Digital Commons Network^™

Analyzation Of Audit Procedures In The Wake Of The Early 2000s Accounting Scandals, Zachary Byar

Theses/Capstones/Creative Projects

Enron, WorldCom, and Tyco International were companies that operated in different industries and had different levels of net profit for decades. However, these companies had one pivotal thing in common: accounting fraud. In the early 2000s, accounting scandals from large companies created a major impact on the financial markets, causing Congress to take action to increase investor protection through the origination of the Sarbanes-Oxley Act of 2002. The Act was meant to restore investor confidence through strengthened disclosures and auditing requirements for public corporations. However, even with the creation of this new Act from Congress, fraud is still prevalent today, …

Fraud In The Elderly Community, Brian Castelle

Capstone Projects and Master's Theses

Lack of knowledge and experience with the fast-changing technology tools makes the elderly community vulnerable to fraud. The consumer and environmental protection division at the Monterey County District Attorney’s Office is serving an increasing number of adults impacted by fraud crimes in the County. This capstone project addresses this issue by increasing awareness around fraud, with a focus on the elderly population. The project consisted of implementing an awareness campaign focused on creating education messages about fraud risks for the elderly community in collaboration with local agencies and senior living centers. Printed materials and social media were used to reach …

The Correlations Of Financial Exploitation On Senior Adults Over 65, Carmen Price

Electronic Theses and Dissertations

With the increase in people over the age of 65, the need for education about elder abuse and intervention in confirmed cases has become a priority for service providers, including social workers. The purpose of this study is to bring awareness to the different circumstances attributing to a senior adult over the age of 65 becoming a victim of elder abuse or financial exploitation. This exploratory descriptive study gathered data from the Texas Department of Family and Protective Services Open Data Portal and the 2020 U.S. Census Bureau. Various analyses were conducted to determine what may cause someone to be …

Gr-175 - Credit Default Prediction Of Money Borrowing Companies Using Pyspark Framework, Jitendra Sai Kota, Mallika Boyapati

C-Day Computing Showcase

Credit-lending companies have resorted to the use of Machine Learning algorithms in the recent past to predict the probability of default of a customer for future credit lending purposes. Most credit companies view this as a binary classification problem of predicting whether an individual would default or not. Companies have been using models of Logistic Regression for a long time because of the explainability of the final feature set used in modeling. Explainability brings transparency to every stakeholder involved in the process. Other models like Neural Nets have achieved better accuracy scores, but the features generated by them are not …

Corporate Directors: Who They Are, What They Do, Cyber Risk And Other Challenges, Lawrence J. Trautman, Seletha Butler, Frederick R. Chang, Michele Hooper, Rom Mccray, Ruth Simmons

Buffalo Law Review

No abstract provided.

Financial Literacy And Consumer Protection: A Road Map To Digital Financial Access By Smes In Kenya, Salome M. Musau Dr., Stephen M. Muathe Dr., Lucy W. Mwangi Dr.

The Journal of Entrepreneurial Finance

This paper seeks to ascertain the influence of financial literacy and financial consumer protection on digital financial access. The objectives of the study were to find out the effect of financial literacy on digital monetary access, and to find out the effect of f consumer financial protection on digital access of finances of SMEs in Sub County of Ruiru in County government of Kiambu, Kenya. Financial Literacy Theory, Information Asymmetry Theory and Social Learning Theory are the theories that guided formulation of study’s objectives. Descriptive research design was used with the population of interest comprising of all SMEs owners in …

Determining The Appropriate Reach Of Escobar's Materiality Standard: Implied And Express Certification, Jake Summerlin

Georgia State University Law Review

In 2016, the Supreme Court altered the landscape of the False Claims Act by recognizing implied certification as a viable theory of liability. Before the Court decided Universal Health Services, Inc. v. United States ex rel. Escobar, courts disagreed over the scope and legitimacy of the theory, arguing that it could create runaway liability if not held in check. The Court, although recognizing that implied certification expanded the reach of the False Claims Act, reassured itself and government contractors by reinforcing the common law antecedents of fraud, namely, that misrepresentations and omissions must be material to the government’s decision …

Review Of Normalized Financial Wrongdoing: How Re-Regulating Markets Created Risks And Fostered Inequality, Michael A. Mccarthy

Social and Cultural Sciences Faculty Research and Publications

No abstract provided.

Corporate Misconduct In The Pharmaceutical Industry, Richard C. Ausness

DePaul Law Review

No abstract provided.

Ohio Professor And Alumna Team Up To Study Fringe Religious Groups And ‘Cult Films’, Ohio University College Of Arts & Sciences

All Forum Articles

No abstract provided.

Perkembangan Kejahatan Tindak Pidana Pencucian Uang Dan Tindak Pidana Pendanaan Terorisme (Tppu Dan Tppt) Di Masa Pandemi Covid-19, Lydia Anggun

Technology and Economics Law Journal

No abstract provided.

Sec V. Telegram: A Global Message, Carol R. Goforth

University of Memphis Law Review

On Thursday January 7, 2021, the total market capitalization of cryptocurrencies exceeded $1 trillion USD, and by early April 2021 the total exceeded $2 trillion. While Bitcoin accounts for most of these amounts, the significance of this milestone is hard to overstate. The exponential growth of the crypto market, at a minimum, signals increasing acceptance of the new asset class by a growing number of investors. At the same time, however, U.S. regulators not only continue to be aggressively hostile to crypto, the Securities and Exchange Commission (SEC), in particular, has successfully pushed to have its approach imposed world-wide. On …

The Contemporary Tax Journal Volume 11, No. 1 – Winter 2022

The Contemporary Tax Journal

No abstract provided.

Countering Identity Theft And Strengthening Data Security Practices Across The Tax Preparer Community, Patrick Ryle Jd, Llm, Cpa, Assyad Al-Wreikat Phd, Ellen Bartley Cma, Mark A. Mcknight Phd, Cfe, Brett L. Bueltel Jd, Cpa

The Contemporary Tax Journal

No abstract provided.

Encounters Between The Elderly And Law Enforcement

Contemporary Southern Psychology

The elderly population is growing dramatically throughout the world. Out of this growth comes an increase in the number of encounters between the aged and law enforcement. These encounters occur because of a variety of factors including mental illnesses and addictions. Furthermore, older adults may be victims as evidenced in different forms of abuse such as physical, emotional, or financial abuse. Sadly, some documentation exists that older adults are committing more crimes. Multiple reasons have been postulated for these crimes including poverty, jealousy, and boredom. All of these different situations with the aged have created an increase in the number …

Elder Abuse Task Force Report 2022, Tennessee. Commission On Aging & Disability.

Department of Disability & Aging

No abstract provided.

Integrating Machine Learning Algorithms With Quantum Annealing Solvers For Online Fraud Detection, Haibo Wang, Wendy Wang, Yi Liu, Bahram Alidaee

Faculty and Student Publications

Machine learning has been increasingly applied in identification of fraudulent transactions. However, most application systems detect duplicitous activities after they have already occurred, not at or near real time. Since spurious transactions are far fewer than the normal ones, the highly imbalanced data makes fraud detection very challenging and calls for ways to address it beyond the traditional machine learning approach. This study has proposed a detection framework, and implemented it using quantum machine learning (QML) approach by applying Support Vector Machine (SVM) enhanced with quantum annealing solvers. To evaluate its detection performance, we have further implemented twelve machine learning …

Lawyer's Guide To Financial Planning, Indiana Continuing Legal Education Forum (Iclef)

Indiana Continuing Legal Education Forum 2022

Meeting proceedings of a seminar by the same name, held December 1, 2022

The Alchemy Of Effective Auditor Regulation, Sarah Williams

Faculty Scholarly Works

The audit profession has repeatedly failed in its obligation to accurately opine on financial statements prepared by companies that trade in U.S. markets. The list of entities that have contributed to the quest for effective regulation of these auditors is long; it includes the American Institute of Certified Public Accountants (AICPA), the U.S. Securities and Exchange Commission (SEC), Congress, outside directors of public companies, and the Public Company Accounting Oversight Board (PCAOB), a recent congressional creation. Yet, despite 50 years of effort, the formula for efficacious oversight of the audit profession remains elusive.

In 2020, then-president Donald Trump proposed to …

The Constitutional Issues Of Publishing Mugshots In The Age Of Screenshots And Digital Media, Ryan J. Mcelhose

St. Thomas Law Review

This paper takes the position that American people’s Due Process rights are violated when their mugshots are digitally disseminated prior to a conviction. The press’s First Amendment rights are not violated by not having access to pre-conviction booking photos because the press can report on other publicly accessible information. The same conclusion can be made relating to private citizens and private companies who assert that their Freedom of Speech rights are violated by not having access to obtain, publish, and disseminate pre-conviction mugshots. Existing scholarship has addressed the issue of publishing mugshots with privacy arguments related to the Freedom of …

Concerning A Supplemental Appropriation To The Department Of Public Safety, Colorado General Assembly

Session Laws 2001-Present

No abstract provided.

Concerning A Supplemental Appropriation To The Department Of Public Safety, Colorado General Assembly

Session Laws 2001-Present

No abstract provided.

Concerning A Supplemental Appropriation To The Department Of Revenue, Colorado General Assembly

Session Laws 2001-Present

No abstract provided.

Concerning Measures To Increase Protection From Harm Caused Through The Use Of Technology, Colorado General Assembly

Session Laws 2001-Present

No abstract provided.

Concerning Adding Data Protections For A Minor S Online Activity, Colorado General Assembly

Session Laws 2001-Present

No abstract provided.

Privacy Qui Tam, Peter Ormerod

College of Law Faculty Publications

Privacy law keeps getting stronger, but surveillance-based businesses have proven immune to these new legal regimes. The disconnect between privacy law in theory and in practice is a multifaceted problem, and one critical component is enforcement.

Today, most privacy laws are enforced by governmental regulators—the Federal Trade Commission, the nascent California Privacy Protection Agency, and state attorneys general. An enduring impasse for proposed privacy laws is whether to supplement public enforcement by using a private right of action to authorize individuals to enforce the law.

Both of these conventional enforcement schemes have significant shortcomings. Public enforcement has proven inadequate because …

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

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 …

A Comparative Analysis Of Global Cryptocurency Regulation, Collin Rigley

Renée Crown University Honors Thesis Projects - All

No abstract provided.

Reparations For Racial Wealth Disparities As Remedy For Social Contract Breach, Martha M. Ertman

Faculty Scholarship

Acute crises such as the COVID-19 pandemic and the 2008 financial meltdown exposed and exacerbated chronic racial wealth disparities. Those disparities accumulated over time as government and private actions—often involving contracts—systemically benefitted White Americans and institutions at the expense of African-Americans. This essay focuses on a private law mechanism—loan contracts—as one important contributor to systemic racial wealth disparities, labels particular lending contracts and related government action as breaches of the social contract, and proposes a restitution-based form of reparations as a remedy for that breach.