Open Access. Powered by Scholars. Published by Universities.®
- Keyword
-
- Embezzlement (2)
- Leadership (2)
- Accountability (1)
- Accounting Fraud Detection (1)
- Amendments (1)
-
- Artificial Intelligence (1)
- Asset misappropriation (1)
- Audit Evidence (1)
- Audit in Financial Sector (1)
- Automation (1)
- Ban Profitability (1)
- Bank Examinations (1)
- COSO framework (1)
- Caribbean (1)
- Constructive capitalization (1)
- Contributions (1)
- Corporate Governance (1)
- Data Analysis (1)
- Economic indicators (1)
- Economic instability (1)
- Financial (1)
- Financial Development (1)
- Financial Globalization (1)
- Financial Inclusion (1)
- Financial Reporting (1)
- Financial ratios (1)
- Fraud Triangle (1)
- Governance (1)
- Internal Controls (1)
- Inventory controls (1)
Articles 1 - 9 of 9
Full-Text Articles in Business
Financial Globalization And Its Effects On Developing Countries In Latin America And The Caribbean, Jean Paul Francois
Financial Globalization And Its Effects On Developing Countries In Latin America And The Caribbean, Jean Paul Francois
Doctoral Dissertations and Projects
Financial globalization is characterized as an aggregate concept designated to expand global connections through cross-border financial flows. This quantitative correlational study aimed to examine the relationship between instability from financial globalization and lack of profitability within financial institutions in countries Latin America and the Caribbean. The problem addressed was that instability from financial globalization resulted in the lack of profitability in developing countries in Latin America and the Caribbean. The study extended the research literature to analyze the effect of financial globalization on economic instability and financial development and found a statistically significant relationship between financial globalization and profitability, economic …
A Qualitative Study On Predictive Models In Accounting Fraud Detection, Anthony Cecil
A Qualitative Study On Predictive Models In Accounting Fraud Detection, Anthony Cecil
Doctoral Dissertations and Projects
Companies lose an estimated 5% of revenue each year due to occupational fraud. This level of fraud can significantly disrupt the capital markets and cause companies to go bankrupt. Unless organizations, the government, and the accounting profession develop a systematic approach for accounting fraud detection, investors and employees will continue to lose money. This study explored subject matter experts’ perceptions of building and deploying artificial intelligence and predictive models to detect accounting fraud. This case study consisted of interviews with 10 participants with expertise in predictive modeling, auditing, and investigating, as well as a systematic literature review of research and …
Examining The Sufficiency And Appropriateness Of Audit Evidence In The United States Banking And Securities Industries, Adama Guilavogui
Examining The Sufficiency And Appropriateness Of Audit Evidence In The United States Banking And Securities Industries, Adama Guilavogui
Doctoral Dissertations and Projects
The substratum of performing an effective and value-added audit engagement centers on the ability of qualified professionals to gather, assess and draw inferences from audit evidence independently. Generally Accepted Auditing Standards (GAAS) in the United States instruct auditors to design and implement audit procedures to gain relevant audit evidence to sustain the opinion conveyed in the auditor's report (AS 1105.03). This research examined the scope of audit evidence sufficiency and appropriateness in the United States banking and securities industries. The thesis aimed at enriching the existing body of knowledge on auditing in the target industries. Specifically, the thesis investigated the …
The Financial Impact Of Manual Inventory Record Errors, Shamia Wynn
The Financial Impact Of Manual Inventory Record Errors, Shamia Wynn
Doctoral Dissertations and Projects
This qualitative case study investigated how the most common inventory errors in a manual manufacturing environment impacted the financial health of the business. All classes of inventory are an equally important asset and are accounted for as money on every business’s balance sheet. The senior leaders of manufacturing businesses are obligated to protect the possession of inventory and to develop strategies to ensure items are converted to revenue. Knowledge of the phenomenon was gained through interviewing and observing participants in their natural setting to discover potential themes and solutions. Inaccurate inventory amounts, waste from utilizing incorrect components in production, and …
An Exploration Of Internal Control Deficiencies And Their Impact On Fraud In Local Churches In Nigeria, Samuel Eze
An Exploration Of Internal Control Deficiencies And Their Impact On Fraud In Local Churches In Nigeria, Samuel Eze
Doctoral Dissertations and Projects
This research study explores the impact of internal control deficiencies on fraud in local churches in Nigeria and provides church leaders, trusted church members, employees, and volunteers with the necessary tools to guard church funds and assets from fraud and waste of resources. The researcher designed the study to answer six research questions addressed with 16 semi-structured interview questions and the outcome was obtained from 17 church leaders, ministers, employees, and volunteers of local churches in the Enugu area, Nigeria. The six themes that emerged from the study include accountability and stewardship, good internal control procedures, segregation of duties, disciplinary …
The New Lease Accounting Standards (Topic 842): An Empirical Analysis Of Its Impacts On Key Financial Performance Metrics, Yan Shi Gibson
The New Lease Accounting Standards (Topic 842): An Empirical Analysis Of Its Impacts On Key Financial Performance Metrics, Yan Shi Gibson
Doctoral Dissertations and Projects
The accounting treatment for operating leases has attracted attention from both business and academic communities. The progression of the operating lease from short-term low-risk rental activity to an extensive financing vehicle to hide liabilities posed a challenge to the accounting profession. The new lease accounting standards were launched with a background full of controversies. This study provided evidential support for the material changes in reported financial data after implementing the new lease accounting standards. The hypotheses testings utilized the paired t-test and its non-parametric alternative, Wilcoxon, to investigate the significance of the year-over-year differences in financial performance metrics measuring firms’ …
Correlational Study Of Embezzlement And Economic Conditions In New England, Patricia Conn Ryan
Correlational Study Of Embezzlement And Economic Conditions In New England, Patricia Conn Ryan
Doctoral Dissertations and Projects
This research study was conducted to contribute to the body of knowledge related to embezzlement, a classification of occupational fraud. According to the Association of Certified Fraud Examiners (ACFE, 2020), it is estimated that losses from occupational fraud represent 5% of revenue each year and that 86% of occupational fraud included asset misappropriation or embezzlement. The purpose of this quantitative research study was to investigate the relationship between economic indicators and incidents of embezzlement. The study population included all incidents of embezzlement reported in New England between 2004 and 2018. Archival data were collected from various governmental sources for both …
Understanding The Impacts Of Altering Safe Harbor Plans Within Small Business Organizations, Svetlana Kirilova Velikova
Understanding The Impacts Of Altering Safe Harbor Plans Within Small Business Organizations, Svetlana Kirilova Velikova
Doctoral Dissertations and Projects
In the past three decades, many companies have adopted less expensive, relatively easier to establish, modify, amend, and terminate safe harbor 401 (k) retirement plans. By adopting the safe harbor, 401(k) plans, smaller private employers have enacted retirement incentives, shared the investment and managing responsibilities, and assisted their employees with building their retirement savings (Ali & Frank, 2019; Clark et al., 2019a). Furthermore, many small companies have reflected the impacts of the economic fluctuations and the retirement legislation changes, amended their safe harbor 401(k) plans, and lowered their retirement investments (Card & Ransom, 2011). The high number of plan amendments …
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 …