Open Access. Powered by Scholars. Published by Universities.®

Digital Commons Network™

Open Access. Powered by Scholars. Published by Universities.®

Discipline
Institution
Keyword
Publication Year
Publication
Publication Type

Articles 1261 - 1290 of 2875

Full-Text Articles in Entire DC Network

Accounting Footnotes, Summer 2016, Department Of Accounting Jul 2016

Accounting Footnotes, Summer 2016, Department Of Accounting

Accounting Footnotes

Newsletter of the Illinois State University Department of Accounting

Go to article

Audit Fees, Corporate Governance Mechanisms, And Financial Reporting Quality In Nigeria, Salau O. Abdulmalik, Ayoib Che Ahmad Jul 2016

Audit Fees, Corporate Governance Mechanisms, And Financial Reporting Quality In Nigeria, Salau O. Abdulmalik, Ayoib Che Ahmad

DLSU Business & Economics Review

This study examines whether audit fees impair the independence of auditors in Nigeria and also examines the effects of independent non-executive foreign directors, foreign institutional ownership, and local institutional ownership on the quality of financial reporting. This study employs the Generalized Methods of Moment (GMM) estimation to control the presence of unobserved heterogeneity effects and endogeneity issues in our auditors’ independent model. The data was obtained from the annual reports of 89 listed companies in the Nigerian Stock Exchange (NSE) for the years 2008 to 2013. Our findings revealed that abnormal audit fees charged by Nigerian auditors do not impair …

Go to article

Data Mining Journal Entries For Fraud Detection: A Replication Of Debreceny And Gray's (2010) Techniques, Poh Sun Seow, Pan, Gary, Themin Suwardy Jul 2016

Data Mining Journal Entries For Fraud Detection: A Replication Of Debreceny And Gray's (2010) Techniques, Poh Sun Seow, Pan, Gary, Themin Suwardy

Research Collection School Of Accountancy

The alarming frequency of fraud occurrences suggests that corporations continue to face persistent threat of fraud (Cecchini et al., 2010a; Summers and Sweeney, 1998). According to Association of Certified Fraud Examiner (ACFE)’s 2014 Report, a typical organization may lose five percent of its revenue to fraud every year. As such, the consequences of fraud may impact the shareholders, creditors, auditors and the public’s confidence in the integrity of corporations’ financial systems (Rezaee, 2005).

Go to article

The Effect Of Xbrl And Social Media On Information Asymmetry: Evidence From Bank Loan Contracts, Dazhi Chong Jul 2016

The Effect Of Xbrl And Social Media On Information Asymmetry: Evidence From Bank Loan Contracts, Dazhi Chong

Information Technology & Decision Sciences Theses & Dissertations

This study analyzes how two information technology advancements, the adoption of XBRL (eXtensible Business Reporting Language), and social media, affect bank loan contracting using a sample of 554 US bank loan contracts in 2011. I hypothesize that the adoption of XBRL and social media can enhance information dissemination and mitigate the information asymmetry problem between borrowers and lenders. Consistent with this hypothesize, I find that borrowers that adopt XBRL and/or receive positive social media user opinion in social media enjoy more favorable price and non-price terms of bank loan contracts. Additional analyses indicate that the relations among XBRL adoption, social …

Go to article

Economic Ideology And The Rise Of The Firm As A Criminal Enterprise, William K. Black, June Carbone Jun 2016

Economic Ideology And The Rise Of The Firm As A Criminal Enterprise, William K. Black, June Carbone

Akron Law Review

Over the last 50 years, the institutions, ideology, nature, and power of firms in the United States have been radically transformed. Neoclassical economics has led that transformation, supplying an ideology that justified a dramatic increase in top executive compensation while dismantling the mechanisms that produced personal accountability tied to anything but relatively short term shifts in share prices. Yet, alongside the rise of the corporation, from the time of Adam Smith forward, has been concern that the separation of ownership and control creates opportunities to use the corporation as a “weapon” of fraud, and with the return of global financial …

Go to article

Introduction To Socio-Economics: An Ethical Foundation For Law-Related Economic Analysis, Robert Ashford Jun 2016

Introduction To Socio-Economics: An Ethical Foundation For Law-Related Economic Analysis, Robert Ashford

Akron Law Review

This introductory Article to the Symposium Issue on Law and Socio-Economics (1) briefly explains the origin of the term “socio-economics,” (2) recounts the history of its formal introduction into legal education in 1997, (3) sets forth its underlying principles as a specific methodological approach to law-related economic analysis, (4) describes in greater detail some of its most important features, (5) compares the socio-economic approach to the narrower, neoclassical economic approach that dominates scholarship in “law and economics,” (6) explains the special connection between socio-economic principles and the ethical responsibilities of lawyers related to competence, candor, and the lawyer’s role as …

Go to article

Corporate Governance In An Era Of Compliance, Sean J. Griffith May 2016

Corporate Governance In An Era Of Compliance, Sean J. Griffith

William & Mary Law Review

Compliance is the new corporate governance. The compliance function is the means by which firms adapt behavior to legal, regulatory, and social norms. Formerly, this might have been conceived as a typical governance matter to be handled at the discretion of the board of directors. Compliance, however, does not fit traditional models of corporate governance. It does not come from the board of directors, state corporate law, or federal securities law. Compliance amounts instead to an internal governance structure imposed upon the firm from the outside by enforcement agents. This insight has important implications, both practical and theoretical, for corporate …

Go to article

A Comparison Of Accounting Fraud Before And After Sarbanes-Oxley, Kayla Dowd May 2016

A Comparison Of Accounting Fraud Before And After Sarbanes-Oxley, Kayla Dowd

Honors Program Theses and Projects

(Introduction): Within all trades of business, the potential for the perpetration of accounting fraud within companies is unfortunately not an infrequent occurrence. Accounting fraud is the “intentional misrepresentation or alteration of accounting records regarding sales, revenues, expenses, and other factors for a profit motive such as inflating company stock values, obtaining more favorable financing, or avoiding debt obligations” (Business Dictionary). The reasons for the frequent phenomenon of accounting fraud are countless. To name a few: greed, lack of transparency, poor management information, and poor accounting internal controls signify some of the various explanations for accounting fraud (Frost 1). Whether or …

Go to article

Panama Papers Expose Latin America’S Networks Of Financial Secrecy, Johanna Marris May 2016

Panama Papers Expose Latin America’S Networks Of Financial Secrecy, Johanna Marris

NotiSur

No abstract provided.

Go to article

Behind The Stakes, Between The Lines, Beyond The Pun: A Critical Deconstruction Of Humor In William Shakespeare's A Midsummer Night's Dream, And Other Popular Comedies, Jaime Libby May 2016

Behind The Stakes, Between The Lines, Beyond The Pun: A Critical Deconstruction Of Humor In William Shakespeare's A Midsummer Night's Dream, And Other Popular Comedies, Jaime Libby

Dissertations, Masters Theses, Capstones, and Culminating Projects

Humor is a powerful rhetorical device employed at all levels of human discourse—from casual banter to political debate. Still, despite humor’s global prevalence, its historical transgressiveness, and its distinct potential both to neutralize and critically engage highly fraught issues, humans do not often pause to ask how humor works. And what does its working tell us about our humanness? This thesis explores the operation of humor in literature and performance, using tools provided by structuralist, deconstructive, and postmodern critical arenas, to reveal how humor’s fundamental structures invite humans to entertain new perspectives and practice empathy. The study considers irony, the …

Go to article

"Ev'ry American Experiment Sets A Precedent": Why One Florida State Court's Bitcoin Opinion Is Everyone's Business, Allison Caffarone, Meg Holzer May 2016

"Ev'ry American Experiment Sets A Precedent": Why One Florida State Court's Bitcoin Opinion Is Everyone's Business, Allison Caffarone, Meg Holzer

Journal of International Business and Law

July 22, 2016. A Florida state court dismisses a three-count information against a sole defendant in "a Miami money-laundering case that is being closely watched around the world." The defendant, a dealer of the virtual currency bitcoin, is free to go. He is also free to continue engaging in the sale of bitcoin. This "victory for bitcoin users" was the first state court case to address Bitcoin in the context of the money services business and anti-money laundering statutes. And on every front, the court got it wrong — while the world was watching. Federal and state prosecutors, defense attorneys, …

Go to article

Monitor's Final Consumer Relief Report Regarding Defendants Ocwen Financial Corporation And Ocwen Loan Servicing, Llc, Consumer Financial Protection Bureau, Et Al. V. Ocwen Financial Corporation And Ocwen Loan Servicing, Llc Apr 2016

Monitor's Final Consumer Relief Report Regarding Defendants Ocwen Financial Corporation And Ocwen Loan Servicing, Llc, Consumer Financial Protection Bureau, Et Al. V. Ocwen Financial Corporation And Ocwen Loan Servicing, Llc

National Mortgage Settlements Digital Archive

No abstract provided.

Go to article

Monitor's Report Updating The Status Of The Potential Violation Of Metric 19 By Ocwen Loan Servicing, Llc As Successor By Assignment From Defendants Residential Capital Llc, Gmac Mortgage Llc, And Ally Financial Inc., United States Of America, Et Al. V. Bank Of America Corp., Et Al. Apr 2016

Monitor's Report Updating The Status Of The Potential Violation Of Metric 19 By Ocwen Loan Servicing, Llc As Successor By Assignment From Defendants Residential Capital Llc, Gmac Mortgage Llc, And Ally Financial Inc., United States Of America, Et Al. V. Bank Of America Corp., Et Al.

National Mortgage Settlements Digital Archive

No abstract provided.

Go to article

Cdic: Funding, Taiwan: Central Deposit Insurance Corporation Apr 2016

Cdic: Funding, Taiwan: Central Deposit Insurance Corporation

Documents

No abstract provided.

Go to article

April 21, 2016, James Madison University Apr 2016

April 21, 2016, James Madison University

The Breeze, 2010-2019

The Breeze is the student newspaper of James Madison University in Harrisonburg, Virginia.

Go to article

Accounting Information Systems: Ethics, Fraudulent Behavior, And Preventative Measures, Jasmine S. Smith Apr 2016

Accounting Information Systems: Ethics, Fraudulent Behavior, And Preventative Measures, Jasmine S. Smith

Honors College Theses

Most business organizations have implemented Accounting Information Systems to improve efficiency and to help optimize use of company resources. The evolution of Information Technology within financial and accounting processes has brought new ethical issues, forms of fraudulent behavior, and mechanisms to prevent compromising confidential, sensitive, and personal information. This investigation focuses on the evolution of Accounting Information Systems and their controls for limiting fraud and misconduct in financial and accounting processes.

Go to article

Panama Papers Documents Implicate At Least 33 Mexican Citizens In Global Tax Scandal, Carlos Navarro Apr 2016

Panama Papers Documents Implicate At Least 33 Mexican Citizens In Global Tax Scandal, Carlos Navarro

SourceMex

No abstract provided.

Go to article

A Snapshot Of The Foreign Corrupt Practices Act, Mike Koehler Apr 2016

A Snapshot Of The Foreign Corrupt Practices Act, Mike Koehler

Santa Clara Journal of International Law

No abstract provided.

Go to article

Cryptography: "Key Recovery" Shaping Cyberspace (Pragmatism And Theory), Kenneth P. Weinberg Apr 2016

Cryptography: "Key Recovery" Shaping Cyberspace (Pragmatism And Theory), Kenneth P. Weinberg

Journal of Intellectual Property Law

No abstract provided.

Go to article

You Were Told To Love The Immigrant, But What If The Story Never Happened? Hospitality And United States Immigration Law, Craig B. Mousin Apr 2016

You Were Told To Love The Immigrant, But What If The Story Never Happened? Hospitality And United States Immigration Law, Craig B. Mousin

Vincentian Studies

The biblical narrative served as an inspiration in creating the government of the United States and grounds Christian ethics. People of faith must decide how to interpret and live out the narrative in the present day. The Bible, which is full of stories about exile, should therefore shape our response to immigration. Craig Mousin examines what the Bible says about the treatment of immigrants and applies current immigration law to imagined cases of biblical figures. All of them, including Jesus, would have been denied entry, deported, or forced to live as undocumented immigrants. Mousin then situates immigration within the context …

Go to article

Writing The Rules Of Attorney-Whistleblowing: Who Gets To Decide, And How Do We Make The Decision?, Alex Bein Apr 2016

Writing The Rules Of Attorney-Whistleblowing: Who Gets To Decide, And How Do We Make The Decision?, Alex Bein

Fordham Urban Law Journal

No abstract provided.

Go to article

Stressed Assets And Banking In India, Charan Singh, Jagvinder Singh Brar Apr 2016

Stressed Assets And Banking In India, Charan Singh, Jagvinder Singh Brar

Working Papers

Stressed assets have been rising rapidly in India, mainly in public sector banks. A number of factors can be identified that have led to this situation. These include global slow down, governance related issues, political factors as well as mal-intentions and misconduct. Consequently, significant losses are incurred by the public as well as the Union Government which basically owns public sector banks. The chances of misconduct are substantially large in case of infrastructure project especially under public private partnership. There is need to take this opportunity to undertake extensive research into the factors which have led to deteriorating asset quality …

Go to article

Frauds In The Indian Banking Industry, Charan Singh, Deepanshu Pattanayak, Divyesh Satishkumar Dixit, Kiran Antony, Mohit Agarwala, Ravi Kant, S Mukunda, Siddharth Nayak, Suryaansh Makked, Tamanna Singh, Vipul Mathur Apr 2016

Frauds In The Indian Banking Industry, Charan Singh, Deepanshu Pattanayak, Divyesh Satishkumar Dixit, Kiran Antony, Mohit Agarwala, Ravi Kant, S Mukunda, Siddharth Nayak, Suryaansh Makked, Tamanna Singh, Vipul Mathur

Working Papers

The Indian banking sector has experienced considerable growth and changes since liberalisation of economy in 1991. Though the banking industry is generally well regulated and supervised, the sector suffers from its own set of challenges when it comes to ethical practices, financial distress and corporate governance. This study endeavours to cover issues such as banking frauds and mounting credit card debt, with a detailed analysis using secondary data (literature review and case approach) as well as an interview-based approach, spanning across all players involved in reporting financial misconduct. The report touches upon the case of rising NPAs in the past …

Go to article

Inside Lawyers: Friends Or Gatekeepers?, Sung Hui Kim Apr 2016

Inside Lawyers: Friends Or Gatekeepers?, Sung Hui Kim

Fordham Law Review

Part I of this Article sets the stage by contrasting two alternative proposals to reform the inside lawyer's role—my reform and Hamermesh's counterreform. Part II discusses the primary empirical disagreements between the two approaches. Part III interrogates the propriety and the utility of invoking the “lawyer as friend” analogy as a model to guide inside counsel's relationships with managers.

Go to article

Collaborative Gatekeepers, Stavros Gadinis, Colby Mangels University Of California - Berkeley Apr 2016

Collaborative Gatekeepers, Stavros Gadinis, Colby Mangels University Of California - Berkeley

Washington and Lee Law Review

In their efforts to hold financial institutions accountable after the 2007 financial crisis, U.S. regulators have repeatedly turned to anti-money-laundering laws. Initially designed to fight drug cartels and terrorists, these laws have recently yielded billion-dollar fines for all types of bank engagement in fraud and have spurred an overhaul of financial institutions’ internal compliance. This increased reliance on anti-money-laundering laws, we argue, is due to distinct features that can better help regulators gain insights into financial fraud. Most other financial laws enlist private firms as gatekeepers and hold them liable if they knowingly or negligently engage in client fraud. Yet, …

Go to article

Appraising 9/11: 'Sacred' Value And Heritage In Neoliberal Times, Mateo Taussig-Rubbo Apr 2016

Appraising 9/11: 'Sacred' Value And Heritage In Neoliberal Times, Mateo Taussig-Rubbo

Journal Articles

On September 11, 2001, United Airlines Flight 93 — one of the four airplanes hijacked that day — crashed into a vacant parcel of land in rural Pennsylvania, killing all on board. For many, including family members of those killed in the attack and the Park Service that now manages the national memorial at the site, the former strip mine was transformed into ‘sacred’ ground. Unable to settle on a price with the landowner, in 2009 the government took the property through eminent domain. Focusing on the ongoing effort in United States of America v. 275.81 Acres of Land to …

Go to article

The Undercover Detective Looks At Data Breach Contract Clauses: Who Should Be Responsible Under The Contract For Costs Of Cover, Jill Bronfman Apr 2016

The Undercover Detective Looks At Data Breach Contract Clauses: Who Should Be Responsible Under The Contract For Costs Of Cover, Jill Bronfman

South Carolina Law Review

No abstract provided.

Go to article

Financial Fraud, Audit Risks, Inherent Risk, Detection Risk, Data Mining, Amer Mohammed Salman, Yahya Ali Kathem Apr 2016

Financial Fraud, Audit Risks, Inherent Risk, Detection Risk, Data Mining, Amer Mohammed Salman, Yahya Ali Kathem

Journal of Economics and Administrative Sciences

The study seeks to use one of the techniques (Data mining) a (Logic regression) on the inherited risk through the use of style financial ratios technical analysis and then apply for financial fraud indicators,Since higher scandals exposed companies and the failure of the audit process has shocked the community and affected the integrity of the auditor and the reason is financial fraud practiced by the companies and not to the discovery of the fraud by the auditor, and this fraud involves intentional act aimed to achieve personal and harm the interests of to others, and doing (administration, staff) we can …

Go to article

The Lawyer's Duty Of Disclosure Ethics And Sarbanes-Oxley The New Conundrum For Patent Lawyers, Abraham C. Reich, Steven J. Rocci Mar 2016

The Lawyer's Duty Of Disclosure Ethics And Sarbanes-Oxley The New Conundrum For Patent Lawyers, Abraham C. Reich, Steven J. Rocci

Akron Intellectual Property Journal

The general purpose of this paper is to sensitize intellectual property lawyers to the potential impact on their practice created by Sarbanes-Oxley. At a more detailed level, and because of the unique challenges facing them, this paper addresses Sarbanes-Oxley's potential impact on patent lawyers who practice before the PTO, even when it is the patent lawyer's sole practice. To that end, this paper will highlight relevant portions of Rule 56, the relevant ethical code sections, and the pertinent considerations under Sarbanes-Oxley.

Go to article

Expanding Local Enforcement Of State And Federal Consumer Protection Laws, Kathleen S. Morris Mar 2016

Expanding Local Enforcement Of State And Federal Consumer Protection Laws, Kathleen S. Morris

Fordham Urban Law Journal

This Article calls on Congress and the state legislatures to grant large cities and counties standing to enforce the Federal Trade Commission Act (the FTC Act) and its state statutory counterparts (or little Acts). The FTC Act, a federal law, prohibits businesses from engaging in any “unlawful,” “unfair,” or “deceptive” acts or practices, and the little Acts apply similarly broad prohibitions in all fifty states. This fifty-one-statute consumer protection regime—which has been the law of the land for several decades—carries enormous promise to halt a wide range of unlawful and harmful corporate practices in their earliest stages. Unfortunately, that promise …

Go to article

First Prev Next Last