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Full-Text Articles in Arts and Humanities
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 …
Internal Controls Possessed By Small Business Owners, Stephanie Weiss
Internal Controls Possessed By Small Business Owners, Stephanie Weiss
Walden Dissertations and Doctoral Studies
On average, a small business could lose $150,000 a year due to employee fraud schemes. For most of the small businesses affected by employee fraud schemes, the average $150,000 loss could be detrimental to the small business, causing the business to close. The purpose of this multiple case study was to explore the internal controls small business owners apply to detect and prevent fraud from occurring in the business. The population for the study consisted of 3 small business owners located in Hartsville, South Carolina who implemented effective internal fraud controls in their business. The conceptual framework guiding the study …
Successful Ethical Decision-Making Practices From The Professional Accountants' Perspective, Tammy Tanner Webster
Successful Ethical Decision-Making Practices From The Professional Accountants' Perspective, Tammy Tanner Webster
Walden Dissertations and Doctoral Studies
Unethical behavior includes all decisions and actions counterproductive to an organization's mission and can cause irrevocable damage to the organization's professional reputation. The Securities and Exchange Commission reported 807 ethical violations in 2015. This study was underpinned by the ethical leadership theory, which emphasizes leadership decision making based on fair and just practices, for all involved parties. The purpose of this qualitative multiple-case study was to explore the ethical decision-making best practices that not-for-profit accounting managers in the Washington, DC, metropolitan area needed to strengthen the ethical decision-making process in their organizations. Data were collected through semistructured interviews from 5 …