Claim Your Prize: Perceived Benefits And Risk Drive Intention To Comply In A Mass Marketing Scam., S Wood, P-J Liu, Y Hanoch, Pm Xi, L Klapatch
School of Psychology
Mass marketing scams extract an enormous toll, yet the literature on scams is just emerging. In Experiment 1, 211 adults reviewed a solicitation and rated their intention of contacting an "activation number" for a prize. Scarcity and authority were manipulated. Many (48.82%) indicated some willingness to contact to "activate" the winnings. Intention of responding was inversely related to the perception of risk (b = -.441, p < .001) and positively associated with perception of benefits (b = .554, p < .001), but not with the experimental condition. In Experiment 2, 291 adults were randomly assigned to one of the three conditions (low, medium, or high activation fee), and were asked to report willingness to contact. Activation fees decreased intent to contact, but percentages remained high (25.70%), with higher perception of risk reducing contact rates (b = -.581, p < .001), and benefit perception increasing intent to contact (b = .381, p < .001). Our studies indicate that consumers are responding to perceived risks and benefits in their decision-making, regardless of persuasion elements used by scammers. In summary, our studies find that consumers with lower levels of education and high perception of benefits are at increased risk for mass marketing scams. (PsycINFO Database Record
Managing The Risks Of Corporate Fraud: The Evidence From Hong Kong And Singapore, Wai Yee Wan, Christopher C. H. Chen, Chongwu Xia, Say Goo
Managing The Risks Of Corporate Fraud: The Evidence From Hong Kong And Singapore, Wai Yee Wan, Christopher C. H. Chen, Chongwu Xia, Say Goo
Research Collection Yong Pung How School Of Law
Since the Asian financialcrisis of 1997, Hong Kong and Singapore have implemented reforms that promote independenceand monitoring competency of the boards of directors of their listed companies.However, with the advent of the financial crisis of 2007/2008, a wave of fraudcases prompts the question as to the effectiveness of these reforms. Analysing asample of 62 listed companies which are found to have committed fraud between2007 and 2014, and comparing against a matched sample of no-fraud companies, wefind that the fraud companies tend to either combine the roles of chairman andchief executive officer (or they are close family members) and have fewer …
Df 2.0: Designing An Automated, Privacy Preserving, And Efficient Digital Forensic Framework, Robin Verma, Jayaprakash Govindaraj, Gaurav Gupta
Df 2.0: Designing An Automated, Privacy Preserving, And Efficient Digital Forensic Framework, Robin Verma, Jayaprakash Govindaraj, Gaurav Gupta
Annual ADFSL Conference on Digital Forensics, Security and Law
The current state of digital forensic investigation is continuously challenged by the rapid technological changes, the increase in the use of digital devices (both the heterogeneity and the count), and the sheer volume of data that these devices could contain. Although it is not directly related to the performance of Digital Forensic Investigation process, preventing data privacy violations during the process is also a big challenge. The investigator gets full access to the forensic image including suspect's private data which may be sensitive at times as well as entirely unrelated to the given case under investigation. With a notion that …
Why They Do It: Inside The Mind Of The White-Collar Criminal, By Eugene Soltes, Larissa Lucas
Why They Do It: Inside The Mind Of The White-Collar Criminal, By Eugene Soltes, Larissa Lucas
Osgoode Hall Law Journal
Sociologist Edwin Sutherland first coined the term “white-collar crime” on December 27, 1939 during his presidential address at the fifty-second annual meeting of the American Sociological Society. Sutherland began his speech by arguing that much of what his colleagues understood about crime—namely, that it was restricted to the streets and largely committed by individuals in the lower social classes—was “misleading and incorrect.” According to Sutherland, the most serious criminal offences were not being committed by the poor or the “delinquent,” but rather by society’s most “respected business and professional men."
Faculty Senate Minutes May 2018, Uno Faculty Senate
Faculty Senate Minutes May 2018, Uno Faculty Senate
Faculty Senate Minutes
These are the official minutes of the Faculty Senate Meetings at the University of Nebraska - Omaha (UNO) for Academic year 2017-2018. The Faculty Senate supports faculty governance and believes that shared governance is essential to creating productive and rewarding environment for faculty and students. The Faculty Senate is a representative body of members elected by the faculty of the various academic departments and units of UNO. The Faculty Senate features representation from each academic college, Criss Library , and Omaha-base University of Nebraska – Lincoln (UNL) colleges.
Whistling In The Wind: Why Federal Whistleblower Protections Fall Short Of Their Corporate Governance Goals, Meera Khan
Whistling In The Wind: Why Federal Whistleblower Protections Fall Short Of Their Corporate Governance Goals, Meera Khan
University of Miami Business Law Review
Teetering on the line between hero and villain, whistleblowers have a remarkably unusual role in contemporary American society. Those who blow the whistle on public sector activities, like Edward Snowden and the Watergate Scandal’s “Deep Throat”, are often vilified in history as treasonous and unprincipled rogues. In the private sector, however, whistleblowers are seen as moral compasses for corporate behavior, and are even afforded federal protections for speaking out against internal malfeasance. The piecemeal evolution of whistleblower legislation including the Sarbanes–Oxley Act of 2002 and the Dodd–Frank Wall Street Reform and Consumer Protection Act of 2010 created regulatory and enforcement …
Booklet, Altrusa International 65th Annual District Three Conference Information, Lake Mary, Florida, May 3-5, 2018, Altrusa International
Booklet, Altrusa International 65th Annual District Three Conference Information, Lake Mary, Florida, May 3-5, 2018, Altrusa International
Altrusa International of Tampa Bay, Inc. - Records
The information packet for the Altrusa International Inc. 65th Annual District Three Conference in Lake Mary, Florida on May 3-5, 2018.
Executive Committee & Cabinet Minutes May 2018, Uno Faculty Senate
Executive Committee & Cabinet Minutes May 2018, Uno Faculty Senate
Faculty Senate Minutes
These are the official minutes of the Faculty Senate Executive Council Meetings at the University of Nebraska - Omaha (UNO) for Academic year 2017-2018. Minutes are not posted until officially approved by the Executive Council at the following meeting. Minutes are archived yearly within the UNO Library Archives.
Bitcoin, Blockchain And Trust, Quentin Rene Marcel Rosso
Bitcoin, Blockchain And Trust, Quentin Rene Marcel Rosso
Renée Crown University Honors Thesis Projects - All
In the past few months, there has been an incredible craze about Bitcoins and Blockchain. Prices skyrocketed, and trading platforms emerged very quickly. This new cryptocurrency economy has been compared to the more traditional economy which has been shaken by many crises in the past twenty years. Crises arise when trust collapses. With a mix of interpersonal and institutional trust, our financial system and its institutions are considered obsolete. We are repeating the same mistakes over and over again. Bitcoin will fix our current economy by providing three new elements of Trust: (1) Decentralized architecture and governance neutrality based on …
Smart Or Shirking? The Effect Of Aggressive Tax Avoidance On Corporate Repuation, Jennifer Mcgarry
Smart Or Shirking? The Effect Of Aggressive Tax Avoidance On Corporate Repuation, Jennifer Mcgarry
College of Business Theses and Dissertations
In this study, I investigate how news that a company has engaged in aggressive tax avoidance affects the company’s reputation. If the general public believes companies have a responsibility to pay their “fair share” of the national tax burden, then they will likely view aggressive tax avoidance negatively. If instead the public believes companies have a responsibility to shareholders to maximize profits by minimizing tax, then they will likely view aggressive tax avoidance positively. I examine these two possibilities by conducting an experiment. I find that people tend to view aggressive tax avoidance negatively and thus companies suffer reputational damage …
Japan, Panama, And The United States: The Influence Of Cultural Values And Personal Ethics On Fraud Prevention Awareness, Rachel Elizabeth Williamson
Japan, Panama, And The United States: The Influence Of Cultural Values And Personal Ethics On Fraud Prevention Awareness, Rachel Elizabeth Williamson
Honors Theses
Fraud is defined as the intentional misrepresentation of facts for the purpose of personal gain, whether financial or otherwise. Transparency International’s annual global Corruption Perceptions Index (CPI) has revealed that different countries have different perceived levels of corruption. Japan, Panama, and the United States were chosen as the countries in which to distribute a three-part questionnaire, measuring fraud awareness (FA), personal consumer ethics (EQ), and cultural values (CV), respectively. This survey was distributed to college students in each country who had not yet taken a business ethics course, in order to get a picture of inherent differences between the countries …
Ponzi Schemes And The Awareness Of South Carolina Students To Financial Fraud, John Michael Williams, Sara Strauch, Drew Duncan
Ponzi Schemes And The Awareness Of South Carolina Students To Financial Fraud, John Michael Williams, Sara Strauch, Drew Duncan
Senior Theses
Ponzi schemes have continued to grow since the 1920s when Charles Ponzi conducted the first successful Ponzi scheme. Since then, technology has advanced which can help fraudulent investors obtain money easier, but legislation has also improved in order to try to find these investors and stop them before they take large amounts of money from innocent individuals. Since Ponzi schemes have been around for almost 100 years now, there is a lot of research available to explain to investors what Ponzi schemes are and how to spot one before you invest in it. However, even though all of this research …
Weaponizing Twitter Litter: Abuse-Forming Networks And Social Media, Hal Berghel
Weaponizing Twitter Litter: Abuse-Forming Networks And Social Media, Hal Berghel
Computer Science Faculty Research
Instead of liberating us from the biases of the educated among us, the Internet has saddled us with the biases of the unreasoned among us.
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 …
2018-03-29 Amended Bylaws Of The Board Of Regents, Morehead State University. Board Of Regents.
2018-03-29 Amended Bylaws Of The Board Of Regents, Morehead State University. Board Of Regents.
Morehead State Board of Regents Agenda Books and Meeting Minutes
Bylaws of the Board of Regents of Morehead State University amended and approved on March 29, 2018.
Competitive Models To Detect Stock Manipulation, Jose J. Thoppan, Punniyamoorthy M., Ganesh K.
Competitive Models To Detect Stock Manipulation, Jose J. Thoppan, Punniyamoorthy M., Ganesh K.
Communications of the IIMA
In this paper, data from the Indian stock market is used to study the prediction accuracy of various classification techniques that can be used to identify market manipulation. The data contains information regarding price, volume and volatility of various stocks. Techniques like discriminant analysis, a composite model based on artificial neural network – genetic algorithm (ann-ga) and support vector machine (svm) have been used for classifying stocks into manipulated and non manipulated categories. It is observed that the support vector machine based technique gives the best classification accuracy among the three techniques.
Money And Morality: Pathways Toward A Civic Stewardship Ethic (2012), Marcy Murninghan
Money And Morality: Pathways Toward A Civic Stewardship Ethic (2012), Marcy Murninghan
New England Journal of Public Policy
Based on a plenary presentation made at the Ninth Harvard University Forum on Islamic Finance, held at Harvard Law School in 2010, less than two years after the 2008 financial crisis, this article argues for the restoration of ethical values and civic commitments in capitalism and economic enterprise, drawing on traditional religious, theological, and philosophical principles regarding the civic moral obligations associated with building and managing wealth. The article is divided into three main parts. It begins with an overview of reform measures emanating from the financial debacle, including the Dodd-Frank Wall Street Reform and Consumer Protection Act, and an …
News On The Prairie, March 2018, Office Of Auxiliary Services And Marketing
News On The Prairie, March 2018, Office Of Auxiliary Services And Marketing
News on the Prairie
Spring Break Quick Tips, Resident Hall Council elections
Accountability For Nonenforcement, Urska Velikonja
Accountability For Nonenforcement, Urska Velikonja
Notre Dame Law Review
Changes in enforcement can move in more than one direction: enforcement can increase significantly as the Securities and Exchange Commission saw in the aftermath of the accounting scandals or the Madoff Ponzi scheme, and decrease precipitously, as evidenced at the Consumer Financial Protection Bureau under Acting Director Mick Mulvaney. There is no reason in constitutional or administrative law to treat changes in enforcement policy differently depending on whether enforcement increases or decreases. Policy choices raise similar questions about reviewability and accountability, regardless of whether they increase or decrease enforcement. They also raise symmetrical questions about fair notice and due process …
The Evolution Of Redlining Post-Financial Crisis And Best Practices For Financial Institutions, Martha J. Svoboda
The Evolution Of Redlining Post-Financial Crisis And Best Practices For Financial Institutions, Martha J. Svoboda
North Carolina Banking Institute
No abstract provided.
Why Do Prosecutors Say Anything? The Case Of Corporate Crime, Samuel W. Buell
Why Do Prosecutors Say Anything? The Case Of Corporate Crime, Samuel W. Buell
North Carolina Law Review
No abstract provided.