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Full-Text Articles in Business
The Role Of Leadership On Corporate Governance, John Brackett
The Role Of Leadership On Corporate Governance, John Brackett
Doctoral Dissertations and Projects
Corporate governance and internal controls over the accounting and financial reporting processes are critical to timely and accurate financial data reporting. Sheikh (2019) concluded that internal controls establish accepted practices, manage risk choices in decision-making, and improve ongoing monitoring activities to ensure compliance with laws, regulations, and company policy. Wang and Zhou (2016) identified leadership as a critical component of corporate governance and concluded that a company’s accounting process and related controls were interdependent with enterprise management and directly correlated to the sustainability of operations and business success. The Board of Directors and the Chief Audit Executives are responsible for …
Inability Of Leaders Of Religious Not-For-Profit Organizations In New Jersey To Identify And Implement Adequate Internal Accounting Controls To Detect And Deter Accounting Fraud, Wayne Terrence Balfour
Inability Of Leaders Of Religious Not-For-Profit Organizations In New Jersey To Identify And Implement Adequate Internal Accounting Controls To Detect And Deter Accounting Fraud, Wayne Terrence Balfour
Doctoral Dissertations and Projects
This study examined the inability of leaders of religious not-for-profit organizations (RNPOs) in New Jersey to identify and implement adequate accounting internal controls to detect and deter accounting fraud. Fraud affects all organizations negatively, including those that are religiously altruistic with good intentions. This study argued that protecting the organization’s resources rests primarily upon the shoulders of its leaders. Previous studies argued that philanthropic organizations were more prone to fraud because of poor management, enormous trust in their employees, and poor internal accounting controls. This multi-case qualitative study studied ten RNPO leaders, validating and contradicting some previous findings of not-for-profit …
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 …
Using Fraud Education To Deter Embezzlement In Small Construction Companies, Karen L. Smith
Using Fraud Education To Deter Embezzlement In Small Construction Companies, Karen L. Smith
Doctoral Dissertations and Projects
Fraud education is important in helping small business owners to formulate a strategy for the detection and deterrence of employee embezzlement. This research study was developed to examine cases of employee embezzlement within small construction contractors in efforts to determine the importance of fraud education and to identify factors leading to being victims. Participants were interviewed concerning their experiences with employee embezzlement schemes. The findings support the need for fraud education as none of the participants had any such education. Even those that had some formal business education expressed a lack of understanding of the principles of fraud. In addition …