Open Access. Powered by Scholars. Published by Universities.®
Articles 1 - 7 of 7
Full-Text Articles in Business
Auditor Inability To Use Professional Skepticism, Tiffany D. Schuster
Auditor Inability To Use Professional Skepticism, Tiffany D. Schuster
Doctoral Dissertations and Projects
This qualitative study sought to understand challenges to Louisville, Kentucky Certified Public Accounting firms and the development of auditor professional skepticism. The research considered the problem of the lack of professional skepticism and the importance of the skill in the auditor's role. The study focused on three levels of auditing roles, their experience in auditing, education levels, and overall experience in their current role. The research methodology was a single case study design and interviewed participants through gaining insight from their experiences in the auditing field, and the challenges faced. The research deepened the understanding of problems and contributing factors …
Strategies And Internal Control Procedures For Decreasing Fraud In Faith-Based Nonprofit Organizations, Shawn Thomas Miller
Strategies And Internal Control Procedures For Decreasing Fraud In Faith-Based Nonprofit Organizations, Shawn Thomas Miller
Doctoral Dissertations and Projects
This study addressed the problem regarding the lack of strategies and internal controls in faith-based nonprofit organizations which resulted in a higher risk of fraud, waste of funds, or abuse of funds in charities, churches, and other related ministries. This risk was the result of trust by organizations that employees would not commit fraud and due to a lack of sufficient resources. This study specifically researched faith-based nonprofit organizations that are located in Texas. This qualitative case study included two faith-based nonprofit organizations located in or near Houston, Texas. The research found several themes including: frauds occur, segregation of duties, …
Improving Accountants' Ability To Identify, Manage, And Prevent Fraud In Not-For-Profit Organizations, Gabrielle Pauline Fish
Improving Accountants' Ability To Identify, Manage, And Prevent Fraud In Not-For-Profit Organizations, Gabrielle Pauline Fish
Doctoral Dissertations and Projects
Fraud is a growing problem in the not-for-profit (NFP) sector; this problem increases because of the lack of fraud-prevention preparation had by NFP financial professionals. Furthermore, asset misappropriation is the most commonly perpetrated occupational fraud in NFPs. Although approximately 90% of all reported frauds are asset misappropriation, a gap in existing research results in limited data regarding asset misappropriation in NFPs. This study contains an extensive examination of peer-reviewed research regarding fraud topics, with an emphasis on asset misappropriation. The conceptual framework incorporated the Fraud Management Lifecycle Theory, the Fraud Triangle Theory, the Theory of White-Collar Crime, and the Routine …
Perception Of Nonprofit Employees And Board Governance On The Internal Control Of Contributions: A Qualitative Study, Holly Andrea Caldwell
Perception Of Nonprofit Employees And Board Governance On The Internal Control Of Contributions: A Qualitative Study, Holly Andrea Caldwell
Doctoral Dissertations and Projects
This research contributes to the very limited number of qualitative studies on the development and implementation of internal controls in nonprofit organizations. The study explored the understanding of perceptions regarding internal controls in cash contributions from nonprofit organizational employees, Executive Directors/CEOs, and board members. This embedded single-case study consists of eight nonprofit organizations located in the Commonwealth of Virginia of the United States. Eleven themes of board governance, communication, contributions, development of policies and procedures, efficiency, fiduciary duty, leadership, resource availability, separation of duties, training, and trust were identified through interviews, review of policies and procedures for cash receipts and …
Exploring The Perceptions Of Accountants On Academic Preparations Related To Occupational Fraud And Internal Control Weaknesses, Mohamad Majdi Sahloul
Exploring The Perceptions Of Accountants On Academic Preparations Related To Occupational Fraud And Internal Control Weaknesses, Mohamad Majdi Sahloul
Doctoral Dissertations and Projects
Occupational fraud and internal control material weaknesses (ICMWs) have become global issues due to the strong correlation between internal control (IC) and fraud revelation. However, academic education (AE) has a positive influence on deliberative reasoning and ethical decisions. Nevertheless, little is known of how accountants perceive their AE prepared them to detect fraud and respond to ICMWs. Thus, there is a need to explore how accountants perceive the strengths and weaknesses in their AE regarding fraud and ICMWs. The study contains a comprehensive review of articles published by peer-reviewed journals, particularly in the last five years. The conceptual framework included …
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 …
Revenue Accrual Quality As An Indicator Of Financial Statement Fraud, Meredith Potts Jackson
Revenue Accrual Quality As An Indicator Of Financial Statement Fraud, Meredith Potts Jackson
Doctoral Dissertations and Projects
This study was conducted to address the need for additional financial statement fraud detection techniques. Accruals were chosen as the focus of this study due to the high likelihood of financial statement manipulation using accruals. Using the Dechow/Dichev accrual quality model, this study tested whether or not accrual quality can be used as an indicator of financial statement fraud. The study concluded that the Dechow/Dichev model found non-fraudulent financial statements to have higher quality accruals than fraudulent financial statements. In addition, accrual quality of non-fraudulent financial statements was found to be significantly different from the accrual quality of fraudulent financial …